Saturday, August 31, 2019

Reference Letter

To Whom It May Concern: I am pleased to recommend Essentially anything he wishes to challenge. He should be considered for a scholarship to help extend his education; he Is an excellent student. He should be considered highly for selection for any course or program he applies for; he will bring a high level of academic thought and achievement. If Applies for employment, do not hesitate to short-list him; he Is an excellent Investment.He will consistently deliver his best effort, an effort you should expect to exceed your high standards. Is an exceptional young person who will continue to grow. From my experience, I came to expect S level of performance to be always at the top of my class in English 12. It is a pleasure to read and grade his papers: I was always delighted with his original, insightful perspective and the meticulous expression of his ideas. Is already showing the consistency of his ability and leadership skills.I have come to anticipate that Ill be an academic lea der in the class. He seems to grasp the concepts involved in synthesizing the ideas in English literature without effort. Has so internalized the expression of these ideas that his product is consistently of the highest order. Epitomizing scholastic rigor in every academic field and level, I feel that Is a model for his peers. A curious and determined student, lifts all of his classes and, really, all of his activities. He exudes integrity and character in and out of school. ? ‘s delightful, friendly disposition buoys his colleagues. Like all elite students, Should be considered a serious candidate for any scholarship, course / program or employment that he chooses to challenge. You may get In touch with me directly for any further Information at 555-321-6789. Yours truly, Reference Letter By cram should be considered for a scholarship to help extend his education; he is an achievement. If Applies for employment, do not hesitate to short-list him; he is an excellent investm ent.He will consistently deliver his best effort, an effort you should expect to exceed your high standards. Is an exceptional young person who will top of my class in English 12. It is a pleasure to read and grade his papers; I was , a curious and determined student, lifts all of his classes and, really, all of his activities. He exudes integrity and character in and out of school. S delightful, You may get in touch with me directly for any further information at 555-321-6789.

Friday, August 30, 2019

Race in Shakespeare

Since the Middle Ages, the issues of race have long been discussed. In nearly every culture, race has been a topic of complex discussion that has brought social discomfort and in most instances racial prejudice – Elizabethan England being no exception. William Shakespeare applies the issue of race in many of his plays; such in the tragedy of Othello that captures the reality of society in Elizabethan England, showing common racial bias of that era. Through his characters in the play, Shakespeare illustrates Elizabethan social ideology towards race, in which foreigners have adapted to a lifestyle of racial prejudice.In order to better understand the racial context behind the tragedy of Othello it is important to keep in mind the historical complexities that existed in Elizabethan England. Elizabethan vision of foreigners was complex and evolving from the Middle Ages. In the Middle Ages, engaging with foreigners involved the spiritual and material aspect of life. Margo Hendricks , author of Shakespeare and Race, explains within Elizabethan culture and literature that foreigners were viewed as those implementing a â€Å"process of vulgarization. Elizabethan awareness of foreigners was closely tied to the religious outlook of the world, in which followers of Judaism and Islam were the antithesis of Christians. The difference in religions prompted the same outlook on difference in race. In the beginning, foreigners mostly blacks, were forcefully brought over to Elizabethan England as â€Å"creatures† that possessed little to no rights. However, as time went on they became members of Elizabethan society known as moors. Although they were now members of society, racial integration with whites often clashed, resulting in complex tensions amongst the different races.Many foreigners in Elizabethan England were blacks, according to Diane Abbott, a current British Member of Parliament, in which the sudden rise in number caused Queen Elizabeth I to issue a pro clamation complaining about this rise in numbers of blacks in England. For blacks, the aspect of color brought so many negative connotations in the eyes of white Elizabethan Christians that degraded them in Elizabethan society. In this regard, Shakespeare uses the issue of race in Othello, written during Elizabethan times, as one of the main themes in the story represented through characters such as Iago, Brabantio, and others.In the beginning of the play, Iago shares with Roderigo and the audience his intentions of manipulating Othello for his personal gain because Othello passed on Iago as his lieutenant, thus allowing Iago to act a need for revenge based on personal hatred. Before diving into examples illustrating racism in the play it is important to also understand Othello’s background in regards to being a black foreigner in Elizabethan society. Othello, who is the play’s protagonist, is a highly respected general of the Venetian armed forces, although being a â €Å"Moor†, a man of North African descent.Ironically in the play, Othello is therefore presented in some ways opposite to the norms of Elizabethan society. While being a powerful figure and having the respect of his followers, Othello is still subject to racial backlash due to his societal role as a cultural outsider for being a foreigner. Moors, or those of African decent, were seen as second class citizens of Elizabethan society, treated with little respect, and making very little income to help support their families.Othello has to secretly marry Desdemona, a Venetian woman, because he knows not only would Desdemona’s father be opposed to such a marriage between a foreigner and a Venetian, but also society wouldn’t be in favor of it either. This as we see in the play provokes more racial slurs towards Othello, although the love that Desdemona and Othello share for each other is too strong for race to become an issue between them. In the opening act of the pla y we see Iago, a veteran military man of Venice and the harshest critic of Othello throughout the play, share with Roderigo and the audience his intentions of revenge against Othello.Here not only do we unravel Iago’s personal hatred for Othello, but Roderigo’s racial views as well. â€Å"What a full fortune does the thick lips owe if he can carry’t thus! † (I, i ,65) Roderigo, who wants to win Desdemona’s love away from Othello at any cost, calls Othello as â€Å"thick-lips†, a racial stereotype of blacks, when responding to Iago about their plans to turn Venetians such as Desdemona’s father Brabantio, against Othello. As Roderigo and Iago go to awake Brabantio in the middle of the night to tell him of the news that Desdemona ran off with Othello to get married, multiple stereotypes and slurs are used in this exchange.Iago tells Brabantio that he’s been â€Å"robbed† of his soul, for Othello has taken Desdemona by some sort of curse, being that there’s no way a prominent Venetian woman would go off to marry a â€Å"barbarian† instead of a Venetian man. â€Å"Because we come to do you service and you think we are ruffians, you'll have your daughter covered with a Barbary horse, you'll have your nephews neigh to you, you'll have coursers for cousins and jennets for germans. † ( I, i, 108) Iago, in his conversation with Brabantio, compares Othello to a Barbary horse in Africa.In a most obscene manner, Iago is informing Brabantio of the repercussions in their society if he doesn’t take action against Othello for his daughter is now within â€Å"the gross clasps of a lascivious Moor† (act 1 sc. 1 line 141). The negative connotation of the color black isn’t only viewed in the eyes only Venetians in the tragedy of Othello. In fact, Othello uses the color black as a negative implication as well when he hears from Iago that Desdemona has been unfaithful to him. â⠂¬Å" arise, black vengeance, from the hollow hell!†¦ thy crown and hearted throne to tyrannous hate! III, iii, 447) It could be possible that perhaps those in Elizabethan England simply used black and white to mirror bad versus good, dark versus light, and through this view brought the same view of foreigners because of skin color. Brabantio accuses Othello of â€Å"dark magic† as his way of wooing Desdemona, claiming his impurity in forcing his daughter’s willingness in marriage. Whereas many of such derogatory comments about Othello have much irony considering his status as a leader of the Venetian army, at the same time it clearly illustrates the social gap between citizens and foreigners.Regardless of the fact that Othello is a man of power – as is Brabantio being a senator – the view of foreigners is rather a big issue, in this case Brabantio despises Othello for his actions because his view just like many Venetians is that a foreigner with a Ve netian brings impurity and disgrace to society. Othello being the black Moor of Venice shows an opposite pattern to the norm of Elizabethan society. While racism can be quite obvious through the language of some characters, it can be interpreted through minor characters as well.In the final act after Emilia sees that Othello has killed an innocent Desdemona, she yells â€Å" O the more angel she, and you the blacker devil! † (V, ii, 132) for believing Iago who was manipulating him the entire time, resulting in killing his innocent wife he much adored. Emilia uses the color as shades of evil, saying that Othello has done something terribly wrong that connects him to the devil. In my opinion, the murder of Desdemona restores order of Elizabethan society, where as Othello having power would disrupt the order of the social hierarchy, bringing chaos and social problems for others.While some determine Othello as the hero of the play, it is important to understand the historical pre judice of blacks from whites in Elizabethan England. My interpretation of the play in regards to the historical background of Elizabethan society leads me to believe Othello was by no means a hero in the play because he was made out to be very gullible in believing Iago’s perceived truth of his wife, causing him to become jealous, heartbroken, and then proceeding by killing his wife with very little evidence that she was actually unfaithful to him.This could bring up questions about whether Shakespeare was in favor of society’s racial prejudice towards blacks, against it, or just simply used it in his work as one of his appeals, although Othello is portrayed sympathetically as an articulate and intelligent man. In my opinion, had Shakespeare been against racism, he would have made the characters in the play that are racist such as Iago seem weak and have him fail his intentions of revenge on the Moor for choosing Cassio over Iago as lieutenant. In this play however, Ia go is killed in such a way that makes him look like a martyr, and the real â€Å"hero† of the play.Otherwise, I believe Shakespeare would have made much more emphasis on racism being so derogatory that Othello’s actions would bring positive attitudes from the audience as well as sympathy, while making those that are racist hold major character flaws.Citations in MLA format – Shakespeare, William. Othello. Russ McDonald, 05/01/2001. Hendricks, Margo. Shakespeare and Race. Cambridge: University of Cambridge, 2000. Abbott, Diane. â€Å"British History In Depth†. BBC. 2009-11-05 . â€Å"On Race and Religion†. PBS. .

Thursday, August 29, 2019

The Scale of the Post War Golden Age of Economic Growth Enjoyed

In your own words, outline the scale of the post war Golden Age of economic growth enjoyed by Western European nations. The Golden age of Economic growth occurred in the aftermath of World War two and continued until the mid 1970’s and led to the 1970’s recession. During this period of time the World economy expanded at never before seen levels, World output of manufactures quadrupled between 1950 and 1970 and at the same time trade in manufactures increased by 10 times the previous levels.Since then historians and economists have been attempting to explain the reasons for this unprecedented growth. Throughout this essay I am going to focus on the analysis of two particular economic historians Hobsbawn and Crafts. After World War two had ended the previously powerful Europe laid in tatters, France and Germany were virtually destroyed and Britain was near financial ruin. America emerged from World War two as the Largest and most powerful economy in the world and as such decided to aid the recovery of Europe.Clearly a strong Europe was better for America as a trading partner than a weak one. This resulted in America putting into effect the Marshall plan. It was a four year plan the began in April 1948 during this time America gave Europe $13 billion of aid roughly 5% of America’s GDP at the time. This clearly provided a much needed boost to a Europe that agriculture sector had been totally destroyed. Is this then the factor that enabled growth in western Europe.It was clearly a factor that aided growth but could it have been as Cradfts has suggested simply that Western Europe was playing ‘Catch-up’ with countries such as America. â€Å" This meant that growth had been below trend and the opportunity existed for rapid growth by correcting policy errors and repairing damaged economies. † The U. S. A was virtually untouched by WW2 certainly much less than Europe and this enabled rapid growth, once Europe had emerged from WW2, it was able to share in a technology boost that America had previously experienced and ultimately gain such high growth very quickly.

