Inadequate Staffing Ratios in Nursing Essay Example | Topics and Well Written Essays - 250 words - 2

Inadequate Staffing Ratios in Nursing - Essay Example There is a growing concern over this issue considering the fact that many solutions offered depict some weaknesses. Fist, the decision to increase nurse ratio has been linked to struggles between cost-benefit and cost-effectiveness. Studies conducted by Reiter et al (2012), to reveal the financial performance encompassing the direct cost of nursing leaves a lot to tell. According to his research, about 80% of this performance equaled the remunerations and benefits, 44% comprised inpatient care costs, and 30% reflected hospital expenditures. Given this data, one can easily deduce why the state government is struggling with insufficient budget to support adequate nurse to patient ratios. Â  Secondly, there an increased uncertainty on how new healthcare reform will affect ratios. Reiter, Harless, and Mark (2012) study on California’s assembly bill (AB394) showed an increase of 20% daily nursing hours and estimated its cost to be about $168,000 to $2.3 over the following five years. With such costs, the general public (the patients included) is expected to pay heavily if this ratio is to be met. Â  Finally, there is increased concern for the lower number of a graduate from the nursing program. Medical schools across the nation depicted low student registration, a factor that has been linked to the current problems facing the nursing field. This deficit is made even worse.

Tantalus Poem Essay Example for Free

Tantalus Poem Essay Favored by the gods of Olympus He partied dined and wined Cool to the mortals was Tantalus But he soon would pay the fine. He went behind the god’s backs From them Tantalus stole He committed other cruel acts Once a friend now a foe. If Tantalus was more of an honest man He wouldn’t take advantage of the god’s trust Accepting the lending hand Instead of turning it into dust. If Tantalus had another shot He would make a better soup Not boil his son hot But use a chicken from the coop. If Tantalus had another take He wouldn’t have hid the golden pet He was the source of Zeus’ heartbreak Got caught he should fret. If Tantalus had another chance He wouldn’t have been so famished He saw nectar and ambrosia in a glance They noticed and his penalties were lavished. Tantalus wasn’t the only one whose life was filled with demise His family wasn’t allowed good fate Only positive thing was his son’s rise This left his family filled with hate which wasn’t so great. Tantalus suffered in the afterlife Placed above him an apple tree Trying to take a bite was strife I bet he wished he could flee. Placed below him was water Never allowed a sip Tantalus shouldn’t even bother He wasn’t even allowed a drip. Tantalus learned from his mistakes Although it was too late He learned not to see objects and take Also not to use his son as bate.

The Imagery of Othello Essay -- Othello essays

The Imagery of Othello Talks  Ã‚        Ã‚  Ã‚   In the tragedy Othello the Bard of Avon uses imagery to talk between the lines, to set moods, to create a more dramatic impact on the mind of the audience, and for other reasons. Let’s consider imagery in this essay.    A surprising, zoo-like variety of animal injury occur throughout the play. Kenneth Muir, in the Introduction to William Shakespeare: Othello,   explains the conversion of Othello through his increased use of animal imagery:    Those who have written on the imagery of the play have shown how the hold Iago has over Othello is illustrated by the language Shakespeare puts into their mouths. Both characters use a great deal of animal imagery, and it is interesting to note its distribution. Iago’s occurs mostly in the first three Acts of the play: he mentions, for example, ass, daws, flies, ram, jennet, guinea-hen, baboon, wild-cat, snipe, goats, monkeys, monster and wolves. Othello, on the other hand, who makes no use of animal imagery in the first two Acts of the play, catches the trick from Iago in Acts III and IV. The fondness of both characters for mentioning repulsive animals and insects is one way by which Shakespeare shows the corruption of the Moor’s mind by his subordinate. (21-22)    Just how strong a force is the imagery in this drama? Is it more powerful than the chorus in ancient Greek tragedy? H. S. Wilson in his book of literary criticism, On the Design of Shakespearean Tragedy, discusses the influence of the imagery of the play:    It has indeed been suggested that the logic of events in the play and of Othello’s relation to them implies Othello’s damnation, and that the implication is pressed home with particular power in the imagery.... ...enhaven Press, 1996. Reprint from Shakespeare: The Pattern in His Carpet. N.p.: n.p., 1970.    Heilman, Robert B. â€Å"Wit and Witchcraft: an Approach to Othello.† Shakespeare: Modern Essays in Criticism. Ed. Leonard F. Dean. Rev. Ed. Rpt. from The Sewanee Review, LXIV, 1 (Winter 1956), 1-4, 8-10; and Arizona Quarterly (Spring 1956), pp.5-16.    Mack, Maynard. Everybody’s Shakespeare: Reflections Chiefly on the Tragedies. Lincoln, NB: University of Nebraska Press, 1993.    Muir, Kenneth. Introduction. William Shakespeare: Othello. New York: Penguin Books, 1968.    Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos.    Wilson, H. S. On the Design of Shakespearean Tragedy. Canada: University of Toronto Press, 1957.      

Reality TV VS Real Life TV Essay

Reality TV vs. Real Life TV One of the main sources of news and entertainment is television. Every household has a television set in their home which the family consumes hours watching. Many reality TV shows are based on shallow and vague values. The growing trend in television now for our culture is â€Å"REALITY TV† (real life on TV). Just like the appeal to junk food or the internet reality TV has a dominant effect on our children and us as adults. There is real life and there is TV-life under influence of which viewers fall. Under the name of â€Å"Reality TV† viewers expect something as â€Å"real life on TV†. But while reality TV may seem like a harmless form of entertainment, the damage (which is done so subtly) is very powerful and therefore it deserves a closer look. So the question is ‘Do we really need another reality TV show or perhaps it’s time for a reality check?’ â€Å"Reality television is a genre of television programming which generally is unscripted, documenting actual events over fiction and featuring ‘ordinary’ people over professional actors.† . Reality TV has appeared following the creation of television broadcasting in the 1940s. What we know of as reality TV now started with such shows as â€Å"Candid Camera† (1948). Reality TV programs are rapidly developing and gaining more and more popularity changing contents of the programs according to time changes: participants become more opened to the viewers—which attracts constant interest to reality shows. The most popular reality TV shows today are: â€Å"The Bachelor†, â€Å"Who Wants to Marry a Millionaire†, â€Å"Survivor†. All over the world, on multiple TV-channels, millions of people are watching the products of reality TV. Reality shows are covering most valuable aspects of life: family relationships, love, and money. The main purposes of those shows are either fun, or competition amusement. So here is the true reality behind reality TV. Reality TV, which is in the business of making us feel good rather than be good, actually contributes to the growing problems in our society by celebrating human weakness rather than hum an excellence. Reality TV doesn’t empower us, but rather overpowers us by taking our innate power and inner knowing and spirituality away from us, leaving us feeling insecure, inadequate, less fulfilled, isolated and confused by virtue of the promotion of anti-social behavior, excessive self-indulgence, self-entitlement, greed, compromised integrity, obsession with winning at  all costs, and erosion in morality. All reality shows have their own level of gossip, some more than others. The Housewives series are known for carrying with them a swirl of scandal ranging from cheating husbands, missing child support and even suicides. Courtroom shows like â€Å"People’s Court† and â€Å"Divorce Court† also brings drama to viewers as cases of divorce, property damage and landlord negligence lead to explosive episodes of screaming matches and much mallet smashing. Although none of us wish to be tied up in such hairy messes and sticky situations, it is amusing to watch others ba ttle it out in what can be considered no less than a complete display of trashy behavior. We like to know what is going on behind closed doors and if it involves some type of controversy, that just makes it all the more intriguing. The Real World is often created with being the first reality tv show, but you can go back even further to the Fifties when Candid Camera first aired. It was a show of regular people put in adverse, funny situations and we got to see how they reacted first hand. We love Candid Camera. It ran in some form for fifteen seasons, spawned countless other shows (America’s Funniest Home Videos, Kids Say the Darndest Things and the latest, Punk’d) and will probably come back in some form in the future. Americans also love game shows, which can be compared to reality TV shows. We love to watch people win or lose fortunes within thirty minutes and see how they react to that and each other. Perhaps Dr. Annette Hill, a researcher at the University of Westminster put it best when asked by BBC News why reality TV shows were so popular – â €Å"†We found that, in general, people like to see what happens behind the scenes.† Some shows, such as Deadliest Catch, give us a glimpse into something we might never know about such as the dangerous lives of crab fisherman. Reality TV is at times so utterly fabricated that viewers can’t help but enjoy a different â€Å"reality† from their own. Whether you favor watching reality shows of the rich and famous, the survivors, or the love birds, all anyone wants is an escape from what becomes a monotonous routine. If from such outright mind-numbing shows we can gain either steadfast motivation to become wealthy ourselves or simply affirmation that we are not as screwed up as we think (compared to the nut-jobs on the screen), then I think the hour of reality TV is well spent. Of course, everything looks better through a clear window. So, if you have to watch reality TV smut, at least watch it on any HD service really. You can see all of their REAL wrinkles and cellulite! So what does this actually say about our American culture? Some may believe that our culture can be naà ¯ve and nosey. We enjoy looking into others lives and personal business as and use to their real life dilemmas as entertainment. It’s also fair to say that we are a culture that enjoys other people’s drama. The more fighting and arguing the show has the more we want to watch it. There are critics who judge reality TV and their arguments are worth of attention. Contemporary reality shows are harmful for what they teach the audience. There is an emotional abuse when certain participants fail to win, there is a psychological trauma on the side of viewers when something happens not as they have expected. Physical beauty is presented to be more important than cleverness and intelligence, feelings and emotions are common. If reality TV is so popular, why does most critical commentary regard in a negative light? Traditionally, documentary is considered a â€Å"sober† genre with a strong tradition of social commentary, while reality TV is seems as a trivial one. However, the increase of new hybrids formats blurs this idea finding documentaries based on entertainment and reality shows based on social issues. â€Å"New hybrid versions of documentary and reality television produce a new kind of public sphere in which shared knowledge and the experience of the everyday take centre stage†, Reality TV has broken the boundary between private and public. Audience wants to feel the guilty pleasure, a voyeuristic experience, of feeling part of ordinary people’s lives and them demands to watch it on television. According to Baudrillard, this idea is based on â€Å"a kind of primal pleasure, of anthropological joy in images, a kind of brute fascination unencumbered by aesthetic, moral, social or political judgments† . We have always been interested in other people’s liv es because they are a reflection of our own lives, our own ordinariness. Baudrillard suggests that images â€Å"are immoral, and that their fundamental power lies in this immorality. When you consider the magnitude of the challenges that are facing America today, it becomes obvious that what we need is certainly not another mind-numbing reality TV show, but rather a good reality check. Whether we recognize it or not, America is in desperate need of healing and true revival. It needs a jump-start, not only in the economy, but most importantly a jump-start in the spirit. After all, we are only as strong as our spirit, because when the spirit is weak it’s easier to  become overwhelmed by what life throws our way. But when the spirit is strong, no turbulences can affect us, much like a ship in the vast ocean that can sail smoothly as long as there are no holes in it to make it sink. America could use a reality check if only to reexamine our value system, which is out of balance and has led to social ills and failing systems and institutions. In a conflicted state of uncertainty, doubt and fear, it’s only natural for people to feel overwhelmed, wishing to escape from reality. However, reality TV proves only an artificial relief. It’s obvious that we are looking for love (real joy, fulfillment, meaning and purpose) in all the wrong places. In a culture that demands instant gratification, and relief from everyday anxieties, a quick fix (for coping), seems to be the chosen drug of choice. So now for that reality check; the reality is that the prevailing mentality in American society today is ‘more is better,’ acquiring external riches as opposed to internal riches and that you can get something for nothing. There is a sense of entitlement and an expectation of wanting the good life without having to work hard for it. This is reinforced, glorified and perpetuated by the media with shows like ‘The Lifestyle of The Rich and Famous.’ When all you see is glamour, but not the hard work and sacrifice that goes into achieving success, it only inspires more envy and the desire for a ‘get rich quick’ scheme leading to the erosion of morality and integrity. Works Cited Baudrillard. Represetning Reality. 1991. Bignell, J. Reality TV in the Twenty first Century. New York: Plagrave MacMillan, 2005. en.wikipedia.org. N0vember 2012. Nichols, B. Representing Reality Issues and Concepts in Documentary. 1991.