Wednesday, August 28, 2019

Vertigo Essay Example | Topics and Well Written Essays - 750 words

Vertigo - Essay Example This model covers the stages of coming together and the stages of moving apart. Looking at the film vertigo, the model of rational development can get applied to explain the film further and the communications that occur in the movie. It talks about how the characters in the film come together and eventually how they split. Vertigo is an American psychological thriller film produced in the year 1958. The film brings together certain genres such as drama, romance, mystery & suspense. It involves around the police detective, John "Scottie" Ferguson who gets released from service due to his acrophobia and vertigo conditions (Hitchcock Film). He gets a lifeline when his close friend Gavin Elster, hires him to spy on her wife Madeleine. Strange events occur and in the end he falls in love with Madeleine. The film brings out several tragedies towards the end and perceptions about the characters change due to the strange decisions they make (Hitchcock Film). The film is regarded as one of the best films of all time. This study involves the use of Mark Knapps model of relational development to explain the types of communications that occur within the movie. The first stage of the model is initiating. Here, the persons meet and they engage in small communication. In this case, we look at how Gavin meets Scottie, they engage in communication and Gavin tells him of the assignment. This stage leads to the next which is the experimenting stage. Here, the person has several questions on his mind regarding the information he received. Scottie tries to understand what Gavin wants from him and whether he can deliver. The two are looking to find a common ground amongst them regarding Gavin’s proposal to find out Madeleine’s activities. It leads to the next stage that is the intensifying stage. Here, Scottie and Gavin become very close, and they are now on the same page regarding the assignment. The fourth stage that occurs is the

Tuesday, August 27, 2019

The role of expectation, performance, and other elements Essay

The role of expectation, performance, and other elements - Essay Example As the primary research is to be conducted in two parts, the objectives for the different parts will differ from each other. At the first stage, a preliminary research is to be conducted that will endeavor to present a list of factors that go into making of customer expectations as quoted by the surveyed marketing managers. In the second stage, the survey is undertaken to collect the data on how the different people develop their expectations, and satisfaction. Customer satisfaction has gained prominence in the marketing literature as well as in marketing practice due to its impact on customer retention and long term revenue streams. Owing to the importance of customer satisfaction, there has been considerable effort made in researching the antecedent conditions of the same. Since very early times of developing the marketing literature, customer expectations have been considered as an important aspect of customer satisfaction

Samurai Essay Example | Topics and Well Written Essays - 3000 words

Samurai - Essay Example The samurai has played an important part in Japan's record and traditions all over the centuries. Some narrations show samurai as legends who have played a very important role in developing Japan. This research would further describe the origins of samurai, who they were, how they came into being, their way of living, their standards and their importance in the world today. It will illustrate the significance of samurai in the history of Japan and why they are still known as great soldiers of their times. In the earlier times of Japan the battles fought are known to take place in the starting centuries of the AD. The wars that took place in these centuries show that many of the Japanese soldiers at that time crossed the sea to Korea to assist one empire who was having a battle with two other empires consequently. It is recorded that four hundred or above men left for the battle but were easily beaten up by the enemy because of the heavy armor which the enemy had. These four hundred men fought on foot while the enemy rode on horses. At this time the Japanese were unknown of the usage of horses in wars but after the century passed it is evident that horses were also used in the history of Japan by warriors who later were known as samurai. Samurai is a word which was used in the 10th century and the exact meaning of samurai is "those who serve". When the word samurai was derived, it was used mainly for men who defended the capital for the king. At times the people who collected tax were also known as samurai. Afterwards the person who joined military or the person who served any influential landlord was known as the samurai. These samurai used to travel on the horses and at times used to collect taxes from the peasants. This money was then given to the landlord or the emperor by the samurais and was later on used by them for their luxurious way of living. The word samurai made its ground in Japans history and it became quite known to the common people who started to value or dread the samurai. Later on the samurai became famously known for their strength and were used by the rich people to protect their land and wealth. As the land was a source of income for the rich people, they started to keep armies of samurai to protect their lands from intruders. In due course many of the rich people joined hands together and formed clans which ultimately became even more powerful than the ruler of Japan. Later on in the 12th century two of the influential clans (Minomoto and Taira) fought a battle in which the clan of Taira won. But after some years the Minomotos who had escaped from the battlefield came back to fight with the Taira clan. A battle took place between the Minomotos and Taira clans and this battle is known as the Gempei war. This battle however was successfully won by the other clan this time i.e. Minomotos. After the battle the ruler made Minamato Yoritomo shogun the chief of the armed forces. However Yoritomo was not satisfied with the power he got and soon he took o ver from the emperor and declared himself as a dictator. The new dictator gave a new foundation to the samurai and raised their position by giving them land. Gempei War marked an important step for the existence of the samurai. The battles fought during the war put the samurai to a position which was respected and honored. This respect and honor for the samurai is still known and will last forever. The

Monday, August 26, 2019

Texas Government Essay Example | Topics and Well Written Essays - 1250 words

Texas Government - Essay Example (Texas Politics) There are striking similarities in these two constitutions. Both are founded on the cardinal principles of justice and equality towards all human beings irrespective of race and culture. They are identical in the framework of democratic rule of law based on division of powers between the legislature, the executive and the judiciary whilst exercising care to maintain balance of power amongst the three branches, viz. legislature, executive and judiciary, and protect the constitution from misuse or abuse of power by any individual. The background of the Texas constitution coming in the wake of its independence from Spanish rule coincides with the background of the U.S. constitution which came into being after the United States attained its independence from British rule. (Constitution of the United States) The differences lie in the areas of religion, policies on slavery, and the manner of drafting the constitution. Roman Catholicism was adopted as state religion in the Texas constitution. The United States constitution is silent on any such preference on religion although its articles and emblems principally endorse a faith in God based on reason and research. The Texas constitution consistently disapproved of slavery from its inception. The U.S. constitution dithered on the issue. The Texas constitution was drafted in a hurry and depended on U.S. constitution as source. The U.S. constitution was drafted in a pain-staking manner and required good amount of time and deliberations by the nation's founding fathers and legal experts. (Texas Politics) Texas PAC Every country, irrespective of its system of governance, has interest groups for noble causes such as education, human rights and environmental issues. The Associated Conservatives of Texas Political Action Committee (ACTPAC) supports conservative causes and forces in Texas. It is primarily engaged in raising funds for organizations and individuals espousing conservative ideals and activities. Obviously, ACTPAC has a broad agenda of social, economic and political nature. From standing up for tax cuts to waging war on terrorism, ACTPAC has the capability and resource to influence change for the better through interactions with those in power as also the ordinary citizen. Its officials are Jerry J. Mikus (Jr. Chairman), Mike McNamara (Vice Chairman and Secretary), Brian Russell (Treasurer), and Frank Alvarez (Consultant). The ACTPAC is headquartered at Austin, Texas, and by its very nature and form is beholden to the Conservative Party politically. As a political forum, ACTPAC is a multi-purpose body with a wide reach and powerful personalities to draw from. Its functions are modeled and organized to raise funds and gather support on critical issues affecting society as a whole. (Associated Conservatives of Texas PAC) Case heard by the Texas Supreme Court The case no. 03-0647 is a petition for review from the Court of Appeals for the Ninth District of Texas. The petitioner is Evanston Insurance Company and the respondent is ATOFINA Petrochemicals, Inc. Matthew Todd Jones, an employee of Tripe S Industrial Corporation contracted by ATOFINA

Sunday, August 25, 2019

Health Care Reform in America Research Paper Example | Topics and Well Written Essays - 1000 words - 2

Health Care Reform in America - Research Paper Example The contention was supported by authors Siegel, Mead and Burke (2008) who revealed an analogous argument in the rising costs of healthcare services coupled with the increasing number of Americans who are uninsured. The American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) emphasized that â€Å"some  47 million U.S. residents have no health insurance, and the numbers keep growing† (AFL-CIO, 2011, par. 1). In view of this, the current administration has enacted the Affordable Care Act that envisions implementing â€Å"comprehensive health insurance reforms that will hold insurance companies more accountable, lower health care costs, guarantee more health care choices, and enhance the quality of health care for all American† (USDHHS: Health Care, n.d, par. 1). The purposes of the reform are as follows: to broaden the population that receives health care coverage through either public sector insurance programs or private sector insurance companies; to expand the array of health care providers consumers may choose from; to improve the access to health care specialists; to improve the quality of healthcare; to give more care to citizens; and to decrease the cost of healthcare, among others. (PLS CITE YOUR SOURCE) Health care reform is therefore important to all Americans in terms of making health care accessible to more affordable health coverage through the following strategies, to wit: â€Å"(1) sets up a new competitive private health insurance market; (2) holds insurance companies accountable; and (3) puts our budget and economy on a more stable path† (USDHHS: Health Care, n.d., pars. 6 to 8). 1965 President Lyndon Johnson Lyndon enacted legislation which introduced Medicare covering both hospital and general medical insurance for senior citizens paid for by a Federal employment tax over the working life of the retiree, and Medicaid permitted the Federal government to partially fund a program for the poor, with the program managed and co-financed by the individual states.  

Saturday, August 24, 2019

How Advertising and the Media Have Created a New China Research Paper

How Advertising and the Media Have Created a New China - Research Paper Example China is no exception: a country with a long history of communism, China slowly adopts a new, westernized vision of the global reality. Chinese media reflect and contribute to the development of new consumer images. The influence of advertising on individual and collective identities is difficult to overestimate. More important are the influences of media advertising on the development of gender relations and the changing perceptions of femininity in the postmodern Chinese culture. A content analysis of Chinese printed ads will provide a brief insight into the role of media and advertising in creating the country’s female ideals. Advertising and the making of new China: Setting the context How advertising shapes new China is a question surrounded by much controversy. It is no secret that the end of the 1970s marked a new stage in the political, economic, and cultural evolution of China. Since the end of the 1970s, China has changed dramatically from being predominantly Marxist to a becoming a new, market-socialist country (Tse, Belk & Zhou 457). The no-advertising culture gave place to a well-developed advertising infrastructure, which both facilitates and is facilitated by the rapid development of modern media sources and consumer values (Tse, Belk & Zhou 457). ... Chinese consumers gradually realize the value of market openness. In their consumer choices they mostly rely on the popular media sources. Product choices in China are no longer limited to bicycles and wristwatches but make Chinese consumers think twice, before they choose the best of the best in highly competitive Chinese and international markets (Tse, Belk & Zhou 458). Against the background of market openness and relative freedom of competition, the Chinese media have become an important carrier of unique cultural meanings. Advertising does not merely sell goods but has the strong potential to create a new collective identity (Johansson 357). Advertising creates a new image of self in Chinese consumers; it strengthens the sense of belonging to one or several societal groups; eventually, advertising creates a distinct borderline between Self and Others, but whether advertising praises or judges otherness depends on numerous contextual factors (Johansson 357). Chinese media context s are extremely complex and diverse. They create and sustain a self-otherness dichotomy which characterizes most, if not all, media processes in today’s China. Women are excessively susceptible to this type of media influences. It would be fair to assume that the role of women in the Chinese society and advertising in popular media are closely interrelated: the media reflect the dramatic changes in the women-society relationship and, simultaneously, drive the development of new gender realities. Advertising shapes new China, through new typologies of women and changes in female perceptions of Chinese cultural realities. This is probably why the role of advertising in the development of female identities and their implications for new

Friday, August 23, 2019

EasyCar com Case Study Example | Topics and Well Written Essays - 2250 words

EasyCar com - Case Study Example Avis, Europcar, and Hertz were very prominent across Europe. However, each region had a prominent domestic player in the market as well and these attracted about half of the crowd for the simple reason of familiarity. These top firms were aware of their place in the market and the reason for their being there. They targeted both business and leisure segments and offered them the services they required most by offering a wide range of vehicles. This meant that the leisure or tourist class could opt to use a lower end vehicle and save on cost and the business segment could choose the best and optimize their experience. The rental car scenario also comprised of a few smaller players who operated out of a few locations only and focused mainly on the tourist crowd, and brokers who did not own a fleet of vehicles of their own but had tie-ups with various players in the market and earned via commission from them. It can be said that the car rental industry was at the time very stable in Wes tern Europe. Service delivery was monotonous and there was huge scope for the revolution to occur in the segment. Reducing the operating costs is a key strategy to survive and succeed in any industrial sector, with the rental car industry being no exception to it. EasyCar undertook various measures to keep their operating costs down. EasyCar’s mission was to provide rental cars at low prices so that these could prove to be competition for public modes of transport as well as even owning one’s own vehicles. They followed many simple strategies such as keeping only one type of vehicle at one venue. This worked out well for them as maintenance charges would be uniform. Even when they decided to use different vehicles, they always ensured that there was only one class of vehicles at one location. The reason for choosing to introduce a different class of vehicles was that newer vehicles were costing them lower to maintain on a daily basis and so they could charge.

Thursday, August 22, 2019

Hemingway’s The Short Happy Life of Francis Macomber Essay Example for Free

Hemingway’s The Short Happy Life of Francis Macomber Essay The three characters in Hemingway’s The Short Happy Life of Francis Macomber form a triangle in which the relationships are not clear from the beginning. The plot of the short story is not very complicated: during a safari, the rich and handsome Francis Macomber proves to be a coward when he runs off scared while hunting the lion he had wounded.   Ã‚  Ã‚  Ã‚  Ã‚   In fact, the attribute of ‘coward’ is given to him, indirectly, by his wife Margot and by Wilson, the hunter who accompanies them on the expedition. The whole story thus revolves around the killing of the lion, an act which seems to be the ultimate proof of manhood, and, which constitutes therefore a great attraction to women. The setting and the context of the story- the safari in the wilderness of Africa- seem to determine also the plot: Hemingway chooses for his characters two Americans with a great wealth and social stand, who are supposed to be very civilized, and exposes in fact their instinctual behavior, which seems to have kept its wild nature. Francis Macomber and Robert Wilson ‘fight’, by proving their courage in the hunt, for the ‘female’ who will instinctually choose the stronger of the two. The fact that the behavior of wild animals and that of humans have a common pattern is emphasized by Hemingway careful notation of the lion’s ‘feelings’ while he is being hunted by the two men. Thus, a clear connection is established between men and the wild animals: â€Å"Macomber had not thought how the lion felt as he got out of the car. He only knew his hands were shaking and as he walked away from the car it was almost impossible for him to make his legs move.†(Hemingway, 8) Thus, after Macomber’s failure in the hunt of the lion, Margot kisses the ‘winner’, Wilson, and completely ignores her husband, and her behavior seems to be the exact pattern of the creatures in the wilderness. Furthermore, the very night after Macomber’s defeat, she goes to bed with Wilson, without even trying to dissimulate in front of her husband. The courage to kill and to face death is taken here as the main criteria for manhood: â€Å"Fear gone like an operation. Something else grew in its place. Main thing a man had. Made him into a man. Women knew it too. No bloody fear.†(Hemingway, 12) The marriage between Francis and Margot had been nothing more than a profitable business affair, him having the money and she the beauty. As it is hinted, these interests are the only things that kept them together still. Both of them seem to be sure these ties are strong enough to secure against a break-up. However, after having found out about his wife’s betrayal, Macomber’s instinctive nature seems to be awakened: he discovers the exhilaration that the hunt and the killings produce in him, and his fear is completely gone. Still, Margot is not pleased by her husband’s success, as one would expect. She rather feels threatened, and tries to hide it by resuming her contemptuous attitude towards him: â€Å"’Youve gotten awfully brave, awfully suddenly,’ his wife said contemptuously, but her contempt was not secure. She was very afraid of something.†(Hemingway, 11) Thus, Margot ‘rewards’ the braveness of her husband by killing him while he was fighting the bull, apparently trying to aim at the beast. However, it is obvious that she kills him intentionally, first of all, because of her strange behavior before the murder, and also because of the logic of events. As Hemingway hints, ‘she was afraid of something’ and it can plainly be seen that that something was the fact that Macomber might leave her for her betrayal, now that he found his self-assurance and his manliness again. This is exactly what Wilson alludes at after the ‘accident’: â€Å"’That was a pretty thing to do,’ he said in a toneless voice. ‘He would have left you too.’†(Hemingway, 14) She thus kills her husband to ward off the danger of having him leave her. This is proven by her strong emotions during the bull hunt, in which Macomber finally shows his braveness: her face is white with fear and probably contrasting feelings. At first she seems to congratulate again the winner, this time her husband: â€Å"’In the car Macombers wife sat very white-faced. ‘You were marvelous, darling,’ she said to Macomber. ‘What a ride.’†(Hemingway, 13) Nonetheless, her admiration soon turns into the fear that her husband will desert her: â€Å"Her face was white and she looked ill.† Again, the fact that Margot kills her husband on purpose coheres with the rest of her instinctive behavior: although the main reason of the killing seems to be his fortune or her social stand which she might lose, it may be that her murder is again instinctive, in the sense that she is afraid of losing the now desirable man, because of his courage. She prefers shooting him, again cohering with the hunt. Her ‘hysterical’ crying over the dead body of her husband do not manage to convince us of her innocence or her pain at the loss: she rather mourns him either because she needs to act in front of the other hunters, or because she has to give up the hero she had been looking for. The way in which she changes her mind after Macomber’s success, and she says that their hunting is by no means a heroic act, clearly demonstrates that she feels trapped, again manifesting her instinctual nature. At the end of the story, she herself is defeated by Wilson, who plainly lets her see that he knows the truth, and seems to enjoy the feeling of being able to submit her to his will, and have her beg: Thats better, ‘Wilson said. ‘Please is much better. Now Ill stop.’(Hemingway, 14) The meanings of Hemingway’s story are thus very complex, as he analyzes the instinctual relationships between men and women, and other instincts, such as that of killing and hunting or of possessing and dominating. Works Cited: Hemingway, Ernest. The Complete Short Stories. New York: Scribner Paperback Fiction, 1998