Evaluating Communication Strategies Essay

You are working as a human service worker at a local United Way agency that serves several multicultural clients. In addition to the multicultural aspect, the agency also serves children, women, the elderly, and the homeless. Your manager has asked you to decide the best communication approach for each of these clients. About the Clients In the human services profession it is becoming increasingly more important to know and understand the different cultures and their beliefs. When it comes to communicating effectively with people from different cultures, it can be of great help if you first understand the social and psychological forces that drive their verbal and non-verbal behavior. It is important to encompass skills like warmth, authenticity, empathy, permissiveness, and acceptance. Effective Strategies and Techniques Empathy refers to the ability to understand someone else’s point of view and ideas. When a client feels understood, and they think you are more understanding to their point of view, they are more likely to accept and listen to new ideas. Being genuine is the expression of true feelings. Being genuine can be of big usefulness to people in the human services industry. It is important to also be objective. Seeing things from an outside point of view can help the human services worker to be subjective. Self-awareness is the quality of knowing oneself. This can help to convey one’s values, feeling’s, attitudes, and beliefs. Acceptance is an important tool because it shows the clients you believe their beliefs are worthy of consideration. Multi-Cultural Awareness When working in the human services industry it is important to have  awareness of other cultures and their practices. Clients will be more accepting of good or bad news if they feel like they are at least being understood, and being treated fairly. Culture shapes a person’s life from their beliefs and values, to their preferences and attitudes. Understanding a person’s cultural background and beliefs can help you to more effectively communicate the what, why’s, and how’s of thing’s work. It can help you to better communicate what can and cannot be done to help them in their given circumstances.

pattern of organization Essays

pattern of organization Essays pattern of organization Essay pattern of organization Essay Patterns of Organization Separating supporting points from main ideas is an important reading skill. The organization of the supporting details will help you understand how an author thinks. Detecting the patterns of organization of the major and minor details can help with comprehension and retention. The main idea The thesis or main idea is usually a good predictor of the organization of an essay or paragraph. Main Idea Text Topic sentence Paragraph Thesis Essay Theme Story or Novel Patterns of organization Time Order List of Items Comparison and/or Contrast Cause and Effect Definition and Example Classification Order of Importance Problem Solution Process Mixed Patterns Signal Words Signal words, also known as transitions, are words which indicate the relationship between ideas, and the organization of the details. Also known and chronological order, steps and stages, narration or sequence of events, in this pattern, ideas are presented in the order in which they occurred in time. Questions Answered: When did it happen? In what order did it happen? When Used: Commonly used in anthropology, history, art history and political science. It answers the questions relating to time. Thesis Example: Between now and the election, the candidate will make a umber of campaign stops throughout the U. S. Time order signal words first, third ; next; then; finally; eventually; following this I ne ramous Leaning lower 0T Pisa nas Deen tlltlng Tor over years, ana recent improvements should allow it to continue tilting for another 300 more. On August 9, 1173, construction began on this well known Italian 1173 bell tower. Almost immediately, it began leaning because it was being immediately erected on the soft silt of a buried riverbed. Between 1178 and 1360, work 1360 stopped and started two more times as workers tried to continue the project and gure out how to compensate for the tilt. Over the next six centuries, the centuries towers lean continued to increase, although tourists were still allowed to visit. Then, in 1990, Italys prime minister feared the tower would collapse 1990 and closed it to the public. From 1999 to 2001, engineers excavated soil 2001 from beneath the tower. Now, the tower still leans out about 15 feet beyond Now its base, but it should remain stable for several more centuries. Covington, Richard (2001) Smithsonian. The Leaning Tower Straightens Up, p41-47 Also known as listing, series, addition and enumeration, the information isted may be items, facts, reasons, examples, features or characteristics. What examples support the main idea? What proof is there? Commonly used in history, art history, the social sciences and political science. It answers the questions regarding the appropriate proof, back-up or support. Managers experience a number of different personnel problems that must be solved before a department can work effectively. List of items signal words And, too, in addition, moreover, or, also, furthermore, as well as, plus, in fact, moreover, besides Many modern people are turning themselves into social victims. One example is a Tennessee woman who is suing McDonalds because she was badly burned on the chin by a hot pickle in her namourger. A cana01an woman Is anotner example. example She wants to ban the South Park television show because her son Kenny is victimized by the shows Kenny character, who is killed in each episode. A third example is a group of European and Australian women who want to ban urinals in mens restrooms because the require men to stand in a way that suggests violence toward women. Another group argues that single people are victimized because society ignores them. Leo, John. (2000) U. S. News and World Report. Victims of the Year, p24 Comparison and/or Contrast The material is organized to emphasize the similarities and/or differences between two or more items or topics . Readings answer the questions: How are two items similar? How are two items different? When Used: All Disciplines The items being considered usually fit into the same general category. Gangs and fraternities share many characteristics, but are quite different. comparison means what things have in common how items or concepts are alike the similarities between elements or ideas contrast means the differences between items or oncepts how things are not alike distinctions between elements Comparison and contrast sign al words Similarly, like, the same as, compared to, in the same way, likewise but, yet, on the other hand, however, instead, nevertheless, on the contrary My two children are so different that it surprises me every day. For one thing, my older child is a girl, and my younger child is a boy. My daughter loves reading, going to the movies, and writing in her Journal. My son, on the other hand, loves running, Jumping, and swimming- hand anything that requires using energy. My daughter loves all ifferent kinds of foods, but my son likes to eat only pizza. And while my son cant go a day without watching some kind of sporting event on television, my daughter will only watch a baseball game if nothing else is on. Adapted from O Magazine, (2001) Set Yourself Free, p37. This pattern describes or discusses an event or action that is caused by another event or action. On occasion, this pattern is also referred to as result. Why did something happen? What were the results of a particular event? Thesis Example: Research has shown that birth defects have various causes. Cause and effect signal words Decause, Tor tnls reason, Oue to, cause, on account of, if this, then this as a result, since, consequently, therefore, thus, in effect, resulting, and the outcome is There are four possible causeeffect relationships: single cause single effect single cause multiple effects multiple causes single effect multiple causes multiple effects Smoking is the single most preventable risk factor for fatal illnesses in the United States. Indeed, cigarette smoking accounts for more deaths than all other drugs, car accidents, suicides, homicides, and fires combined. Further, nonsmokers who inhale moke from other peoples cigarettes face an elevated risk for lung cancer and other illnesses related to the lungs, a fact that has given rise to a nonsmokers rights movement in the United States. Bernstein, et al. (1999) Psychology, p473 Definition and Example This pattern is found primarily in textbooks; a word or concept is introduced then explained or described. An example of its usage then follows. The pattern is very close to illustration or description. Readings answer the question: What it? All Disciplines Terms are often in boldface print with the definit ion in the body of the text, in the margin, and in a lossary at tne ena 0T tne text Thesis Example: Ragtime music is a style that developed at the turn of the twentieth century. Played primarily by piano, the Rocking Horse Rag is an excellent short sample of ragtime. Definition and example define as, is, known, the term means, is stated as, is used to mean for example, to illustrate, for instance, such as, specifically i. e. , e. g. A definition and example has three components: key term (often boldfaced, underlined or in italics) definition Acrophobia is an intense, unreasonable fear of high places. People with acrophobia exhibit emotional places nd physical symptoms in response to being at great heights. For instance, one sufferer of extreme instance acrophobia, Andrea Copeland, is unable to go above the third floor of any building without feeling enormous anxiety. Her acrophobia began one evening when she was working alone in her office on the eighth floor of a large building. Suddenly she was struck with terror. She gathered her things and left the building, Yet, she still has no rational explanation for her fear, which is also typical of this type of phobia. I nls pattern Is also wlaely usea textbooks; classification, also known as division or categorization, ivides a topic into parts that are based on shared or common characteristics. How do the parts work with the whole? Ex: What part does an editor play in the publication of a magazine? Thesis Examples: There are many people involved in the publishing ofa magazine. Classification signal words Categories, classifications, groups, classes, ways, elements, features, kinds, types, varieties, methods The Ordovician 505 to 440 Million Years Ago The Ordovician period began approximately 510 million years ago, with the end of the Cambrian, and ended around 445 million years ago, with the beginning of the Silurian. The Ordovician is classified into three parts: late, middle, and early. There are two groups in each part. In the late part, Ashgillian and Caradocian. In the middle part there are the Llandeilian and Llanvirnian. The early part is made of the Arenigian and Tremadocian groups. Classification is often accompanied by a graphic or visual aid to nelp clarlTy tn categories. The chart at right shows the major subdivisions of the Ordovician Period. Order of Importance In this pattern the information is given either from the least important feature to the most important, or from the most important important to the least important. This attern is also known as hierarchical or chain of command. Which point is the most/least important? Which element is crucial? When Used: The sciences, particularly in laboratory texts and experiments. Thesis Example: While the most basic need is physiological, workers aspire to self-actualization as their most valued need. Order of importance central, principal, chief, major, main, key, primary, significant finally, lastly, finishing with, ending with, least Almost everyone in the United States files a tax ret urn. There are several things that should be done during the year, beginning with the most basic and fundamental; eep copies of the tax return, W-2 fundamental statement and 1099 forms. It is also wise to keep seven years worth of documentation in files, Just in case there is an audit. Keep and compare figures on tax return to the Social Security statement. Also, retain a record of yearly medical expenses. But all of this is dependent of one crucial act. It is supremely important to Keep all permanent records storeo In an ImpregnaDle place, sucn strongbox. Problem and Solution The text presents a significant problem and explains it in detail. Then, a possible solution is proposed. Sometimes, only the problem is resented because there is no solution. What is the problem? What is a possible solution? When Used: Often in essays and editorials The items being considered usually fit into the same general category. Thesis example: Since pollution has a detrimental impact on modern living standards, a key solution is increased recycling of waste products. Problem and Solution signal words problem, need, difficulty, dilemma, enigma, challenge, issue answer, propose, sugges t, indicate, solve, resolve, improve, plan, respond to a need The growth of urban areas exacerbated many problems, problems as a TlreprooT ncluding the absence of clean drinking water, the lack of cheap public transportation, and most importantly, poor sanitation. Sanitation problems led to heavy urban mortality rates and frequent epidemics of typhoid, dysentery, typhus, cholera, and yellow fever. Government officials, recognizing the need for improvement, initiated the return to suburban and rural areas. The proposal involved several cost effective solutions. Local solutions village water delivery systems were improved, and as villages were substantially smaller, almost everything was in walking distance, thereby eliminating the need for public transportation.

Education,a personal essay in favor of educational reform in America.

Education,a personal essay in favor of educational reform in America. In today's society a college education is an essential part of pursuing a career. While in college aperson can determine his strengths and weaknesses in whatever path he decides to take in life. A collegeeducation is also the first step in being self-sufficient and living by yourself. College life also gives aperson a chance to express his ingenious and creative abilities and to supplement the skills that he learnedin high school. City University will give me an unprecedented opportunity to achievethese goals and to reach a new plateau in my scholarly studies.In my life I plan to pursue a career in the aerospace field. To get a job in this field one needs acollege education and City University fits the bill. Its curriculum and accomplishedprofessors will give me the chance to achieve my goal. Each of the independent colleges of the universitysystem is highly specialized and particular to its own field of training.English: City University's College Building on St ...This will help app licants like meconcentrate on my specific career path. I have visited the university campus twice and each time I havebeen impressed by the devotion of the faculty to ensure that the student's educational needs are met andsurpassed. I perceive that the university is concerned about the educational well-being of its students.This is exemplified by the abundant tutoring opportunities that the university offers. Not only is the staffexceptional, City University has phenomenal technology.City University is on the cutting edge of technology which is indispensable in theaerospace field. The EOS computing environment is a substructure for building a bridge to the future.This system will give me many opportunities to use its resources to intensify my skills while pursuing myoccupation. Having access to millions of computers all over the...

Government Involvement in the American Economy

Government Involvement in the American Economy As Christopher Conte and Albert R. Karr have noted in  their book,Outline of the U.S. Economy,  the level of government involvement in the American economy has been anything but static. From the 1800s to today, government programs and other interventions in the private sector have changed depending on the political and economic attitudes of the time. Gradually, the governments totally hands-off approach evolved into closer ties between the two entities.   Laissez-Faire to Government Regulation In the early years of American history, most political leaders were reluctant to involve the federal government too heavily in the private sector, except in the area of transportation. In general, they accepted the concept of laissez-faire, a doctrine opposing government interference in the economy except to maintain law and order. This attitude started to change during the latter part of the 19th-century, when small business, farm and labor movements began asking the government to intercede on their behalf. By the turn of the century, a middle class had developed that was leery of both the business elite and the somewhat radical political movements of farmers and laborers in the Midwest and West. Known as Progressives, these people favored government regulation of business practices to ensure competition and free enterprise. They also fought corruption in the public sector. Progressive Years Congress enacted a law regulating railroads in 1887 (the Interstate Commerce Act), and one preventing large firms from controlling a single industry in 1890 (the Sherman Antitrust Act). These laws were not rigorously enforced, however, until the years between 1900 and 1920. These years were when Republican President Theodore Roosevelt (1901-1909), Democratic President Woodrow Wilson (1913-1921) and others sympathetic to the views of the Progressives came to power. Many of todays U.S. regulatory agencies were created during these years, including the Interstate Commerce Commission, the Food and Drug Administration, and the Federal Trade Commission. New Deal and Its Lasting Impact Government involvement in the economy increased most significantly during the New Deal of the 1930s. The 1929 stock market crash had initiated the most serious economic dislocation in the nations history, the Great Depression (1929-1940). President Franklin D. Roosevelt (1933-1945) launched the New Deal to alleviate the emergency. Many of the most important laws and institutions that define Americans modern economy can be traced to the New Deal era. New Deal legislation extended federal authority in banking, agriculture and public welfare. It established minimum standards for wages and hours on the job, and it served as a catalyst for the expansion of labor unions in such industries as steel, automobiles, and rubber. Programs and agencies that today seem indispensable to the operation of the countrys modern economy were created: the Securities and Exchange Commission, which regulates the stock market; the Federal Deposit Insurance Corporation, which guarantees bank deposits; and, perhaps most notably, the Social Security system, which provides pensions to the elderly based on contributions they made when they were part of the workforce. During World War II New Deal leaders flirted with the idea of building closer ties between business and government, but some of these efforts did not survive past World War II. The National Industrial Recovery Act, a short-lived New Deal program, sought to encourage business leaders and workers, with government supervision, to resolve conflicts and thereby increase productivity and efficiency. While America never took the turn to fascism that similar business-labor-government arrangements did in Germany and Italy, the New Deal initiatives did point to a new sharing of power among these three key economic players. This confluence of power grew even more during the war, as the U.S. government intervened extensively in the economy. The War Production Board coordinated the nations productive capabilities so that military priorities would be met. Converted consumer-products plants filled many military orders. Automakers built tanks and aircraft, for example, making the United States the arsenal of democracy. In an effort to prevent rising national income and scarce consumer products from causing inflation, the newly created Office of Price Administration controlled rents on some dwellings, rationed consumer items ranging from sugar to gasoline and otherwise tried to restrain price increases.

Assessment and Analysis of Whether We Are Coming Closer to the Essay

Assessment and Analysis of Whether We Are Coming Closer to the Objectives of Delivering Sustainable Communities - Essay Example This increasing population means that there is a strong need to develop more housing to accommodate the growing population, while maintaining the liveability and usability of the existing infrastructure. However, considering the environmental consequences of creating more buildings, the question of housing is not limited to just making more houses to accommodate people. With the anticipated level of growth, it is essential that the new developments be made such that their impact on the environment can be minimised and environmental sustainability can be built-in from the start. The question of environmental sustainability, then, is not limited to construction of buildings alone, but to creating sustainable communities which also encourage minimal use of personal transportation, minimise pollution, and maximise preservation and regeneration of green areas and other natural resources. The concept of sustainable communities was brought forward in UK in 2003 by then Deputy Prime Minister , Mr John Prescott, through a ?38bn plan for economic, social, and environmental development (OPDM, 2003). He termed sustainable communities as â€Å"places where people want to live, and work, now and in the future†. ... on services and housing caused by economic success, and reforming for delivery by ensuring right legal framework to support the action plan in the agenda. Appendix 1 shows the details of this budget for the different steps proposed in the policy document. This paper analyses the progress made in UK until now on these counts to assess how close UK has come to delivering sustainable communities. One of the key elements of sustainable communities is sustainable construction. The Cambridgeshire County Council has brought forward a guide for good practices on sustainable construction (Land Use Consultants, 2004). This guide illustrates how builders can make buildings that respect the environment and what key parameters builders must take into account in designing and constructing the buildings. These key parameters are: 1) Adapting to climate change: guidelines on ensuring healthy and comfortable environments for living and working through efficient landscaping and reducing the impact of natural disasters on buildings. 2) Energy: guidelines on minimising the amount of energy people need to use to lead their lives comfortably 3) Waste: guidelines on minimising the amount of waste generated and not reused in any way, in both demolition/ construction and occupation of buildings 4) Water: guidelines on encouraging the sustainable use and management of water resources 5) Materials: guidelines on minimising the wider impact of new developments through maximising the use of local, natural and sustainable materials II. Discussion The issue of delivering sustainable communities is systematically considered within the UK government planning, one of the 6 levers identified in the OPDM report of 2003. This is evident from the fact that the Sustainable Communities Act was made a law in

International law extra Essay Example | Topics and Well Written Essays - 500 words