Wednesday, August 21, 2019

Does Internet Enhance or Reduce Social Interaction Essay Example for Free

Does Internet Enhance or Reduce Social Interaction Essay Papers like HomeNet publications have been following the effects, positive or negative of Internet on its users. The findings are interesting as it reports both positive and negative results. Initially the effect was negative on those who relied heavily on internet for communication. However that scenario has changed with time. Current studies no longer show the overall negative effects of the past. Using internet to communicate with families and friends as well as being involved in community activities has been on the rise. Negative effects are generally experienced by people with less support economically and introverts and positive effects experienced by people with good social resources and extraverts. Some people who have integrated internet into their ordinary lives have generally benefited, but they now experience new social problems. These problems are highlighted in this discussion in depth and a summary made in a table. Those internet users who find communication important, have good reason to expect that Internet has positive social impact on their lives. For such people communication, including contact with neighbors, friends, and family, and participation in social groups, improves their level of social support. To them interacting with internet gives them fulfilling personal relationships, a sense of meaning in life, and commitment to social norms with their communities. Their psychological and physical well-being (Diener et al. 1999; Cohen and Wills 1985; Mirowsky and Ross 1989;). They think through the use of internet for communication, they could have important positive social effects on individuals (McKenna and Bargh 2000), groups, organizations (Sproull and Kiesler 1991), and communities (Hampton and Wellman 2000), including society at large (Dertouzos 1997; Hilts). Just like the telephone did, they think broad social access could increase people’s social involvement, and facilitate formation of new relationships (Fischer 1992; Wellman 1996). People who are generally isolated could find new social identity and commitment (Katz and Aspden 1997). Isolated members of communities could participate in group organizations at a distance (Sproull and Kiesler 1991). Internet is also handy for political mobilization (Bonchek 1997). Whether Internet has positive or negative social impact depend upon the quality of the people online, their activities and what they give up to spend time online. Stronger social ties generally lead to better social outcomes than do weaker ties (Wellman and Wortley 1990). As we go through the discussion we find that the ease in communication that internet offers has encouraged people so much that they now spend more time alone, talking online with strangers and very little time with their communities. Increasingly people are connecting to each other through the internet, and looked at positively, one would say internet has increased the frequency of communication among its users. There are pertinent issues to look at today regarding our social interaction compared with the past: †¢ Has our social relation one-to-one improved or diminished? †¢ Has it provided more evidence of the difference between our virtual self and real self? †¢ Has our group interaction improved or diminished? Users of internet are socially withdrawn because they are most of the time lonely and hooked onto the net. Research has found that the more people are online, the more they become socially isolated ( James E. Katz). The study further shows that people who are constantly online the more they become isolated from social life and that there is a relationship between depression, stress and strength in social ties created by extensive use of the internet. This on the extreme can weaken the social ties that people normally have. Robert Kraut who is a researcher in the field and professor in the Department of Communication at Rutgers University in New Brunswick, N. J. is the leading author of the study. However the finding has been seriously challenged as inadequate and lacking in rigor. The critiques say there needed to have been a control group used for comparison purposes and that the sample size was too small. On the contrary, computer experts are quoted as saying internet has greatly increased their human interaction. They say that they can now meet more people than ever before. But sociology experts say this is more a manifestation of people in a state of denial than the truth. But the truth is that there are two divergent views about computers and its social effect on people. Hoffman and partner Tom Novak at Vanderbilt Universitys Project 2000 have for example have conducted a collaborate research with Georgia Institute of Technology in which they find many web users find the net browsing enriching and satisfying and that they are usually left in a happy state of mind far from being depressed. Philip Aspden, executive director of the Center for Research on the Information Society, surveyed 2,500 Internet users and found no evidence of social withdrawal. The study found that online participants are no less likely to join religious, leisure or any community organized activities than people who arent online. Virtual interaction is the norm in internet activities. People using portable computers can work in one office, one project without necessarily being physically in a place. They could be several kilometers away and do everything together that they could do in one environment, one office, and location. They can talk and hold meetings and discussions together. Internet has made the world look like a one local village. The issue is what is the social implication of this arrangement? Is it positive or negative socially? The answer is positive because the physical location can be anywhere most convenient for the individual. It can be your house / study room, supermarket; or inside your car. People work better when they operate from premises of their liking. Negative because supervision, control, co-ordination and monitoring becomes difficult. People find such arrangements new and odd though not necessarily bad socially. With time we shall be used to it and our sense of belonging will change. In this discussion we try to bring into focus the positive and negative social impact of internet. However we seem to agree that internet users have more social problems than usual. They are among other things withdrawn from normal social life and in virtual solitude as is commonly known. It is interesting to hear what some of these people say. Please allow me to quote some experiences from people who use internet. â€Å"Every time I go through the process it seems more and more like a religious ritual. When I reflect that I am connected to thousands or millions of people across the world, I forget that I am seated in a solitary confine of my computer room. I admit it is a strange feeling, one that I really like to the extent that I forget the social pleasure I normally find socializing with people outside there. Sometimes I also get frightened that I am beginning to like my computer mediated communication (CMC) better than talking with most real people with whom I come into daily contact face to face. Though I find it sad to say, I have never enjoyed serious discussions before where people say what is in their heart. Social opportunities and even academic opportunities for such discussions are dwindling. Our culture has become more and more trivial and superficial. † Through CMC people can find intellectual stimulation. It is easily available and comfortable. But the human touch is more natural and more satisfying. We are social animals and we need to meet and chart. Intellectualism has its time just as social life also has its time. The other negative aspect of internet is privatization which was introduced by Marshall McLuhan. This theory states that as entertainment and information becomes readily available to people, they are less likely to seek them outside their homes. As that happens, social interaction is becoming less and less frequent. We can select the people to talk to and use special words and mode of communication. Soon we shall be out of touch with the real world where we have different type of people needing different types of communication. My entertainment, amusement, and even communication have become private rather than public. Family people have very little time for each other because they spend all that time on the net. The young ones are the most affected. During the day, they are out in school and their parents are out for work. When they come home they cannot meet either, because everybody is busy with internet. When will they talk or learn from the parents one would ask? All that they imitate are programs from the internet, some very weird indeed. As parents we might overlook and despise the experience we got through social interaction with our peer groups and communities while we were young. It taught us to be at peace with our environment. In this environment there is richness found in diversity. The diversity found in behavior and culture of its people. We come to be more informed that the world is made of both order and disorder and become equipped to handle both occurrences. That is how we have been molded to be strong and resilient. The world of internet is denying our children that freedom and experience. Children never play together at home and very little in school. Computer mediated communication CMC is a new phenomenon in the computer world. There are other technologies more commonly used such as e-mail and interactive chat on the internet. These modes of communication have both bad and good sides. They have made communication, fast, easy and affordable. The physical location of the people we communicate to is no longer a barrier. We talk to people anytime anywhere by a mere touch of a button. When we play with our peers and join social clubs we meet people and friends and that is healthy for our body and mind. We are able to do some exercise which our body needs to avoid aging. We use our bodies more than our minds. To conclude my analysis on the effects of the internet talking about pornographic ideologies is no new phenomena as it is one of the high condemned vices of the internet as it is being used in all ways. Income generating activities, a source of employment to others but highly exploitative and seriously abusive in all ways, it ranges from child pornography to adult pornography.