International law extra - Essay Example It was however difficult to pinpoint the location of the 48th Battalion responsible for the Tet offensive. After gathering intelligence reports, the military authorities collectively decided that the 48th Battalion was near the village of My Lai. American military authorities then planned to seek out and neutralize the 48th Battalion through the elements of the Task Force Barker. Their orders from their military officers were to clean out the area and destroy the villages. The civilians however were to be spared. When the different platoons, including Charlie Company, were deployed to the suspected area, they met no resistance, no Viet Cong, no 48th Battalion. Only Vietnamese civilians appeared to occupy the village. And for William Calley and other members of the Charlie Company, they felt it was their time to take revenge for the men they lost in combat and for the atrocities that the Viet Cong committed against them. â€Å"Soldiers shot old men sitting outside their homes, women carrying water, children searching for places to hide† (Olson & Roberts, p. 22). Not one of these Vietnamese fired back, and yet they were gunned down by the soldiers. Calley ordered his men to shoot all the civilians because their superior officers ordered them to. Some of the soldiers disobeyed the orders and others reluctantly carried out the orders. Calley was in his element. He happily pulled the trigger on every man, woman and child at the My Lai village. And in the end, Charlie Company â€Å"rounded up and killed as many as 500 unarmed women, children, and elderly Vietnamese in the hamlet of My Lai 4 in Son My, South Vietnam† (Wilkins, p. 77). Lt. Calley was court-martialed, charged with the murder of Vietnamese civilians. Four officers and nine enlisted men were also charged with murder. However, most of these charges were dropped and only a few, especially the charges against Calley, made it through to trial. Private

E-commerce, Distance Selling Regulations Essay Example | Topics and Well Written Essays - 1000 words

E-commerce, Distance Selling Regulations - Essay Example This exclusion has been implemented by the Distance Selling Regulation 5 (1) (f).3.Auctions are not however excluded from the scope of the E-commerce Directive 2000/31/EC. 4. It seems therefore, that for purposes of the Sale of Goods Act 1979, an internet auction may be regarded as an 'auction', so that the consumer protection provisions apply to business sellers in internet auctions.5 The effect of this definition is that sellers of goods have to comply with the implied terms in sections 12 (title), 13 (sale by description), 14 (implied terms about quality and fitness) and 15 (sale by sample). According to Section 14(2) of the Sale of Goods Act 1979 " Where the seller sells goods in the course of a business, there is an implied term that the goods supplied under the contract are of satisfactory quality." Many issues arise in this context for example whether the provider of an auction platform is liable for the goods sold on his platform if they are not of satisfactory quality.What if the consumer is unable to locate the seller of the goodsHere Regulation 19 of the Electronic Commerce (EC Directive) Regulations 2002 would apply if the online provider merely hosted the website and would be immune to criminal liability where had no actual knowledge that the goods being sold on his website were not of satisfactory quality. The online provider would also be immune against civil liability where the auction provider does not have actual knowledge of the unlawful activities or information . So for example an auction provider would not be liable in damages for a goods which were defective unless he had actual or constructive knowledge of this problem.However the position would change if the Auction service provider has received sufficiently precise notice about the defective goods and does n ot stop advertising them.6 Also where a business seller engages in unfair commercial practices on an auction platform towards consumer sellers, Regulation 19 would not stop the Office of Fair Trading from taking enforcement action against the provider of the auction platform.The auction provider will also be subject to the Unfair Contract Terms Act 1977 and the Unfair Terms in Consumer Contracts Regulations 1999. Consumer to Consumer Transactions Last but not the least Section 14 does not apply to consumer to consumer sales although the advent of online bidding has increased the complications caused by such transactions. For example the EBay system has blurred the difference between sellers and buyers with its simplified selling arrangement. ________________________________________________________________ Critically consider the application of the Distance Selling Regulations in the context of contracts made using e-mail or through a web-page. This question requires the discussion of the UK Consumer Protection (Distance Selling) Regulations which came into force on 31 October 2000 and implemented

Health South Corporation Case Study Example | Topics and Well Written Essays - 750 words

Health South Corporation - Case Study Example d risks associated with buying various businesses from HealthSouth and deciding whether it would be prudent of White Rock Capital to make such an investment. Of particular interest is the ambulatory surgery division, diagnostic centers and rehabilitation facilities earmarked for disposal. He is responsible for determining the nature and extent of the fraud case and the repurcusions of fraud. The cases under investigation involve fraud allegations against Healthsouth. In particular, Healthsouth is alleged to have billed group therapy as concurrent therapy. The concurrent therapy system was later (2002) abolished by the CMS upon the issue of a clarification requiring that all concurrent therapy services be reimbursed at group therapy rates. This policy change by the CMS was important to Healthsouth’s business interests as the concurrent therapy program generated more capital than the group therapy program. For eample, Healthsouth lowered its EBITDA by $172 million in the fiscal year 2002 as a result of changes in medicare reimbursements for its outpatient rehabilitation services. It is important for Nair to thoroughly scrutinise the suspect transactions carried out by Scrushy. One suspicious transaction is Scrushy’s decision to sell $74 million of his stock in may 2002 despite having previously announced satisfaction with analyst’s estimates of 39% grofit growth in early 2002. Another suspect transaction was Scrushy’s sale of shares in July 2002 to repay an outstanding loan he owed the company before the company’s profit warning. Despite the transaction being approved by the company’s Compensation Committee the shares of Health South tumbled 44% on august 27 2002 closing at $6.69 per share (Ferrell, Fraedrich and Ferrell, 2013). Nair should also note that the initiative by Healthsouth to spin-off its ambulatory surgery division and the shedding of other assets was in the aftermath of a SEC request for documents. There was concern among analysts that

The Link Between Productiveness And Motivation Essay

The Link Between Productiveness And Motivation - Essay Example Some things that happen in life come as surprise and bring happiness while some others happen and cause serious distress because their outcome is a loss of an important aspect of life. In case of the issues that happen in the life of a person, how that person responds to it becomes an important way because it enhances his or her participation in the society. In the same way, a person may have various opportunities within his or her capability but the choice to participate in any of them should not be influenced by what other people may have an opinion about it but rather what he or she feels is the best thing to do. This means that a person needs to do something he or she will be passionate so that he will be able to be productive even without motivation from other people. Neil Pasricha presents a talk about The Three A’s of Awesome in which he describes the need for exploration of the opportunities that are available to a person to make life good. In some instances, he uses t he example of the things that happened to his family when his father and mother started living in Toronto in the late 1960s in their mid-twenties and how his sister and he grew to be mature individuals. Pasricha narrates how the early life his sister and he lived was with little care about the things that were otherwise important to his parents and how they perceived the different things that they experienced. He narrates how some of the things in his life shaped his life through triggering a sense of happiness and others triggered a lot of pain in his life. Pasricha faced the effects of the economic meltdown that happened in 2008 and 2009 and he had to suffer other things but later he did the things that he liked the most in his life and it brought a lot of benefit to him. He made a blog site that he observed grow from just a single reader to an award-winning blog that was attracting millions of readers from all over the world.

Health South Corporation Case Study Example | Topics and Well Written Essays - 750 words

Health South Corporation - Case Study Example d risks associated with buying various businesses from HealthSouth and deciding whether it would be prudent of White Rock Capital to make such an investment. Of particular interest is the ambulatory surgery division, diagnostic centers and rehabilitation facilities earmarked for disposal. He is responsible for determining the nature and extent of the fraud case and the repurcusions of fraud. The cases under investigation involve fraud allegations against Healthsouth. In particular, Healthsouth is alleged to have billed group therapy as concurrent therapy. The concurrent therapy system was later (2002) abolished by the CMS upon the issue of a clarification requiring that all concurrent therapy services be reimbursed at group therapy rates. This policy change by the CMS was important to Healthsouth’s business interests as the concurrent therapy program generated more capital than the group therapy program. For eample, Healthsouth lowered its EBITDA by $172 million in the fiscal year 2002 as a result of changes in medicare reimbursements for its outpatient rehabilitation services. It is important for Nair to thoroughly scrutinise the suspect transactions carried out by Scrushy. One suspicious transaction is Scrushy’s decision to sell $74 million of his stock in may 2002 despite having previously announced satisfaction with analyst’s estimates of 39% grofit growth in early 2002. Another suspect transaction was Scrushy’s sale of shares in July 2002 to repay an outstanding loan he owed the company before the company’s profit warning. Despite the transaction being approved by the company’s Compensation Committee the shares of Health South tumbled 44% on august 27 2002 closing at $6.69 per share (Ferrell, Fraedrich and Ferrell, 2013). Nair should also note that the initiative by Healthsouth to spin-off its ambulatory surgery division and the shedding of other assets was in the aftermath of a SEC request for documents. There was concern among analysts that

Change Management - individual Assignment Example | Topics and Well Written Essays - 2250 words

Change Management - individual - Assignment Example Moreover, constant technological innovations and globalizations results in a constantly evolving business environment. Phenomena such as the mobile adaptability and the social media have created many revolutions in business and the resultant effects is the ever increasing desire for change, and hence change management. The perspectives of managing change held by major change agents studied in my group case study Change management in any organization or work place is one of the important areas that should be taken into account for the overall change in the mode of operations. Aside from the overall change management in any workplace, we came up with perspectives in our group case study on management of change that incorporates many factors and boils down many assumptions into a simple basic pattern of thoughts. These I believe would have some implications in the future of the organization. To begin with, for the change to be effected in any organization it should start with the person al change management of the leader or the manager before it is adopted by other employees in the organization. But it is of great importance that the perspective in change management and recognition of the others points of view are paramount for them also to adopt the assumptions of their leader (Elearn Limited (Great Britain) 2007). Secondly, according to Green (2007), it is always important to think the worthiness of the change enforcement before executing it. This is because most employees tend to be more effective when allowed to finish the tasks assigned in their own unique ways. However, this is not the case in many organizations. Many of them have laid down procedures where work has to be done according to the rules of the book. For instance, in the manufacturing line, there are processes that cannot be replaced by any other way apart from the laid down procedure. Therefore, this calls for caution before adopting change. Thirdly, it is of high importance as the manager to alw ays remember that change does not occur overnight. People differ in their management styles and therefore the differences are portrayed differently. Some managers when coping with change are more methodical while some managers can adapt at a notice of a moment. Therefore, managers need to evaluate themselves and find their own way of adapting to change (Pugh 2007). Finally, our personal assumption in the management of change involves the people directly affected in all stages of the change process. This calls for teamwork in any organization or work place because mandating an employee to change and failing to involve him/her in the process of change increases the probability that they will not change. An explanation of how these assumptions impacted upon the processes and outcomes of this organizational change initiative Technological growth has secondary effect of rising up the availability and hence knowledge accountability. Furthermore, information which is easily accessible has resulted in un-foreseen scrutiny from the media and the stakeholders. Pugh & Mayle (2009) observes â€Å"that the listening ears and the prying eyes makes the failed businesses uncomfortable and thwart their endeavors†. Furthermore, it increases high pressure on the struggling executives. With the environment of the business experiencing so many changes, the organizations should adapt and adjust to be comfortable with many upcoming changes as well. Therefore, management and adaptation ability to