Tuesday, August 20, 2019

Effectiveness of Auditing in Corporate Business

Effectiveness of Auditing in Corporate Business UK Auditing Introduction The UK auditing and accounting market is one of the largest in the world with over 432 accountants per hundred thousand of population (Saudagaran, 2003, p.10), many of whom are employed in auditing firms. This paper will concentrate upon one aspect of the accountants role in corporate business, namely that of auditors. The author’s intention is to discuss and evaluate various aspects of the auditing market and duties with a view to reaching a conclusion regarding the effectiveness and efficiency of their role in the commercial market. Audit Market Over the past few decades the United Kingdom audit market has seen a significant level of consolidation from a previous position of eight competitors. The industry nationally, now worth in excess of  £2.4 billion per annum, is presently dominated by four firms, which are Price Waterhouse Cooper, Ernst and Young, KMPG and Deloitte Touchà ©. Between them, these firms prepare the audits for over ninety percent of UK listed companies, including all but ten of the FTSE[1] corporations. Below this level, there is a secondary tier of between nine and fifteen auditing firms. The big four dominance of the auditing marketplace presents serious problems for other firms who wish to enter the market. Primarily there would be the difficulty of cost together with the return on their investment into such a move. For example the largest auditing firm outside of the â€Å"big four,† has a revenue level, which is less than half that of the smallest big four firm, Ernst and Young. Add to this the economical factors of entrance and risk involved with competing against the dominance of the big four and it is not difficult to understand the reluctance of other firms to challenge the present positions (Discussion Paper, 2006). In addition to the challenges new firms would face from present organisations, they would also be faced with having to address the current perceptions of the firms needing auditors. The situation is that most of the FTSE corporations perceive that, outside of the â€Å"big four,† other firms would not have the experience, resources or ability to manage their auditing requirements. In addition, concerns regarding quality would also be one of the major problems that would need to be addressed. From the viewpoint of the regulators and the clients, there are concerns with regard to the low numbers of auditing practices that exist at the top end of the markets. Not only is there fear that further consolidation will reduce choice even further, but many corporate audit committee chairman believe that the present structure itself allows for insufficient choice. This is particularly true considering the fact that auditing firms cannot offer any other services to their clients, such as consultancy. The other area of the contraction of the audit market that causes worry to corporate managers and shareholders is the high increase in audit fees that has been seen during recent years as increasing corporate governance demands are implemented. Despite the concerns regarding auditor choice, in the main confidence in financial statements in the UK remains at a very high level with investors. In a conducted survey in 2004 (Virdi, 2004) over 86% of fund managers, one of the main sources of corporate funding and investment were satisfied with the standard of financial statements, and over 87% had a fair to great deal of confidence in the auditing process. The Audit Inspection Unit (Public Report, 2006) also seemed to be relatively satisfied with the present quality levels of audits being carried out. In general, whilst there is a reasonable level of satisfaction with current audit levels, the concerns regarding choice of auditors and the inherent problems of further consolidation within the industry will need to be addressed. In particular, there is a need to avoid the â€Å"big† firms achieving a monopolistic status. Audit Regulations Before 1980 and the Companies Act 1985, corporate auditors were required to be members of the four recognised accounting institutes of the UK. At that time, the industry operated on a self-regulatory basis, monitoring its own members (Gray and Manson, 2004, ch.4). This position was not seen as satisfactory as the potential for conflict of interest existed. In an attempt to address the conflict problem the European Union (EU) issued new rules, embodied in its 8th directive, which required governments to closely monitor auditors. Subsequent to the 8th directive from the EU and the Companies Act 1985, auditors needed to obtain licences to practice from a Recognised Supervisory Body (RSB). In the early 1990’s the government also set up the Financial Reporting Council (FRC) in a move to improve auditing reporting standards. However, as the main accounting institute’s applications to become RSB’s were accepted, ultimate control and inspection of auditors still at that time remained in the hands of the professions. Therefore, although the RSB have the power to withdraw or suspend licences, ultimately the decision still rested with the institutes. Whilst in some areas this was considered an appropriate way to address industry regulation, many felt that it still did not address the issue of conflict of interest. Because of this continuing disquiet, in the late 1990’s an independent body known as the Accounting Foundation was set up to take over some of the RSB’s responsibilities, specifically those of auditing practices. It was the problems associated with the Enron disaster (Matt Krantz, 2001), which prompted the most significant change in the UK auditing regulatory hierarchy. Resulting from this situation, much of the monitoring and regulation of auditors was transferred to the FRC[2], which was generally well respected and considered to have the independence that satisfy financial institutions and corporate shareholder concerns. This included the Auditing Practices Board. The FRC is also responsible for ethical guidance and auditing standard guidelines. Several bodies have been set up by the FRC to oversee, monitor and investigate all areas of the auditing profession. These include the Professional Oversight Board and Audit Inspection Unit, which have taken over responsibility for monitoring the RSB’s from the DTI. These units oversee and investigate audit firm actions and decision made throughout the audit process. The Accountancy Investigation and Discipline Board are also under the responsibility of the FRC. Whilst this unit can investigate cases referred from the RSB’s and the accounting institutes, it also has the power to launch independent investigations where the need arises. Therefore, whilst the RSB’s still control large areas of the auditing structure, such as inspection and investigation, their actions are accountable to the FRC. Although responsibility for monitoring, standards and investigation routines have moved away from the institutes, there are still those who are uncomfortable with the level of government involvement in the auditing industry, and these call for more state control. There is some merit in this view, particularly in view of the dominance of the â€Å"big four† members on the institute committees. A recent KMPG report (Copnell 2006), confirms that shareholders are seeking much more transparency regarding issues such as qualification, suitability and compliance of the external auditors. Ethics and Auditing One of the issues that have received most attention with regard to auditing is that of ethics (Gray and Manson, 2004). The behaviour and veracity of auditors has come under scrutiny over the last two decades. The objectivity and freedom from influence of auditors has become a major issue of shareholder concern globally, as University of Aukland (Cheung and Hay 2004) research confirms, and the UK is not an exception. Confidentiality, promotion and new appointment procedures are other areas where auditors and expected to act in an ethical manner. Historically, the difficulty was that there were no guidelines, monitoring or investigation procedures relating to ethical issues. Before 1989, the institutes own guides on ethical matters were seen to be inadequate. Post 1989, the RSB system made ethical compliance a regulatory part of the institute’s monitoring processes. However, this did not alter the control or investigative procedures for ethics. Following government reviews in the early years of the new millennium, and the transfer of the APB and to the FRC, responsibility on major ethical issues, such as integrity, objectivity and independence became more independent, although other ethical issues remained the province of the institutes. In addition, major investigation and complaint cases, particularly those considered to be of â€Å"public interest,† became the responsibility of the newly created Investigation and Discipline Board. To further address the ethical issues, the ASB produced guidelines (2004). These included five major statements and one for small entities. The first of these statements outlines the compliance requirements and the identification of threats to the ethics of audits that may exist. It further outlines the safeguards that should be implemented by audit firms to avoid such threats, including the review of the audit by an independent partner in the firm and the compliance with corporate governance rules and regulations. The second ethical statement deals with the relationship between the auditors and their clients. Within this statement, the ASB covers such items as financial relationship between the parties as well as issues that might arise from personal relationships, for example family connections or the employment on audit by the auditing firms of an employee of the client being audited. Whilst this statement allows auditors to employ experts for opinion purposes during the audit, it does stress that such experts must be independent. Therefore, this precludes an auditing firm from using the consultancy arm of its own firm. Statement three deals with the length of association with an audit. Whilst it does not call for regular changes in the audit firm itself, this statement does make provision for the terms of service of audit team partners and members who are conducting the audit, such terms being stated not to exceed five or seven years depending upon the position of the team member. The fourth statement concentrates upon fees, litigation, gifts and hospitality. With regard to fees, the statement stresses that these should be time and skill based and not determined by any other factor. Similarly, it dictates that the level of fees should not affect the intention to allocate adequate resources to the audit work. The statement further states that audit firms should not accept appointment in any cases where their firm, whether it is the auditing department or not, is involved in litigation with the client. Finally, the acceptance of gifts and hospitality is declared unacceptable unless â€Å"its value i s insignificant.† The fifth and final ethical statement deals with the issue of the provision of non-audit services to an audit client. It addresses how these pose a threat to the audit and what measures are needed to safeguard the audit firm from the perception that such a threat my have on their independence as viewed by others. Following on from the Enron disaster, where it was considered that the auditors had lost independence and integrity, there was an international effort to restore public confidence in the auditing industry by introducing a range of regulations and rules. In the US, the Sarbanes-Oxley Act (2002)[3] was introduced, which aggressively restricted auditors from providing other services to clients and made rotation of key staff mandatory. In the UK, the Combined Code[4] was used for similar purposes, incorporating many of the aspects and demands of the Ethical Statements. In the UK, whilst the government has set up independent regulatory bodies such as the FRC to deal with a range of ethical issues, including setting standards, monitoring and investigation into compliance, there is still little statutory requirement. Although the institutes themselves may feel that the ethical structure is too extensive and stringent, there are those who hold the opposite view. However, it is apparent that ethics and integrity are of major importance when it comes to protecting the business stakeholders, including shareholders and creditors. Incidences such as Enron have clearly shown that to leave the monitoring of such areas solely within the control of the profession does not provide the degree of protection required by other stakeholders and that this can only be achieved by independent external bodies. Legal Actions against Auditors Litigation against UK auditors is a complex area. In essence, any proposed litigation will be dealt with under civil law, in particular the law of contract, where there is breach of a contract between the auditor and the client, or tort law, where there is a claim for negligence made by a third party, such as banks and shareholders (Gray and Manson, 2004). The outcome of most disputes of this nature is normally based upon previous case law. The most prevalent cases against auditors tend to occur following client insolvencies, after takeovers and mergers and in incidences of fraud. From the plaintiff’s (claimants) aspect and for their case to succeed, they have to prove that it was reasonable to expect that the auditor owed them a duty of care and that, as a result of sub-standard work or negligence on the part of the auditor, they have suffered a loss. In terms of auditors, perhaps the most defining case in terms of the above issues is that of Caparo case[5]. In this case, the auditors had given an unqualified certificate to a corporation, which the plaintiff relied upon when making a takeover. It was subsequently revealed that the profits had been overstated. Thus, the plaintiff sued for breach of contract and negligence in tort. In settling the case is was adjudged that in the matter of contract the auditor’s responsibility, as defined in the Companies Act, was to the company as a separate entity, not individual shareholders. With regard to the question of negligence it was held that the condition of â€Å"proximity,† or relationship between the auditor and Caparo, a core issue when deciding whether negligence has occurred, was not sufficient. It was stated that the auditor could not have reasonably expected the plaintiff to have relied upon their statements for actions they took, and therefore could not be held to be negligent. This approach and definition has been held in most subsequent cases. However, in 2002, a case between Royal Bank of Scotland and Bannerman Johnson Maclay appeared to change the position in Scottish Law (Glyn Barber 2002), although this does not apply to the English courts. Here the auditors were found guilty of negligence to a third party. To address the potential for claims, one of the conditions imposed by the RSB was that auditors must have professional indemnity insurance. Whilst most insurance companies sought to settle potential claims out of court, it did lead to continual premium increases. This, joined with the fact that the structure of auditing firms meant individual partners faced the prospect of losing all personal assets, led to increasing concern in the industry. To address these, and mitigate the fear they might lead to further industry consolidation, the Companies Act 1989 allowed audit firms to become limited liability companies. Auditor protection was further enhanced in the Companies Act 2006[6], by allowing them to reach agreement with shareholders to cap their contractual liability. From the foregoing it is obvious that not only is it extremely difficult to succeed in a liability case against an auditing firm, but that the industry generally has been very effectual in creating greater levels of protection for their firms and individual employees in recent decades, although as a recent article (Lawsuits threaten US audit firms, 2006), shows, the threat has not been totally eliminated. However, other stakeholders are not satisfied with this position but it seems that, unless direct fraud or illegal acts can be proven, there is little chance of challenging audit firms providing their audits have been performed within the confines of the regulations and rules that have been imposed upon them by their institutes and the independent monitoring bodies, such as those within the Financial Reporting Council. Conclusion Over the past three decades or so, it can be seen that there have been substantial changes made within the auditing industry. Whilst there has been improvement, both regulatory and statutory, in the conduct and standards of audit work, there are still areas that need to be further examined. Firstly, although the consensus is that standards are satisfactory, concerns over independence and transparency of reporting remain. Secondly, the concentration of major corporate audits into the â€Å"big four† firms does raise issues. These include the fear of consolidation, lack of competitive fees and difficulties in changing audit firms, as well as the problem of choosing firms for non-audit financial, accountancy and consulting work. Lastly, the issue of litigation and the audit firm’s ability to create protection against such action has caused some distrust. A possible solution to some of these issues couple is to ensure that any further mergers are referred to the monopolies commission and, from an independence viewpoint, to look at the feasibility of de-merging the auditing arms of the firms from their other services. References ASB Ethical Guidance (2004). Retrieved 5 January 2007 from http://www.frc.org.uk/apb/publications/ethical.cfm Barber, Glyn (2002). Can you still bank on an Audit. Accountancy Age, UK. Cheung, Jeff and Hay, David. (2004) Auditor Independence: The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland. Copnell, Timothy (Director) (2006). Shareholders’ Questions 2006. Audit Committee Institute KPMG LLP. UK. Discussion Paper (2006). Choice in the UK Audit Market. Financial Reporting Council. Retrieved 6 January 2007 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Krantz, Matt (2001). Accounting rule for energy companies eyed. USA Today. 3 December 2001. Lawsuit threaten US audit firms (2006). Accountancy Age. 18 September 2006. Public Report (2006). 2005/6 Audit Quality Inspections. Audit Inspection Unit. Retrieved 6 January 2006 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK Virdi, Alpha A (2004). Investor Confidence Survey 2004. The Institute of Chartered Accountants in England and Wales. Retrieved 7 January 2006 from http://www.icaew.co.uk/index.cfm?route=116714 1 Footnotes [1] Financial Times Stock Exchange [2] Financial Reporting Council [3] Available from http://www.sec.gov/about/laws/soa2002.pdf [4] Available from http://www.frc.org.uk/documents/pagemanager/frc/Web Optimised Combined Code 3rd proof.pdf [5] Caparo Industries plc v Dickman [1990] 2 AC 605, 618 [6] See Companies Act 2006, section 535

The Tao-te Ching by Lao-Tzu and The Prince by Machiavelli Essay

â€Å"The Tao-te Ching† by Lao-Tzu and â€Å"The Prince† by Machiavelli Throughout history, it can be argued that at the core of the majority of successful societies has stood an effective allocation of leadership. Accordingly, in their respective works â€Å"The Tao-te Ching† and â€Å"The Prince†, Lao-Tzu and Machiavelli have sought to reach a more complete understanding of this relationship. The theme of political leaders and their intricate relationship with society indeed manifests itself within both texts, however, both Lao-Tzu and Machiavelli approach this issue from almost entirely opposite positions. Lao-Tzu appears to focus the majority of his attention on letting problems or situations take their course and allowing good to prevail. On the contrary, Machiavelli advocates the necessity for a successful leader, or prince, to take control of his endeavors, and the skills or qualities necessary to maintain power, at any cost. Since these thinkers both make an inquiry to what is essentially the same dilemma of effective leadership, it becomes almost a natural progression to juxtapose the two in an effort to better understand what qualities a prosperous leader must possess. In this sense, when we utilize the rhetorical strategy of compare/contrast as a vehicle to transport us to a more enlightened interpretation of Lao-Tzu and Machiavelli’s conclusions, it becomes apparent that Machiavelli’s effort is much more successful as his practicality serves its purpose much more effectively.   Ã‚  Ã‚  Ã‚  Ã‚  Although they share some similarities in ideology, these parallels are greatly overshadowed by the concepts in which Lao-Tzu and Machiavelli diverge. Their primary distinction lies within their view of human nature and it’s role in governing. Lao-Tzu maintains that if we promote a system of governing to the least possible extent, then human nature should manifest a favorable temperance and dictate the direction of society. In fact, Lao-Tzu asserts numerous attempts to illustrate his point that if leaders, â€Å"Stop Trying to control† ( § 57, 35), then there is no desire ( § 37, 24), he dwells in reality ( § 38, 29), and â€Å"the world will govern itself.† ( § 57, 35) Although this is an extremely optimistic and beneficial ideal, the main problem with Lao-Tzu’s entire philosophy is exactly that, it can only be viewed as a philosophy. Because it appears under the section entitled â€Å"Government,† I... ...d this consequently deducts from the validity of his advice. As he begins to conclude, Machiavelli states that the prince: â€Å"should think about avoiding those things which make him hated and despised.† (Mach 48) Although these lack any withstanding moral values, they are effective in the sense that they better serve their purpose. Machiavelli was seeking to display a way to hold political power by any means possible not a utopian state. This may mean malicious acts, imprisonment, and torture, or it may mean the utilization of power to achieve a common good. Machiavelli doesn’t elaborate on this. He concentrates on a realistic approach towards government, as he remains concerned with the establishment and protection of power. Works Cited Boltz, William G. Lao tzu Tao te ching. In Early Chinese Texts: A Bibliographical Guide, edited by Michael Loewe. Berkeley: University of California, 1993. Kaltenmark, Max. Lao Tzu and Taoism. Translated by Roger Greaves. Stanford: Stanford University Press. 1969. Machiavelli, Niccolo. The Prince. Trans. Hill Thompson. Norwalk: The Easton Press, 2002. The Prince, and Other Political Writings, tr. Stephen J. Milner, London, 1995