A Strategy To Align Organization And Environment Essay Example for Free

A Strategy To Align Organization And Environment Essay This paper analyzes the term ‘strategic fit’ exactly means, types of strategic fit, necessities to focus on strategic fit, and most importantly how well an organization can align its resources capabilities with the opportunities that exist in the external environment so as to achieve peak performance in the business. Strategy of Nestle as an example to discuss how far it is true that effective strategic fit ensures organization’s resources capabilities and what the environment exactly needs from it. Key Words Strategic, Fit, Strategy, Resource, Capabilities, Opportunities, Environment, Business Introduction It should be recognized that any strategy or management style is appropriate only in a particular set of circumstances. Strategic fit enables an organization to operate in its particular competitive situation at peak effectiveness. It expresses the degree to which an organization is matching its resources and capabilities with the opportunities in the external environment. The matching takes place through strategy and it is therefore vital that the company have the actual resources and capabilities to execute and support the strategy. Meaning of Strategic Fit The contingency theorist’s argument that performance outcomes are maximized when a firm achieves an alignment or â€Å"fit† between a firm’s external environment, its internal factors and its strategy has been well established in the literature (Burns Stalker 1967; Lawrence Lorsch 1967; Keats Hitt, 1988). Nadler and Tushman (1979) theorized that the greater the total degree of congruence or fit between the various components, the more effective will be the organization, leading to higher levels of goal attainment, utilization of resources, and adaptation. Need for Strategic Fit Strategic fit is a quest to align the organization’s operation with the needs of the market. It also involves identification of the opportunities and the action to capitalize on the opportunities. Strategic fit can be used actively to evaluate the current strategic situation of a company as well as opportunities such as MA and divestitures of organizational divisions. Strategic fit is related to the Resource-based view of the firm which suggests that the key to profitability is not only through positioning and industry selection but rather through an internal focus which seeks to utilize the unique characteristics of the company’s portfolio of resources and capabilities. Resources s Capabilities A unique combination of resources and capabilities can eventually be developed into a competitive advantage which the company can profit from. However, it is important to differentiate between resources and capabilities. Resources relate to the inputs to production owned by the company, whereas capabilities describe the accumulation of learning the company possesses. Types of Resources Resources can be classified as tangible resources and intangible resources. Tangible Resources The term tangible means capable of being touched, real or actual, rather than imaginary or visionary, definite; not vague or elusive, having actual physical existence, as real estate or chattels, and therefore capable of being assigned a value in monetary terms. Financial (Cash, securities) †¢ Physical (Location, plant, machinery) are some of the tangible resources Intangible Resources Resources that are not physical in nature are said to be Intangible resources. Corporate intellectual property (items such as patents, trademarks, copyrights, business methodologies), goodwill and brand recognition are all common intangible resources in business point of view. An intangible resource can be classified as either indefinite o r definite depending on the specifics of that resource. A company brand name is considered to be an indefinite resource, as it stays with the company as long as the company continues operations. However, if a company enters a legal agreement to operate under another companys patent, with no plans of extending the agreement, it would have a limited life and would be classified as a definite resource. †¢ Technology (Patents, copyrights) †¢ Human resources †¢ Reputation (Brands) †¢ Culture, are some of the intangible resources. Capabilities Capabilities are what a firm does, and represents the firm’s capacity to deploy resources that have been purposely integrated to achieve the desired end state. Capabilities become important when they are combined in unique combinations which create core competencies which have strategic value and can lead to competitive advantage. Capabilities needed for strategic fit are 1. Coordination 2. Commitment 3. Competence (technology, management and leadership) 4. Communication 5. Creativity 6. Capacity management (allocation of resources) Benefits of Strategic Fit The extent to which the activities of a single organization or of organizations working in partnership complement each other in such a way as to contribute to competitive advantage. The benefits of good strategic fit include cost reduction, due to economies of scale, and the transfer of knowledge and skills (technological expertise, managerial know how), use of common brand name. The success of a merger, joint venture, or strategic alliance may be affected by the degree of strategic fit between the organizations involved. Similarly, the strategic fit of one organization with another is often a factor in decisions about acquisitions, mergers, diversification, or divestment. Types of Strategic Fit 1. Market related fit 2. Operating fit 3. Management fit Market Related Fit Market related fit arises when value chains of different businesses overlap so that the products can be used by same customers, marketed and promoted in similar ways, distributed through common dealers and retailers.