Monday, August 19, 2019

A Separate Peace - Thematic Analysis :: essays research papers

An analysis of John Knowles A Separate Peace brings up the theme of man's inhumanity to his fellow man. What makes this novel unique is that in protesting war, Knowles never overtly referred to the blood and gore of war; he showed the consequences of war, some paralleling the nature of war and some simply laying out how World War II affected noncombatants thousand miles away. There have been many books written about war, what happens, why it happens, and why wars should stop. Knowles explains through the life of Finny why war never will cease, with only one death in the entire book; a quiet one at that. When Gene is responsible for Finny's fall off the tree, the reader is in some confusion as to what really happened. All the book reads at this juncture is "Holding firmly to the trunk, I took a step near him, and then my knees bounced and I jounced the limb. Finny, his balance gone, swung his head to look at me for an instant with extreme interest, and then he tumbled sideways, broke through the little branches below and hit the bank with a sickening, unnatural thud." The reader does not know whether it was accidental or intentional. It is not until later that Finny realizes that Gene is responsible for his crippling, and what a natural thing it was to do. Gene bounced the branch just to see if he could make the invincible Finny fall; at least, this is why Gene claims he did it. This is true, but at some level, Gene was scared of Finny, of his confidence, his abilities, and his potential for breaking records. Consider Gene's paranoia over Finny's attempts to make him advent urous. Gene interprets these genuine acts of friendship as attempts to prevent him from reaching the top of the academic ladder. This paranoia parallels war in that after it is declared, no one is safe. Countries, leaders, people suspicious of all who are perceived as a threat, causing them to lash out at anyone even peripherally involved. Adequately proven in A Separate Peace, there are also historical examples: the Nazi death camps, the American Japanese-American relocation camps, and the McCarthyism of the fifties. Apparently, in America, the Constitution rules until war is declared, then paranoia and vindictiveness take charge. When Gene had the opportunity to get back at Finny, he did, which is so human it is disheartening.

Sunday, August 18, 2019

The Effect of the Church in the World Essay -- Religion, Christians

There is significant debate about the effect of the church in the world. Did it really disrupt the existing social order? For many years Hans Conzelmann’s thesis that Christians are â€Å"docile subjects and trouble arises only when Jews rouse the populace with false accusations against the church† dominated scholarship. Later, Richard Cassidy (Political Issues in Luke-Acts) challenges this perspective by viewing Jesus as a â€Å"nonviolent social dissident who was †¦ a potential danger to the Roman empire† by paralleling Jesus’ effect on Rome with Gandhi’s effect on the British empire. Though Luke (in Acts) tends to depict Rome as â€Å"fair and respectful in their treatment of Christians, and the apostles are certainly not seeking to foment rebellion against the empire,† Hays also notes that the apostles and the Christian community do sometimes upset the cultural conventions which creates tension with the â€Å"established social order.† In fact â€Å"Luke’s vision for the transformative power of the church †¦ turns the world upside down not through armed revolution but through the formation of the church as a counterculture, an alternative witness-bearing community.† Schnackenburg believes that the church saw themselves as the â€Å"true ‘Israel of God’† and as â€Å"legitimate heirs of the old people of the covenant.† They preserved the Jewish way of life, while confessing Jesus as Messiah, held to the teaching of the apostles, kept the Eucharist and communal meals, and held worship services in private homes with common prayer. Though externally identifiable with Judaism, it was â€Å"a separate community in faith and worship† whose life was affected by these practices.† Though there were controversies within the community, these are presented as being reso... ...dom.† Hays sees Luke as portraying the early community fulfilling two ideals: the Greek conception of friendship, and the Hebrew (Deuteronomic) ideal of covenant community. Aristotle argued that true friendship was an â€Å"extension of regard for self† citing proverbs such as â€Å"Friends have one soul between them† and â€Å"Friends’ goods are common property.† Additionally (as mentioned above), Deuteronomy 15 outlines the blessings for God’s people who remain faithful to the covenant (Deut. 15:4-5, 7-8). Ultimately, Luke Johnson develops an idea that â€Å"possessions function as symbols of response to God† and so the Jerusalem community’s response â€Å"are sure signs of the presence of God’s Spirit in their midst† and that they shared goods demonstrated â€Å"God’s effectual grace.† Once again, the movement of the Spirit is credited for the dynamic life and growth of the community.

Saturday, August 17, 2019

Explain why it is important for marketers to understand the concept of branding Essay