International Accounting Standards (IAS) 37 Requirements

International Accounting Standards (IAS) 37 Requirements Introduction Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset. It provides an explicit direction for companies to disclose incurred transactions associated with liabilities. However, probable or possible such words are involved many times in this standard which can allow options and creative accounting for companies on whether to recognize it as a provision on the balance sheet or a contingent liability under the notes. This will further mislead investors decisions. Thus in this essay, we will re-evaluate it and give an in-depth understanding of it. This report will first give some background of IAS37, and what the major requirements of this standard are and why those requirements are important. Furthermore, the report will critically evaluate the IAS37 from aspects of 1) options allowed; 2) applicability of this standard internationally; 3) opportunities for creative accounting; 4) the weaknesses of this standard; 5) how this standard can be improved. 2. Background of IAS 37 The International Accounting Standards Committee (IASC) issued IAS37 Provisions, Contingent Liabilities and Contingent Assets in September 1998. It replaced parts of IAS10 Contingencies (IAS37 BV2008) and became operative for annual financial statements covering periods beginning on or after 1 July 1999 (IAS37, BV2008). Before the announcement of IAS37, different countries use various ways to verify their provisions, which bring the problem of inconsistency. Some enterprises confirm their provisions, depending on whether to undertake current obligation or not. While some other enterprises are according to managers willingness of proceeding future payments to confirm their preparations. Therefore, the results are: Different types of business enterprises have different classification of provisions, so it creates inconsistency. This jeopardizes comparability of different enterprises financial statements. It provides the opportunity for certain enterprises to manipulate their profits. For example, the cost should be recognized in the period but may be moved to other period to confirm; the cost should be confirmed in future but may be moved to the current period. Therefore, to achieve the balance of profits in each period is one of purposes of this regulation. Some enterprises include some liabilities that do not meet the conditions of the requirements into their balance sheet. This apparently damages the current financial situation of the company. The objective of this standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount (International Financial Reporting Standards (IFRS), 2009). The key principle of IAS37 is that a provision should be recognized only when a liability exists. Planned future expenditures are not recognized as provisions or contingencies, even if the board of directors has authorized them. 3. IAS 37 Major requirements An entity should recognize a provision as a liability based on the following three criteria met simultaneously: (a) there is a present obligation or more likely than not that a present obligation exists at the end of the balance sheet date as a result of an obligating event; (b) it is probable (i.e. more likely than not; i.e. 50%95%) that an outflow of the economic benefit of the entity will exist; (c) the amount of the outflow can be estimated reliably (IAS37 BV2008). If the first criterion is met but it is possible (i.e.5%-50%) NOT probable that an outflow of economic benefit of the entity exists and the amount of the outflow cannot be measured reliably OR if possible obligation exists and the outflow of the economic benefit of the entity is not remote (i.e. 0%-5%), then contingent liability will arise. In respect of contingent liability an entity should disclose it instead of recognizing unless the possibility of the outflow of the economic benefit of the entity is remote (IAS37 BV2008). As regards a contingent asset, it should be just disclosed as well as contingent liability, unless the amount of the inflow of the contingent asset is virtually certain (i.e.95%-100%). When the inflow of the contingent asset is virtually certain, then it is appropriate to be recognized as an asset on the balance sheet (IAS37 BV2008). When recognizing a provision, the amount of the outflow of the economic benefit of the entity should be based on the best estimate, i.e. this amount should be the same as the entity needs to pay to settle the obligation in due course (IAS37 BV2008). When measuring a provision, things such as, risks and uncertainties, discounted provisions (if time value of money is material), changes in the law or other cases which can affect provisions, should be taken into account but do not take into account gains from the expected disposal of assets (IAS37 BV2008). When reimbursement happens, an entity recognizes it if it is virtually certain and the amount recognized should not be more than the amount of the provision. The reimbursement should be recognized as a separate asset in the balance sheet. If the reimbursement and the expense relating to a provision are sustained in the same reporting period, then the expenses disclosed in the comprehensive P L can be netted off by the amount recognized as a reimbursement (IAS37 BV2008). The provision should be reviewed annually and adjusted according to latest best estimates. Changes in the provision can only be used for its original intention (IAS37 BV2008). Provisions-three specific applications mentioned by this standard, namely: future operating losses, onerous contracts, restructurings. With regard to future operating losses no recognition should be made as a provision. In terms of onerous contracts, the unavoidable cost in excess of the benefit which can be received by the entity should be recognized as a provision. In related to restructurings, restructuring costs should be recognized when the criteria for provisions are met (IAS37 BV2008). 4. The importance of IAS37 requirements According to Deloitte, IAS37 aims to ensure that recognition of provisions, contingent liabilities and contingent assets are made by using the best methods and measurements, to ensure that users of financial statements receive adequate and appropriate information for investment decision-making processes. In addition, IAS37 aims to ensure that it only deals with the real obligation in the financial statements and future expenditure, even if excluded from recognition by the responsible board. The importance of taking the criteria into account, when the entity recognises the provision, is to prevent any unnecessary provision from being recognised in order to enhance the entitys value in subsequent periods in unsubstantiated ways, leading to provision of unreliable information to financial statement users (ACCA, 2009). The importance of the liability and asset disclosure requirements could be viewed as returning to the Conservatism Principle in accounting which advises on ignoring profits not yet achieved, taking all expected losses into account and not registering potential gains until they occur. In other words this requirement prevents an entity from providing unrealised profits and subsequent information that might mislead users. IAS37 provides guidelines regarding best estimates of provisions associated with its objectives, aiming to provide an appropriate way of measurement in order to represent sufficient and appropriate information. The standard requires the entity to take into account estimating process risks, uncertainties and other elements in order to achieve the best estimate for the provision. Following this requirement can prevent unrealistic values being reported in the entitys financial statement. The requirements for solving the problem of reimbursement and illustrating the three specific applications are equally comprehensive, so that accountants know how to resolve them. Otherwise, it is likely that each entity might adopt its own method of troubleshooting which differs from others when facing such cases in reality, resulting in a lack of comparability among entities. In these instances investors may be misled when making investment decisions. In summary the importance of IAS37 is that it is i ntended to reduce the possibility of deliberate misstatement of an entitys provisions, contingent assets and liabilities. 5. Critical Evaluation of IAS 37 5.1 Options allowed In the measurement of IAS 37, there are several ways to measure provisions in order to make best estimate. Owing to these different ways, companies could control the amount of their provisions. All the information about provisions, such as amount and timing, are realized and disclosed by the companies. So a company could make the number of provision larger on the balance sheet when it is making a profit during the period. In addition, a company could calculate the number of provision smaller to make sure their balance sheets still look good when it is losing money during the year. This is an option that companies can change a number from their balance sheets showing different operating conditions and improve financial performance. In this way, decisions of investors could be misled, because investors of a company will not be possible to discover a present obligation or the estimation of the amount of the payment, companies could use this potential option to hide their real operating condition and make creditors and shareholder believe the companies are performing well. In the second place, contingent liabilities are disclosed in the financial statement, especially in the notes, while provisions are disclosed in balance sheet as provisions are recognized as liabilities. It is absolutely sure that balance sheet will be paid more attention by reports users than notes. In order to make balance sheet attractive, the company will prefer to disclose adverse cases as contingent liabilities in the note on which the information appears less transparent. This action may affect investors decisions. And this kind of action may not be discerned because in general, both provisions and contingent liabilities are uncertain in timing or amount. This is another option under IAS 37 that companies could use to produce an advantageous financial report for them. 5.2 Applicability of IAS37 Internationally Companies from more than 100 countries have been required or permitted to use IFRS since 2001. Meanwhile, remaining countries, such as Japan, have established timelines for harmonization with IFRS. (IASB, 2010)However, IAS 37 may face some difficulties when being applied world widely. Owing to the different cultural attitudes, companies may not voluntarily disclose information about contingent liabilities and contingent assets in notes of their financial reports in some countries whose residents are secretive, such as Switzerland and Japan. On the contrary, Companies from transparent countries will disclose more detail information about their operation. Additionally, some countries have more requirements about provisions, contingent liabilities and contingent assets than IAS 37 does. Because their accounting profession, as well as accounting standards, is well developed. For example, Securities and Exchange Commission (SEC) of America has special requirements about companies who use IAS37 instead of GAAP. First, more information about recognized provisions need to be disclosed with further details about the nature, types and amounts being reported. Additionally, other provisions should be labelled and explained. Second, provisions recorded for estimated product returns, when recognizing revenues, are required to be given in more detail regarding the amount and location, and whether they are properly disclosed. SEC also considers the exact amount of this kind of provision that should be included; the amount when the financial period began and ended, followed by the amount made and used during the period. Third, it is strongly recomme nded that all information about estimated provisions and liabilities should be disclosed clearly. Fines and losses owing to currency allocation and pricing about forward sales, disclosure about these provisions and contingent liabilities is necessary (Deloitte, 2009b). In these countries where the accounting profession is fully developed, companies maybe prefer to use their own accounting standards. The application of IAS 37 could be easier in counties where accounting profession is less developed, such as Russia and Japan. 5.3 Opportunities for creative accounting The essential rule of accounting is to be true; however creative accounting can occur and may be caused by human error, lack of professional ethics, squalid motives and so on. Simply put, the aim of creative accounting is to artificially state profits. Methods of creative accounting can be considered in four aspects: 1. Options give companies opportunities to make creative accounting. Provisions should be reflected in balance sheet but contingent liabilities only be disclosed in the notes. People focus more on balance sheet than the notes. Therefore, accounts may prefer to disclose some contingent liabilities rather than recognise the provisions. 2. Many accounting items need estimation and anticipation. Especially in IAS37, the items are full of uncertainty and arbitrariness. Although IAS37 makes rules for measurement, overrating or underrating still happens. As we mentioned before, the options allowed companies to control the amount of provisions. For instance, when a company wants to calculate the prospective pension liability, they will employ an actuary who should be familiar with the inside background and control the valuation on the basis of the financial performance. 3. A common method of creative accounting is artificial transactions which can be reflected in the balance sheet. This case needs assistance from other entities, for example, supposing entity A pretends to claim indemnity from entity B, so they can form contingent assets and recognise them as assets. 4. Creative accounting also plays tricks on real transactions, for example, suppose an entity has a contingent liability ofà ¯Ã‚ ¿Ã‚ ¡50,000, the accountant may disclose this item in the next year to guarantee the financial situation in that year (Amat et al. 1999). 5.4 Weaknesses of IAS37 There are no prevalent problems existing in IAS37, however, it still has limitations which were discussed at the April 2009 IASB meeting. Inconsistency with other standards, especially the probability of recognition criteria; Liabilities are recognized only if it is probable that there is an outflow of economic benefits according to IAS37 (IAS37 BV2008, p.5) .Contrarily, other standards, such as IFRS 3 Business Combinations, have no requirement to use probability recognition criteria for contingent liabilities when an entity is in a business combination (Deloitte, 2009d). This inconsistency is potentially confusing. The unclarity on explain identification of liabilities. The term contingent liability is used to describe varies things. Specifically, it is puzzling to use one term to represent both possible obligations and unrecognised present obligations in the practical examples (Broad, 2006, p.14). Since the existence of the present obligation is the fundamental feature of a liability, it is misleading to describe a possible obligation as liability even with a adjective contingent .And it is contradictory to use contingent liability to represent a present obligation. However removing it from the standard may hide some potentially significant risks, such as litigation, illegal acts, and environmental laws. These items do not satisfy the definition of liabilities because they are uncertain on the balance sheet date but they are useful for decision making. IAS37 is ambiguous when measuring a single obligation. It is universally interpreted that the most likely outcome may be the best estimate of the liability when measuring a single obligation, (IAS37 BV2008, p. 17).This is contrary to the current settlement notion which states that expected value should be the base when entities measure all liabilities, which may mislead. Basically, the estimation technique of expected value has more merits since it obtains information about the range of possible cash flows and reflects new information about a liability as that information becomes available (Broad, 2006, p.19). The term provisions is useless and there is an existing risk if eliminated. At present, the standard defines a provision as a liability of uncertain timing or amount (IAS37 VB2008, p.10) therefore it is another form of liability. However, the difference between a provision, other liabilities and the new analysis of contingent liabilities is vague. The standard does not offer adequate explanation on how to distinguish them, for example, the uncertainty about timing or amount relates to cash flows .So it is difficult to recognize a liability for a product warranty. In other words, there is a choice between a provision and a contingent liability. 5.5 IMPROVEMENTS In order to improve the standard IAS37, several suggestions can be made: Eliminate the probability of recognition criteria. Eliminate the label contingent liability, and update the guidance in order to help entities to identify liabilities. Attention should be paid to potential liabilities in various scenarios in which a transaction embodies the nature of a liability. The IASB panel should publicise and add new applications to the IAS liability standards to help entities apply it to special cases. Clarify that entities should establish basic measurements of all liabilities based on expected value, not on most likely outcome Eliminate the terminology provision and replace it with another phrase such as non-financial liability which is important to make a clear distinction between liabilities. A clear disclosure need to be established 6. Conclusion ISA37 improves accounting standards as there were no specific regulations or provisions previously (Houillon, 1999). Therefore, the key principle for ISA 37 is the recognition of provisions. It requires that a provision should be recognized when the following conditions are met simultaneously: there is a present obligation or a present obligation exists at the end of the balance sheet date as a result of an obligating event, there is a probable outflow of the economic benefit and the outflow can be estimated reliably. Within these stipulations, IAS37 ensures recognition is made using appropriate measurements and provides valuable information for users of financial statements. Most countries in the world now apply IAS 37 but it may still face some difficulties when being applied globally. IAS37 gives companies options to choose whether recognise provisions or disclose contingent liabilities. Furthermore, some items in IAS37 need estimation and anticipation and provide opportunities fo r creative accounting, for these reasons, IAS37 is not perfect. The inconsistency with other standards and vapoury explanations of liabilities and constructive obligations provide the basis for some suggestions to improve ISA37. The probability of recognition criteria may be eliminated. Meanwhile, we probably need to pay some attention to potential liabilities and update the guidance in order to help entities to identify liabilities.

Isolation in a Rose for Emily :: A Rose For Emily, William Faulkner

Isolation dominated the seventy four-year life of Emily Grierson in 'A Rose for Emily' by William Faulkner. Never in this story did she live in harmony with anyone one short time. Even when she died of age at seventy four, people in Jefferson town rushed into her house not because they wanted to say goodbye forever to her but because they wanted to discover her mystic house. Many people agreed that it was the aristocratic status that made Emily?s life isolated. And if Emily weren?t born in the aristocratic Grierson, her life couldn't be alienated far away from the others around her. Having been the only daughter of a noble family, Emily was overprotected by her father who 'had driven away' all the young men wanting to be close to her. As a result of that, when she got to be thirty, she was still alone. It was Mr. Grierson who alienated his daughter from the normal life of a young woman. If she weren't born in the Grierson, if she didn?t have an upper-class father, she could get many relationships with many young men in order to find herself an ideal lover. Then she might have a happy marriage life with nice husband and children In addition, as a lady descended from aristocracy, Emily was educated in how to behave as a noble, which became her huge barrier to people around her. Throughout the story, Emily always 'carried her head high enough', even when she went out with Homer Barron, bought rat poison, or talked to the Board of Alderman. A head carried high showed that Emily was absolutely aware of her status, which kept her from having a person to confide with. Even she never talked to the Negro servant who lived under the same roof with her for years. That was the reason why people only saw him go in and out of the house silently from the beginning to the end of the story. If Emily carried her head a little bit lower and spent time looking at people around her, she could find a reliable listener to help her escape from the isolation. According to people in Jefferson town, the Grierson was really a monument, although this monument was fallen, they considered Emily, the last Grierson, an example to the young people. As a result of that, townspeople, especially 'some of the ladies began to say that it was disgrace to the town and a bad example to the young people?