Introduction. It is imperative for marketers to understand the concept of branding as it is the process which will identify and differentiate a company’s product or service from the competition (Jobber, 2010). In our developed economy the competition and the offer is so intense that it is fundamental to build a close relationship with both consumers and customers. That is what a brand does. Jobber (2010) defines a brand as â€Å"a distinctive product offering created by the use of a name, symbol, design, packaging, or some combination of these intended to differentiate it from the competitors†. Brands affect consumer’s perceptions and preferences, a brand is a quality certification and it creates trust and loyalty. Trough this essay we will explore why brand is important for marketers but also why it is important for consumers, we will then take in consideration the components of a strong brand and how to assess it. Finally we will have a look at the brand stretching strategy and its benefits and disadvantages . This essay will draw upon example from the soda market. Content. The American Marketing Association (AMA) defines a brand as †name, team, sign, symbol or design, or a combination of them intended to identify the goods and services of one seller or group of seller and to differentiate them from the other sellers†. Firstly, brands are now recognised as a key asset for a company and having a strong brand will ultimately add value to it by giving a platform on which to build a reputation. For example, the stock market value of the Coca-Cola company was around $136 billion in the beginning of 2008 and by the end of the year, in spite of the global financial crisis, it remained close to 140 billion while the net asset value of the business was only $11,8 billion (Brands and Branding). A brand in addition, will help the company to attract more investors because the high value means the company is successful and reliable. Secondly, marketers should also try to understand consumer behaviour and therefore how a strong brand will affect consumer perceptions and preferences and ultimately the customer’s purchasing decision. To highlight this concept. The following consumer testing example is referenced: Two matched samples of consumers were asked to taste Diet Coke, the market leader in diet soda drinks, and Diet pepsi. The first group tasted the drinks blindfolded and were asked to state a preference. The procedure was repeated for the second group, except that the test was with the recognisable brand. (Jobber,2010). The findings from the test made for interesting results: Of the 100 or so test subjects who were blindfolded, 51 of them preferred the Diet Pepsi and 44 the Diet Coke ( 5 person did not find any difference) but for the group where the brand were identifiable, only 23 test subjects preferred the Diet Pepsi and 65 Diet Cola. This findings clearly demonstrated the level of influence a strong brand name could have on customer perception of a product and therefore the final purchasing decision. In order to succeed, marketers need to understand the concept of branding to face the competition (Marketing Theory). New entrants in a market such as the cola soda market would have to compete with the most famous red can in the world and the founder of the Cola drink, Coca-Cola. Besides, this is what happened to Virgin Coke who failed to break Coca-Cola’s domination (Jobber,2010),for the reason that Coca-Cola inspires trust and let the customer shop with confidence because he knows that a can of Coke will satisfy his desires. In addition, it will embraced the competition by making the distribution easier for the brand and more difficult for the entrants. Marketers have to recognise that a strong brand will directly and beneficially affect company profit, hence a heavy investment is often made into the branding process. A strong brand will achieve, distribution more readily and will realise economies of scale, decreasing the costs of production and distribution (Jobber,2010). In addition, a brand will generate customer loyalty to a product with customers returning to a brand they trust (Brands and Branding) and customers who trust a brand will be less price sensitive because of a faith that a particular brand offers an expected level of quality and results, in short a premium brand can charge at a premium price . Finally a strong brand not only lends to customer loyalty but it also lends as a platform for brand extension (Jobber,2010). A brand extension is a brand strategy that consist of using the established brand name to launch a new product (Journal of Marketing). Strong brands enjoyed having impact on customers perceptions and an extended product will benefit from it. For example, the Diet Coke, Coke Zero, Cherry coke have all stemmed from the strong Coca-Cola umbrella brand and all have successfully been launched in the soda drink marke as a result. Consequently branding is important for marketers because it will make easier for a company to introduce a new product on the back of an established one therefore securing and growing company profit in terms of strong sales forged through customer familiarity and trust. Thus, for the reason stated so far we have come to understand why it is imperative for marketers to understand the concept of branding but what are the components of a strong brand? How can we assess a brand? The Brand equity and brand positioning must be taken in consideration as well. It is important to know that branding is not only about attracting new customers, thanks to a recognisable logo or a great advertising campaign but it is also about being known as the ‘only and legitimate choice’. In the energy drink market for example, with a plethora of product on offer such as Monster, Relentless, Rockstars ,etc. Red Bull is seen as the only one that ‘give wings’, the starp-line is globaly recognised and Red Bull has been seen for years as the only vodka mixer for european teenagers (marketingmagazine. co. uk). Hence branding is important for a company because an established brand and the products that fall within it, will have enjoy a sustainable market extended product life cycle. The Coca-Cola soft drink has been sold since 1895 for example. (thecoca-colacompany. com) Brands needs customers but customers needs brands as well. In developed economies consumers, have a massive range of choice. Therefore, a good brand should in reality represents a cutting edge in design or technology, a high standard of quality which will be what consumers loyalty influenced by (Brands and Branding). The brand, with its recognisable name or packaging, is making a promise that consumer’s expectations will be satisfied (Brand and Branding) so it allows the consumer to shop with confidence and it acts as a guide through a intense variety of choice. Another facet to this, is consumer identity – consumers look to certain brands as a way of projecting a certain image to others in society and brands play an important role in this. Using brands in this way, consumers carve out an identity for themselves which differentiates them in some way to others around them. This behaviour is strongly recognised for example by the luxury goods market. This industry serves to satisfy a consumer desire to project a certain sense of taste, wealth or fashion savy. For example, people who want to identify themselves to a certain economical class may choose to purchase a car from a premium brand like Mercedes, Audi, BMW, etc. ) or perhaps consumers who wish to portray a certain environmental awareness may choose to purchase an hybrid car. Branding positioning is about creating a unique and distinctive niche in the market place (Jobber, 2010). For an existing brand, the brand position will be defined by the brands strengths and weaknesses from a customer perspective vis a vis the competition (Holmereport. com) but for a brand building it will be the process by which you will enter in peoples mind (brandstrategyinsider. com). In order to succeed in positioning, brands needs to show clarity, consistency, competitiveness and credibility. Rita Clifton argues in Brands and Branding (2009) that â€Å" in an over communicated world, lack of clarity will substantially reduce effectiveness and efficiency†. During the last decade Red bull suffered from a lack of clarity. ‘Red Bull give you wings’ certainly but is it good for me? Why? When should I drink it? (marketingmagazine. co. uk). Nevertheless, even if the beverage must have faced some serious criticises about the ingredients contained that have been followed sometimes by the radiation of the can in some countries ( France finally capitulated in 2008, Lexpansion. com) , Red Bull has successfully engendered credibility through different strategies such as stretching. The three times victory of Red Bull Racing in F1 and the more recent Red bull Stratos stunt has built a consequent reputation and credibility. We can assess the position of a brand trough six elements: the brand domain, the brand heritage, the brand values, the brand assets, the brand personality and the brand reflection (Jobber,2010). The examination of those six elements will ultimately help increase the brand performance. By examining the brand domain you will know if the brand is efficient in the market in which it competes . For example, Red bull has three strong position. The Energy drink for extreme sports people, the energy drink and the drink as a spirit mixer (marketingmagazine. co. uk). Then the Brand heritage and the following four element are about creating clear advantages for the target consumers (Jobber,2010). So brand heritage is about the historical background of a brand. a brand which has been aroun for a while shows sustainability, reliability and a guarantee quality. This can be used in advertisement (Jobber,2010) or on the packaging. On the other hand, brand values is what represent and characterise your brand. â€Å"Red bull give you wings†. It gives you wings because you will be awake all night and you won’t feel tired at all, giving you confidence to achieve what you have never done before. In analysing your brand asset you will notice what differentiate you from the competition. This can be a logo, a design, a symbol, an image, a philosophy or an event†¦ (Jobber,2010). At the moment someone speak about a can of Red Bull you will automatically think about two bulls on a silver and blue can or you will think about your previous party or at a man skydiving from the space. Red bull exceeded the competition by consolidating its image of a confident dynamic and innovative brand. An other element of the framework is the brand personality. If the brand Red bull was a person who would it be? Surely a dynamic and adventurous indivudual who wants to discover the world. Finally, the brand reflection is †how the brand relates to self identity† (jobber, 2010). As we have seen earlier some people would purchase a Toyota Prius to identify themselves as ecologically aware. By assessing your brand with those six elements, the brand manager will have an overlook of the situation and it will give him clues to face some issues or to repositioned the brand. The brand equity is the value of the brand from customers perceptions of it. There are two kind of brand equity: The customer-based brand equity and the proprietary-based brand equity. The first kind is entirely about the customers perception of the brand; and the brand awareness and the brand image are two effectors of it. Jobber ( 2010) assumes that awareness is a pre-condition of evaluating a brand. By raising this awareness customers will go shopping in favour of a brand, they won’t go shopping to get a denim pants but to purchase a Levi’s pants for example. Brand awareness is also useful for low-involvement purchasing situations – purchases becoming habitual after a first satisfied experience with no research of information about the product because a relationship is already established. By increasing brand image through the marketing mix (Jobber,2010) you will consolidate your customer-based brand equity. The most common way to do this is by advertisement. A great advert from a brand will stay in customer’s mind by touching him emotionally or by delivering a clear message. Ultimately an association is created between the brand and the customers that will affect the purchasing. Lets remember the test with Diet Pepsi and Diet Cola. We could say that Diet Cola (Coca Cola) profit of a better brand equity than Diet Pepsi (Pepsi) because when the brand was known a preference was made toward a particular brand. On the other hand, proprietary-based brand equity is more about the attributes of a company to deliver value to the brand (Jobber,2010). It can be by its aptitude to distribute the brand, for exemple Mc Donalds which is the fourth most powerful brand in the world (wallstcheatsheet. com) sell ‘official’ drinks from the Coca-Cola brand product line ( Fanta, Sprite, Minute Maid, Diet Coke, Coke). It can also be by the patents of a company. For example new technology (Dyson), new pharmaceutical products all have a strong proprietary based equity resulting from an original patent. Tom Blacket in Brand and Branding wrote: â€Å"Brands with strong equity embed themselves deeply in the hearts and mind of consumers†. Consequently, a strong customer-based brand equity or a strong proprietary-based brand equity will increase the brand equity so it will help the brand to keep its position in the market and new entrants will struggle to defeat it. Moreover, the value of the brand will attracting more investors,consumers and solicitations. To conclude this essay we could have a look at a brand strategy such as brand stretching. A brand stretching occurs when a brand is used on a unrelated market (Jobber,2010). In terms of brand stretching, the Red Bull company is probably one of the best in this strategy. From the energy drinks to Formule 1 with the acquisition of Jaguar racing in 2005 recalled Red Bull Racing, passing by the football world with the purchase of the New York MetroStars in 2006 (renamed New York Red Bull) and the SV Austria Salzburg in 2005 (FC Red Bull Salzburg) or with the creation of Red Bull Records in 2007. We will focused on the most recent and very successful stretching of the brand: Red Bull Stratos. If you have an internet connection and if you are living in our contemporary world you must have heard or seen it ( 8 million live views on Youtube). In rare interview that Mateschitz, founder of Red Bull, has accorded he stated : â€Å"We don’t bring the product to the people, we bring people to the product. We make it available and those who love our style come to us†(thedrum. co. uk). With Stratos, Red Bull has demonstrated the brand’s famous link with extreme sport and innovation but it has more importantly created â€Å"the† buzz of the last decade and revolutionized the purpose of a brand and the relation between it and the customers. Red Bull Stratos has become an †I was there moment†(campaignlive. com). With all those stretching strategies Red Bull could have lost in credibility, make itself a bad publicity or got cannibalized but its all the contrary that occurred. Its reputation has been consolidated and it has promoted its cans very well. It has also improved the trust toward the brand. Summary. A closed trusted relationship will be created only if there is quality. This relationship will consolidate customers perceptions about the brand increasing loyalty and then the revenues. It is imperative to position your brand efficiently in order to successfully reach your target market . Therefore you will need to deliver a clear and consistent message, be competitive and have credibility. You can assess the strength or weakness of your brand by analysing its domain, its heritage, its values, its assets, its personality and its reflection. In improving it you will raise some brand equity that can be customer-based or proprietary based. By increasing your brand equity you will stay in people’s mind for long time and be able to face efficiently the competition. Conclusion. The success of branding resides in the importance that you have for consumers and in the process of creating and managing a brand. Having a strong brand will help you to face the competition, to introduce new product and to make profit. A brand also help the customers to choice between a wide range of offers and to identify themselves. In order to success you must conquer consumers mind to gain their loyalty by promising that their desires will be satisfied. Branding is all about trust. Last but not least, companies need to understand that a brand should be taken such as an investment and not a cost. Red Bull spend 30 to 40% of its revenue in marketing (marketing magazine).

Friday, August 16, 2019

Diabetic Ketoacidosis

DIABETIC KETOACIDOSIS INTRODUCTION Diabetic ketoacidosis (DKA) is a very serious complication of diabetes mellitus, a metabolic disorder that is characterized by hyperglycemia, metabolic acidosis, and increased body ketone concentrations. The most common causes of DKA are infection and poor compliance with medication regimens. Other causes include undiagnosed diabetes, alcohol abuse, and a multitude of medical conditions such as cerebrovascular accident (CVA), complicated pregnancy, myocardial infarction, pancreatitis, and stress. Diabetic ketoacidosis is a complicated pathology.Early recognition of DKA, a good understanding of the pathological processes of DKA, and aggressive treatment are the keys to successful treatment. With good care, DKA can be managed and the patient will survive. OBJECTIVES When the student has finished studying this module, he/she will be able to: 1. Identify the correct definition of DKA. 2. Identify a basic function of insulin. 3. Identify the insulin dera ngements of types I and II diabetes. 4. Identify the basic cause of DKA. 5. Identify two specific causes of DKA. 6. Identify the two pathogenic mechanisms that produce the signs/symptoms of DKA. . Identify metabolic consequences of increased hormone concentrations in DKA. 8. Identify the criteria used to diagnose DKA. 9. Identify common signs and symptoms of DKA. 10. Identify laboratory abnormalities seen in DKA. 11. Identify complications of DKA. 12. Identify the three most important therapies for treating DKA. 13. Identify the correct roles of sodium bicarbonate and phosphate in treating DKA. 14. Identify an important rule for using potassium replacement in DKA. 15. Identify an important rule for switching from IV to subcutaneous insulin.EPIDEMIOLOGY Most cases of DKA are seen in patients with type I diabetes, but approximately 10%-30% of all cases of DKA occur in patients with type II diabetes. 1 The incidence of DKA appears to be rising, and this may not be related to the well p ublicized increase in the incidence of diabetes that has become a serious public health problem. 2 Diabetic ketoacidosis accounts for 50% of all diabetes-related admissions in young people with the disease, and DKA is the most common cause of diabetes-related death in children and adolescents with type I diabetes. Diabetic ketoacidosis is much more common in children than in adults, it is more common in women than in men, and it is more common in Caucasians. 4 The exact incidence of death from DKA is not known, but it has been estimated to be between 1%-10%. 5 Survival depends on the severity of the case, the age of the patient, the presence/absence of certain medical conditions, and how quickly DKA is recognized and how effectively it is treated. If the condition is promptly diagnosed and properly treated, the mortality rate can be 250 mg/dL) metabolic acidosis (blood pH ? . 30) and an elevated level of serum ketones (> 5 mEq/L) and/or ketones in the urine. 11 Patients will also ha ve an anion gap (Na+ – Cl- + HCO3-), an elevated blood urea nitrogen (BUN), hyponatremia, hyperkalemia, and the serum amylase may be elevated. The total body phosphate level may be low but the serum level may be normal or elevated. At this time, there is no universally agreed upon consensus for the diagnostic criteria of DKA, and some sources feel that an anion gap > 10-12 mEq/L and serum bicarbonate (HCO3) ? 8 mEq/L should be part of the criteria. Learning Break: Some authors feel that most important test for diagnosing DKA is total blood ketone concentration. 12,13 The acidosis and hyperglycemia of DKA and the electrolyte changes that are so commonly seen in DKA are closely related. The shift in metabolism and the high concentration of acidic ketones seen in cases of DKA produces a metabolic acidosis. Acidosis and insulin deficiency causes potassium to shift from the intracellular space to the extracellular space and serum hyperkalemia is common.However, the osmotic diuresi s that is characteristic of DKA causes potassium to be excreted in the urine; although the serum potassium level may be high, the patient may be profoundly depleted. Sodium and phosphate are also excreted by the osmotic diuresis, and hyponatremia is common. However, the serum phosphate level is often falsely normal or falsely elevated because phosphate, like potassium, is excreted in the urine but acidosis induces phosphate to move from the intracellular space to the extracellular space.The serum level might be normal, but the actual total body load is low. Learning Break: The serum glucose can be very elevated in severe cases of DKA. However, serum glucose can be close to normal, and approximately 10% of patients with DKA will be euglycemic with a serum glucose ? 250 mg/dL. 14 COMPLICATIONS OF DIABETIC KETOACIDOSIS Patients who have diabetic ketoacidosis that is promptly recognized and promptly and correctly treated should survive. The complications of DKA are complications of trea tment and cerebral edema.Treatment complications are hypoglycemia, hyperkalemia, and occasionally pulmonary edema. These can be avoided by using low-dose insulin therapy, monitoring blood glucose very closely, and by carefully managing fluid replacement. Cerebral edema is a very serious complication of DKA. It occurs in approximately 1% of all children with DKA, but the mortality rate and the rate of neurological sequelae for these children have both been reported to be 21%, and the mortality rate and rate of sequelae can be as high as 24% and 26% respectively15,16 Adults with DKA rarely develop cerebral edema. 7 Signs and symptoms include mental status changes, bradycardia, seizures, abnormal response to pain, and decorticate and decerebrate posturing. TREATMENT FOR DIABETIC KETOACIDOSIS The most important treatments for DKA are fluid replacement, insulin therapy, and correcting electrolyte balances. Obtain baseline serum electrolytes, BUN, creatinine, serum glucose, an arterial or venous blood gas (either one is appropriate), a complete blood count, an ECG, and a CXR. Consider other laboratory studies if DKA is thought to be caused by an underlying disease. Fluid replacement: Fluid replacement will replace the fluid deficit, help decrease the blood glucose level, and maintain renal function. If the patient is severely hypovolemic, give 1 liter of 0. 9% sodium chloride over 30 minutes. If the patient is mildly dehydrated, check the serum sodium. If it is normal or high, give 0. 45% sodium chloride IV at a rate of 250-500 mL/h. If the serum sodium is low, give 0. 9% sodium chloride IV at a rate of 15-20 mL/kg per hour. Once the blood glucose is approximately 200 mg/dL, a solution of % dextrose with 0. 45% sodium chloride can be used. 18Learning Break: In the first hour of treating a patient with DKA, fluid replacement is more important than insulin therapy and should take precedent. 19,20 †¢ Insulin therapy: Insulin is a critical part – perhaps the critical part – of the treatment of DKA. It can be given as an IV infusion or frequent subcutaneous injections: they are equally effective. Most clinicians prefer the IV route as the onset of action is quicker and the half-life is shorter with the IV route than the onset of action of and half-life of insulin given subcutaneously: because of that, therapy can be closely monitored.The American Diabetes Association recommends giving an initial IV bolus of regular insulin, 0. 1 U/kg. (Note: If the serum potassium is < 3. 3 mEq/L insulin should not be given). Following the bolus dose, start a continuous IV infusion of regular insulin at a rate of 0. 1 U/kg/h. An alternative is to omit the bolus dose and start a continuous IV infusion of regular insulin at a rate of 0. 14 U/kg/h. If the serum glucose does not decrease by 10% within an hour of starting the insulin, give 0. 14 U/kg as a bolus dose, then continue the IV infusion.Once the serum glucose is < 200 mg/dL, reduce the insul in dose to 0. 02-0. 05 U/kg/h or give subcutaneous doses of rapid-acting insulin, 0. 1 U/kg every two hours. The goal at this point is to keep the serum glucose between 150-200 mg/dL. 21 0. 1 U/kg IV bolus v 0. 1 U/kg/hr * v When serum glucose < 200 mg/dL, decrease infusion to 0. 02-0. 05 U/kg/h v Keep serum glucose between 150-200 mg/dL until DKA resolves * If serum glucose doesn’t v by at least 10% in the 1st hour of insulin therapy, give an IV bolus of 0. 14 U/kg and adjust the infusion. Correcting electrolyte imbalances: If the serum potassium is < 3. 3 mEq/L, do not start insulin therapy and give 20-30 mEq of potassium per hour until the serum level is >3. 3 mEq/L. Fluid replacement and insulin therapy lower blood sugar and correct acidosis and they also move potassium into the cells. If the serum potassium is < 3. 3 mEq/L, serious arrhythmias could result. Once the hypokalemia has been corrected, insulin therapy can be started, and 20-30 mEq of potassium can be added to each liter of IV solution in order to maintain a serum potassium level between 4. -5. 0 mEq/L. Learning Break: Serum glucose and serum potassium should be checked every hour until the patient is stable. Two other considerations for treatment are administering sodium bicarbonate to help correct the acidosis and replacing phosphate losses. Using sodium bicarbonate is controversial. Severe acidosis can decrease myocardial contractility, can cause and prolong coma, shifts the oxyhemoglobin dissociation curve to the right, etc. , so correcting an acidosis would seem important. However, there are risks involved (e. g. making body hypokalemia worse, cerebral edema), there are many clinical studies that indicate sodium bicarbonate therapy is not effective for patients with DKA, and for many patients the acidosis will correct with fluids and insulin and because they have adequate stores of bicarbonate. 22 The use of sodium bicarbonate should not be standard care for DKA. However, the Americ an Diabetes Association does recommend that if a patient has a severe acidosis with a pH < 6. 9, the patent should receive 100 mEq of NaHCO3 in 400 mL IV fluid along with 20 mEq of potassium chloride; this should be infused at 200 mL/h.Repeat this every two hours until the pH is ? 7. 0. 23 Low phosphate levels will usually correct as the hyperglycemia and acidosis are corrected, and phosphate replacement is not standard care for DKA. However, if the phosphate is very low – < 1. 0 mg/dL – or the patient has anemia, cardiac disease, or hypoxia, 20-30 mEq of phosphate can be given. 24,25 SWITCHING TO SUBCUTANEOUS INSULIN Diabetic ketoacidosis is considered to be resolved when the blood glucose is < 200 mg/dL and at least two of these laboratory values are present: a venous pH > 7. 3, an anion gap < 12 mEq/L, and a serum bicarbonate level > 15. mEq/L. 26 If these laboratory values are present and the patient can eat, it is safe to start subcutaneous insulin. Intravenous in sulin should be continued for one to two hours after the first dose of subcutaneous insulin has been given. If this is not done, hyperglycemia and ketosis may recur. NURSING CARE, PREVENTION AND EDUCATION When providing care for a patient in the acute phase of DKA, the nurse should focus on hydration status/fluid replacement, monitoring of acid-base status, serum glucose, and serum electrolytes, close observation of the patient’s neurological status, and vital signs.Once a case of DKA has resolved it is important to know why it happened. Infections, medical conditions, and drugs are common causes of DKA. However, one of the most important causes of DKA is patient non-compliance with diabetic treatment regimens: patients do not take their medication or do not take them properly, they fail to follow their prescribed diet and lifestyle plans, and they do not or cannot understand the basics of self-care and prevention as they relate to diabetes.If non-compliance was the cause of a particular case of DKA, it is very important to determine why the non-compliance occurred, and there many possible reasons. Some of the more common ones are: †¢ Poor access to medical care: The patient may not have access to health care information, may not have easy access to a physician, clinic, etc. , may not have or not know how to use community or public access health care resources. The patient may not have money for medications. Lack of information: The patient may have a poor understanding of diabetes, and the patient may not understand the treatment regimens that have been prescribed. Lack of information can be damaging in many ways. If the patient doesn’t understand the disease of diabetes, he/she might be less willing to comply with lifestyle and diet restrictions and less willing to take medications. The patient would not recognize possible warning signals of DKA. †¢ Emotional issues: For many people, diabetes requires lifestyle changes that they may n ot be willing to emotionally accept.Learning Break: Although it may be said that non-compliance happens when the patient fails to provide good self-care, the word fail typically has a negative connotation. Also, when many people hear the term non-compliance, they think of a person willfully failing to do what he/she knows is best. However, there are many cases of non-compliance that happen because the patient has not been properly educated, or doesn’t have or doesn’t know how to get the resources he/she needs.So when it has been determined that non-compliance was the cause of a particular case of DKA, interview the patient and find out a) the emotional impact of diabetes on the patient’s life, b) how much he/she knows about the disease and the treatments, and c) what financial, medical, personal, and social resources the patient has available for self-treatment. Some of these issues must be addressed by social workers, psychologists, or the patient’s phys ician. However, nurses have a primary role in supporting and educating patients who have had an incident of DKA related to on-compliance. The nurse will often be the first person to find out that the patient did not seek medical attention for an infection because of financial concerns, or due to inability to each a physician, or because of a lack of understanding of the implications of infection in diabetes. The nurse must then discuss making the appropriate referrals and then set up a teaching plan. Some of the nursing diagnoses that might apply in theses situations would be imbalanced nutrition, noncompliance, knowledge deficient, and risk for injury. SUMMARY Diabetic ketoacidosis is a metabolic disorder characterized by hyperglycemia, metabolic acidosis, and elevated body ketone concentrations. †¢ The basic cause of DKA is insulin deficiency, absolute or relative. The insulin deficiency most often occurs because of infection or non-compliance with diabetic treatment regimens . †¢ Excess hormone concentration and a metabolic shift are the pathogenic mechanisms that cause the signs and symptoms of DKA. †¢ The hormone concentrations cause hyperglycemia, and the metabolic shift causes acidosis and elevated body ketones. The basic diagnostic criteria for DKA are a blood glucose > 250 mg/dL, a serum pH < 7. 3, and elevated serum and/or urine ketone concentrations. †¢ Other important criteria are an anion gap > 10-12 mEq/L and serum bicarbonate (HCO3) ? 18 mEq/L. †¢ Hyperkalemia and hyponatremia are common in DKA. Hypophosphatemia can be seen. However, the total body load of potassium and phosphate is often low. †¢ Common signs and symptoms include dehydration, mental status changes, polydipsia, polyuria, vomiting, weakness, and weight loss. †¢ Complications of DKA include complications caused by treatment and cerebral edema. Treatment for DKA should focus on fluid replacement, insulin therapy, and correcting electrolyte abnormali ties. Sodium bicarbonate is not standard care. †¢ If DKA if promptly recognized and properly an aggressively treated, patients should survive. REFERENCES 1. Wilson JF. In the clinic: Diabetic ketoacidosis. Annals of Internal Medicine. 2010; 152:ITC-1-ITC-16. 2. Kitabchi AE, Umpierrez GE, Miles JM, Fisher JN. Hyperglycemic crises in adult patients with diabetes. Diabetes Care. 2009;32:1335-1343. 3. Wolfsdorf J, Glaser N, Sperling MA.Diabetic ketoacidosis in infants, children, and adolescents: a consensus statement from the American Diabetes Association. Diabetes Care. 2006;29:1150-1159. 4. Hamdy O. Diabetic ketoacidosis. eMedicine. September 9, 2009. Available at: http://emedicine. medscape. com/article/118361. Accessed December 24, 2010. 5. Hamdy O. Diabetic ketoacidosis. eMedicine. September 9, 2009. Available at: http://emedicine. medscape. com/article/118361. 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