Palm Beach Community College Environmental Sustainability Essay

One of the biggest issues nowadays is environmental sustainability. Sustainability came from the root word ‘sustain’. â€Å"To sustain means to support, bear the weight of, to keep going and to keep alive† (Petry 2). In College Reading 4, Cheryl Benz and Cynthia Shuemann defined environmental sustainability as: â€Å"the ability of the environment to function indefinitely without going into a decline from the stresses imposed by human society on natural systems (such as soil, water, and air) that maintain life† (129). Here is another definition of environmental sustainability by Kelsey and Becker: â€Å"The general concept of ‘environmental sustainability’ refers to the necessary balance between human wants and needs and the capacity of the natural systems of the earth† (31). As stated in the website of Environmental Protection Agency, the term â€Å"sustainability† was first used in 1987 when World Commission on Environment and Development report: Our Common Future was published. The concept of sustainability is still in used nowadays and it is of great help for the human race. The whole world is currently experiencing one of the most serious problems regarding the environment which is global warming. We, the human beings are taking for granted the world we are living in. Instead of protecting the world from degradation, we serve as the agents of world’s deterioration through our selfish activities and behaviors. Pollution, fast population growth, non-conservation of energy and exploitation of natural sources are some of the human activities that cause environmental problems. Here now comes the issue on environmental sustainability. Can we still say that the environment is capable of sustaining or giving the needs of the present generation as well as the needs of the future generation? Environmental science and the concept of environmental sustainability can be used to help the nations, organizations or even the single individuals in resolving the problems we are facing right now. In opening the minds of individuals about the environmental issues and sustainability, higher education can be used as medium or means. Higher education specifically college level can be used in making the individuals, especially the youth, aware of the environmental degradation the earth is experiencing right now. The universities are one of the best channels in providing the individuals with knowledge and awareness about sustainable development. What is sustainable development? According to Environmental Protection Agency, sustainable development is defined as â€Å"development that meets the needs of the present without compromising the ability of future generations to meet their own needs. † Sustainable development is very beneficial not only to the environment but also to economic growth, technological advancement and improvement of quality of life. According to Roger Petry, the university plays as a key contributor to sustainable development. The following are the reasons why Petry considers the university as mediator for sustainable development: a) The university can contribute breadth of knowledge, particularly of human and ecological systems; (b) it has the capacity to integrate knowledge regarding ecological, economic, and social issues, including local knowledge; (c) it has the capacity for global and local sharing of knowledge; (d) it provides knowledge to the poor and marginalized groups; (e) it has the capacity for long-term research; (f) it has academic freedom and institutional autonomy and (g) it is subjected to public accountabilities. 11) In order for higher education to become more sustainable, national and international sustainability declarations were developed. The sustainability declarations for higher education, which are stated according to chronological orders, are as follow: The Stockholm Declaration on the Human Environment (1972), Tbilisi Declaration (1977), University Presidents for a Sustainable Future: The Talloires Declaration (1990), The Halifax Declaration (1991), Report of the United Nations Conference on Environment and Development – Chapter 36: Promoting Education, Public Awareness and Training (1992), Ninth International Association of Universities Round Table: The Kyoto Declaration (1993), Association of Commonwealth Universities’ Fifteenth Quinquennial Conference: Swansea Declaration (1993), CRE Copernicus Charter (1994) and International Conference on Environment and Society – Education and Public Awareness for Sustainability: Declaration of Thessaloniki (1997) (Wright 1). The Stockholm Declaration of 1972 was the first declaration ever made for the sustainability of higher education. Its focus is on the relationship of humanity and environment. The declaration failed to protect the right of natures and it is clearly centered on human (Wright 2). The Tibilisi Declaration was created during the conference by United Nations Educational, Scientific and Cultural Organization (UNESCO) and the United Nations Environment Program (UNEP) on 1977. The Tbilisi Conference echoed the sentiments of the Stockholm Declaration by stating that environmental education should be provided to people of all ages, all levels of academic aptitude and must be delivered in both formal and non formal environments. † (Wright 2) â€Å"The Talloires Declaration was the first statement made by university administrators of a commitment to sustainability in higher education. It stated that university heads must provide leadership and support to mobilize internal and external resources so that their institutions respond to this urgent challenge. † (Wright 2-3) The Kyoto Declaration of 1990 was created during the Ninth International Association of Universities Round Table with the attendance of 90 international university leaders. Agenda 21 and the United Nations Commission on Environment and Development Conference in Rio de Janeiro are two important conferences in environmental sustainability and biodiversity. The Kyoto Declaration is closely related to these two significant conferences (Wright 5). Almost 400 universities from 47 countries attended the ratification of the Swansea Declaration. One of its important contributions is the prioritization of the third world or the less developed countries. The wealthy countries must support those less developed countries regarding sustainable development among universities (Wright 5-6). The Thessaloniki Declaration of 1997 was ratified during the UNESCO Conference on Environment and Society: Education and Public Awareness For Sustainability that was held in Thessaloniki, Greece. The declaration argued that the concept of environmental sustainability must be clearly linked with poverty, population, food security, democracy, human rights, peace and health and a respect for traditional cultural and ecological knowledge. † (Wright 7) Palm Beach Community College is one of those universities that includes sustainability in their curriculum. â€Å"Palm Beach Community College is committed to providing the best educational opportunity for our current students while ensuring that the same opportunity for success is available to our future students as well. Therefore our entire educational organization has dedicated itself to focusing on improving the three areas of sustainability on our campuses and in our community: environmental protection, economic growth and social responsibility. (Palm Beach Community College Sustainability) The above passage is the mission statement of Palm Beach Community College as stated in their website. Palm Beach Community College promotes environmental sustainability by teaching their students about it. They also enhance the awareness of their students regarding sustainability. Palm Beach Community College is a very good example on how higher education can promote sustainability. Palm Beach Community College has many activities that practice sustainable development not only for their students but also for the whole community. Palm Beach Community College is indeed a very great model for promoting sustainability. A good example for this is the use of green buildings in their university. Green buildings are buildings made of materials that are environment friendly. They also made renovations of existing buildings in order to attain greater sustainability (Building and Renovation). Also through energy conservation, sustainability is attained. In order to conserve energy, the lighting in the campus is composed of bulbs that consume less energy. Air conditioning consumes large amount of energy. In order to lessen energy consumption, the university introduced technological innovations to their air conditioners and also the university implemented the greater temperature in their classrooms (Energy Management). Palm Beach Community College also improves their landscaping and grounds. Improvement on landscape and grounds that were mentioned in the website are reducing pesticide use, planting native vegetation, minimizing lawn space, removing pavement, or designing wildlife habitat areas. These activities not only promote environmental sustainability but also display aesthetic value of the campus (Grounds / Landscaping). Palm Beach Community College believes that wildlife must be saved so that the next generation will be able to see those endangered species. One good example of wildlife conservation is the protection of owls inside the campus. The owls give the campus with lesser rodent population in return (Wildlife). Services in Palm Beach Community also prop up environmental sustainability. They encourage their students to eat foods from plants like vegetables and fruits. They also discourage students to use non-environment friendly packaging of food like Styrofoam and plastics (Food Service). â€Å"Green Cleaning is an approach to janitorial services that offers better environmental performance and improved worker health and safety, while retaining the same sanitation quality as traditional, more chemical-intensive methods. † (Housekeeping) The university also pushes the use of environment-friendly cleaning products. Recycling is the best way for waste management. All wastes that can be still used must be reused or recycled in order to lessen the wastes that are being thrown away. By this, pollution can be avoided (Waste Management). Sustainable procurement involves making conscious purchasing choices to conserve resources, mitigate pollution and waste, and promote a healthy economy. † (Procurement) Toxic chemicals and substances are used in printing but Palm Beach Community College promotes another way of printing which is ‘green printing’. The university encourages their students to use recycled papers, double-sided printing, and soy-based inks that are not toxic and less harmful in the environment (Printing). â€Å"PBCC defines service-learning as a teaching method that increases student engagement and success through community involvement to apply theories or skills being taught in a course. (Service Learning) Through service learning, the students are exposed to real life social issues and by that the students can learn how to apply sustainability in order to improve the environment, economy and quality of life. PBCC encourages students to join Ecology clubs in order for them to join co-curricular activities regarding the environment. â€Å"Palm Beach Community College offers students the opportunity to become actively involved with award winning clubs and organizations, by promoting the development of leadership skills, challenging special interests and encouraging interaction with other students. † (Mission Statement & Student Clubs & Organizations at the Boca Raton Campus) Some of the events sponsored by Palm Beach Community College are Earth Day, Coastal Cleanup, Transportation transformation and Green Expo. These events are very important to the environment since it is when environmental sustainability is practiced. It is also a very good time for PBCC to educate other people about sustainable development of the environment. As an individual, what can we do to our environment? Palm Beach Community College suggests some ways that we can do for the welfare of the environment. Some of these ways are conservation of energy and water, waste management at home and at work and living a ‘green’ lifestyle (What Can I Do). Not only the youth and the adults can serve as stewards of environmental rehabilitation, the kids can also help. Palm Beach Community College offers activities for kids that can enhance their awareness on environmental sustainability and at the same time they are enjoying and learning. Some of these activities are Gorilla in the green house, Fish in the lake and National geographic kids (Green for Kids). Smoke emission and the use of non-renewable resources like fossil fuels are some of the problems that are being encountered in transportation. Since transportation is a necessity inside the campus, Palm Beach Community College implements ways and means in minimizing environmental degradation due to waste by-products of transport vehicles. Alternative fuels, such as ethanol and electricity, carpooling incentives, increased bike accessibility, and other solutions are being explored on campuses across the country†¦ and as a result, these campuses are saving money, reducing carbon dioxide emissions, decreasing water runoff, and realizing myriad other benefits. † (Transportation) In the world we are living right now, we can say that the environment is not that sustainable and it has now less capacity to support life. The people nowadays are destroying the nature that God had given us. It is not only the environment that we are not taking care of but also the lives of the future generations. We are leaving then but problems on environment and low quality of life. What we need right now are stewards of environments who will restore its beauty and sustainability. Through higher education, agents of environmental sustainability were being created. One example of the universities that produces individuals that are concerned to the environment is the Palm Beach Community College. It not only opens the eyes of students on current issues regarding the environment but it also brings-up the awareness and sense of responsibilities of students. By that, environmental sustainability is attained. Also, in our own little ways we can bring back what we have lost. If only each and every individual will help on the restoration of the environment, attaining sustainability will be faster.

Personal Transformation from Gilgamesh to Chihiro

Personal Transformation from Gilgamesh to Chihiro Regardless of the setting and the time, maturity and development are key processes that reshape individual’s character. Although on the surface, Hayao Miyazaki’s film, Spirited Away and The Epic of Gilgamesh have nothing in common based on their different historical and geographical settings, they are tied together by the genre called â€Å"Bildungsroman†. A genre that focuses on the psychological and moral growth of the protagonist from youth to adulthood, also known as a coming of age novel.The film, Spirited Away, is about Chihiro, a young girl who is taken down an unusual road by her parents while moving to a new home in an unfamiliar town. Their curiosity leads them into what appears to be an abandoned amusement park. As they explore, they come across an unattended food stand and the parents help themselves; later as the sun sets, they are transformed into pigs by some sort of sorcery. Chihiro is left alone t o figure out how to free her parents and escape this unknown world. Thankfully, she finds companionship in a boy named Haku who guides her through the obstacles she has to face along the way.The Epic of Gilgamesh begins in a similar manner as Gilgamesh, the king of Uruk appears to be an unfit leader for his city. As the city continues to resent their leader, the gods of Uruk decide to create Enkidu, a companion and diversion for Gilgamesh. Immediately after their friendship begins, Gilgamesh's selfish character is transformed into one of a more giving and gracious leader. These personal transformations interconnect the two stories that appear to be unrelated at first glance. The most essential similarity between The Epic of Gilgamesh and Spirited away is the companionship they find which begins their transformation.Without their companions, neither Chihiro nor Gilgamesh would be able to overcome their obstacles and develop into stronger characters. As the abandoned amusement park tu rns into a spirit world upon nightfall, Chihiro meets a young boy named Haku. Having been in her place previously, he instructs her on what to do in order to survive within this world and eventually save her parents. He guides her to the bathhouse for the millions of Shinto Gods that inhabit this spirit world. Following Haku's instructions enables her to find Yubaba who can give her the job she will need to stay live and function. Through her stay there, she discovers that Haku is actually a dragon under the employ of the evil witch Yubaba, who provided her with a job as well. She is able to free him along with herself as she realizes that Haku is actually a river spirit she fell into as a child. Haku responds with excitement after she tells him, â€Å"You did it, Chihiro! I remember! I was the spirit of the Kahaku River† (Miyazaki). She not only liberates him at this moment, but she completes her process of adulthood and finding a way home for herself.Chihiro began her journ ey through the spirit world simply looking for a way out, yet she was able to accomplish a lot more. None of it being possible without her guide, Haku. In the Epic of Gilgamesh, Gilgamesh finds a similar friendship within his wild equal, Enkidu. Enkidu's companionship is essential in order for Gilgamesh's character to develop. Enkidu's greatest effect on Gilgamesh's nature occurs upon his death. Until the death of his only friend, Gilgamesh thought of himself as invincible and immortal. With Enkidu's demise, Gilgamesh falls into a state of misery and realizes what he must do.He states, â€Å"How can I keep silent, how can I stay quiet? My friend, whom I loved, has turned to clay. Shall I not be like him, and also lie down, never to rise again, through all eternity† (Epic of Gilgamesh 78)? Witnessing his friend die made Gilgamesh realize his fear of death and he therefore sets on a journey to find Uta-napishti, who has discovered the secret to immortality. Instead of returning to his old selfish ways, he takes on a quest to defeat fate. Once he reaches Uta-napishti, he is presented with a plant which grants youth upon the owner, even though he fails the test of staying awake for a week.On his journey home however, a snake retrieves the plant. Gilgamesh fails in his journey to defeat his fate, yet comes upon him a sense of humility and acceptance of his true destiny. He returns home to serve Uruk and its citizens. With the help of their companions, the main characters must overcome a series of obstacles before they can discover their full potential. In the beginning of the story, Chihiro is a spoiled child forced into the fantastic world. Chihiro becomes completely separated from everything she has known and must find her way back to reality.Her adult guidance is stripped away from her when her parents are turned into pigs after being greedy and eating plenty of food that did not belong to them. Chihiro is then forced to step up and save her own parents: â€Å"I'm sorry my sister turned your parents into pigs, but there's nothing I can do. It’s just the way things are. You'll have to help your parents and Haku by yourself† (Miyazaki). Never having been cast such responsibility, Chihiro does a pretty good job. In order to survive in the spirit world, Chihiro takes a job at the bath house run by Yubaba.There she performs hard tasks most kids her age would not be able to grasp. Chihiro taking a job is a first step into her reaching adulthood, as providing an income and hard work are grown up responsibilities. While she is working there, she faces some difficult challenges which the other workers could not handle. The first occurrence is when a creature in similar appearance to that of a stink god enters the bathhouse. The employees try to tell him to turn around, but when he ignores them and continues his way into the bathhouse, Chihiro is faced with the responsibility of cleaning him.The creature turns out to really be a River God polluted with garbage, and Chihiro is able to cure him by pulling out a bike and letting the other garbage spill out. Soon after, a spirit known as No-Face becomes a glutton, eating everything in the bathhouse. Chihiro saves the day again making him spit out all the creatures he ate and returning to his true form. Both times Chihiro was faced with challenges none of the other workers could handle. Both times, she was able to use her logic to fix the problems at hand. These obstacles forced Chihiro to grow up more quickly, as well as let her realize her true potential.Gilgamesh must make his way through hurdles as well in order to accomplish the effects of Chihiro. After meeting Enkidu, he begins this transformation by destroying two beasts. The first is Humbaba, whom Gilgamesh and Enkidu travel to the forest of Cedar to destroy. After they succeeded, the goddesses Ishtar was impressed by Gilgamesh and offers him marriage. Knowing the history of her previous husbands, howe ver, Gilgamesh refused. Angered at his refusal, Ishtar summoned a Bull to destroy Gilgamesh. He is able to overcome the bull, only marking the beginning of his metamorphosis.Soon after these events, his companion Enkidu dies and Gilgamesh takes on another mission. He goes on a journey to find the secret to immortality as he begins to strongly fear death after seeing what happened with his friend, Enkidu. He believes Uta-napishti, who lives on the other side of the world, holds the answers: â€Å"I thought, ‘I will find Uta-napishti the Distant, of whom men tell’ and I wandered journeying through every land. Many times I passed through terrible mountains, many times I crossed and recrossed all the oceans. † (Epic of Gilgamesh 85)? Uta-napishti presents him with a plant that will bestow youth upon the owner.On his way home, however, a snake snatches the plant, leaving Gilgamesh disappointed as he realizes he will never seize what he has so long struggled for. It is this loss that helps him realize what he should do next, which is to reign as the best king he possibly can. While the obstacles Chihiro and Gilgamesh had to face in order to complete their transformation differed in nature, they helped them mature into adults and realize their potential. The last aspect of a transformation, and perhaps the most important is the realization gained through the difficult tasks one had to face.Characters in both Spirited Away and The Epic of Gilgamesh become more aware that the actions they take affect other people around them as well and therefore they should make decisions that benefit them and the surrounding communities. In the opening scene of Spirited Away, Chihiro’s main concern is losing the friends she is leaving behind by moving to a new home. When she enters the spirit world and her parents are turned into pigs, she has bigger problems to take care of first. Although she takes the job at the bathhouse to help herself and her parents, she ends up saving the bathhouse itself from destruction twice.Chihiro also helps her companion Haku as she remembers his name and is able to relieve him from the spirit world. Through her journey into adulthood, Chihiro learns to make decisions that benefit her, as well as others. Gilgamesh gains similar lessons in the Epic of Gilgamesh. After all the obstacles Gilgamesh overcame to gain the plant of youth, a snake simply snatched it away. Gilgamesh sat down and wept for the plant, but through his tears he finally grasped that his mistake was to fear death in the first place.Immortality is not meant for humans, and Gilgamesh then realized that instead of chasing it, he should return to his king duties just as Uta-napishti suggested: â€Å"Let him cast off his pelts, and the sea bear them off, let his body be soaked till fair! Let a new kerchief be made for his head, let him wear royal robes, the dress fitting his dignity† (The Epic of Gilgamesh 97). Gilgamesh returns to Uru k after accepting the fact he is mortal and he should be a great leader to his citizens. The text does not reveal what happens to Gilgamesh after he gets back to Uruk.However, based on his change of character throughout the epic, a judgment can be made on how he will rule as king. He has faced and accepted the harsh reality that humans cannot have power over everything and completed his transformation. Spirited Away and The Epic of Gilgamesh seem completely unrelated at first glance due to their difference in historical and geographical setting. However, when looked at more closely, the main characters experience similar psychological and moral growth into adulthood. The transformations of both Chihiro and Gilgamesh first begin when they find companionship.Chihiro finds hers within a young boy named Haku, who guides her to survive within the spirit world. He points her to Yubaba, an evil witch who gives her a job at the bathhouse. While Chihiro is working there, she has to face the monsters that invade and pose a threat the bathhouse, a task the adult workers could not handle themselves. After overcoming these obstacles, she is able to save herself and her fellow companion Haku from the spirit world. Gilgamesh began his journey similarly as he was a selfish tyrant highly disliked by the public.When he meets his natural equal, Enkidu, his life is forever changed. The two work together and become really close friends. At the peak of their friendship however, Enkidu dies and Gilgamesh embarks on a journey to find immortality. When his journey fails, he realizes that it is not in his power to have everlasting youth, but instead he has the capability to be a great king. He returns to his home city of Uruk transformed into a stronger leader. Both characters, Chihiro and Gilgamesh began their journeys as selfish and misguided individuals, but were able to reach their full potential in the end.