.

Thursday, February 28, 2019

An Analysis of ‘a Young Man’s Thought’s Before June 16th’ †Fhazel Johennesse Essay

The historical stomachground to the meter is June sixteenth 1976. This date attach the Soweto Upri babble out which was initiated in Soweto by black high condition students. The students were protesting against be taught in Afrikaans in their local anaesthetic schools. The demonstration was meant to be inactive and was secretly planned to avoid discovery by the law. On the good morning of June the 16th, thousands of youths gathe blushful with the plan to marching music to Orlando Stadium to h of age(predicate) a telephone to air their grievances. However, their int give the axeed route was blocked by riot police, and what had started as a peaceful march turned telephone circuity as police utilize live ammunition on the protesters.Evidence shows that globey protesters were chatoyant in the back as they were running away. Readers put forward Illustrated History of southwesterly Africa, (1988 440) and Wikipedia (http//en. wikipedia. org/wiki/Soweto_upri blabber) The ex cursion that the speaker is exhalation to go on in lines 1 2 suggests a struggle and an ultimate goal to be reached. The journey has been planned as the speaker refers to tomorrow in line 1. He then talks about the road that winds. This suggests valety twists and turns in the journey, which in turn suggests that the journey will non be an easy or straight-forward one.The row top of the pitcher suggest the nullify of the journey or the ultimate goal. The final goal or destination will wholly be reached by means of an uphill struggle. The pronounce nonwithstanding is utilisationd in line 3 I take with me only the perfumedly memories of my youth. The speaker is ready for his journey and takes with him just what is important his memories. His memories be his only link to the purity of his youth, and he knows that the following mean solar twenty-four hour period, his life is going to change forever he will lose his childlike innocence and catch to face an altered wo rld.The wrangling my heart aches for my mother could carry various meanings. The first of these could be that the materialization human being wishes that he did not have to face the day fore but could go back to the familiarity and security being a child. He is assuming adult responsibilities of having to annoy about his mother, and does not feel ready for this. The second possibility is that the puppylike mans mother is dead and he misses her. This argument could be supported by the previous line I take with me only the sweet memories of my youth in that his childhood was a happy cartridge clip in his life.The final image that could be conveyed by these words is that he knows that thither is heartache ahead for his mother in that he does not know what is going to happen at the residual of the day, but he does not have a positive feeling about it,. The words my heart aches could convey that he regrets the heartache that is ahead for his mother. This could be supported by th e words sing my sad song sing for me for my sunset is drenched in red . In many cultures, a cleaning woman downturns or averts her eye in the presence of a offspring man who could be her suitor as a sign of respect.The old man with a tough brow could symbolise a estimable life (old) and many get winds and challenges (broken brow). Therefore, these individuals and their countenances could symbolise that the juvenile man is, not unrealistically, asking for a normal life with a future (woman) and a fully lived life (old man). An alternative interpretation could be that the young womans downtrodden eyes symbolises sorrow or shame whilst the old mans broken brow symbolises being broken down or downtrodden.In this case, the dickens individuals could symbolise that the youth wishes that someone understood what he was about to go through and could give him some comfort. The sunset and the colour red symbolises the end of the young mans life. Sunset is at the end of the day and could also symbolise the end of life. Red is the colour of blood. The young man feels that the end of the day sunset will coincide with the violent end (drenched in red) of his life, as emphasised by the words my sunset.It is also symbolic that the symbolism of the sunset and the colour red occurs in the last line of the poem as it brings the young mans life to a close. As outlined in Readers Digest Illustrated History of South Africa, (1988 440) and in the Wikipedia article (http//en. wikipedia. org/wiki/Soweto_uprising), June the 16th 1976 was the particle accelerator for semipolitical change in South Africa to begin. On this date, thousands of black high school students gathered in Soweto with the intention to march to Orlando Stadium to hold a rally to protest against being taught in Afrikaans in their local schools.The march had been secretly planned to avoid discovery by the police. The day ended in bloodshed and an official death toll of 23 when the police opened fire on the y ouths. Many protesters were shot in the back as they were running away. The poem is written against this background. The strong antecedent of the poem is the mental preparations the young man is making for the day ahead tomorrow I travel on a road. He is unsure of what is going to happen but suspects that it will not end well. He is reflecting on what is going to happen and expecting the worst.There is no punctuation mark or capitalization employ in the poem. The only deviation from this is the use of the capital I that is utilize when the poet is referring to himself. This adds to the emphasis of the young man as the focal point of the poem. The tone of the poem is poignant and sombre which is reiterated by the use of words like memories, aches, sad, and drenched. The imagery that is used overall reminds one of a funeral procession, not unlike Christs crucifixion, as portrayed in the words road that winds to the top of the hill.This also brings to mind a feeling of impending sa crifice. This image is kick upstairs reinforced by the words in line 12 o sing my sad song sing for me, as this could refer to a funeral hymn. The poet has mentally and physically prepared for the journey ahead as he states in line 3 I take with me only the sweet memories of my youth. He does, however, have some regrets. He regrets the intrusion the day is going to have on his mother and he wishes he could be with her, as indicated by the words my heart aches for my mother (line 5).Historically, the march was planned in secret and the students did not tell their parents Wikipedia (http//en. wikipedia. org/wiki/Soweto_uprising), so the young man would not even be able to share his plans with his mother. He also regrets that he will not get to experience a normal life. The words I ask only for a sad song in line 8 symbolise this regret. In line 10, the old mans age and broken brow represent an experienced life well lived. In line 9, the woman represents the partner that the young ma n will never have. (In many cultures, a woman will avert her eyes in the presence of her suitor).In the young mans case, he expects that he will have neither the words I ask only indicate an most pleading expectation that will not be met. In lines 6 & 7, the poets heart aches for Friday nights with friends around a table with a giving belch of beer. He regrets the time with his friends that he will not to share. The poem concludes with the young man asking that he be mourned as line 12 states o sing my sad song sing for me. This is his request that he be mourned, and for a song to be strain at his funeral. He foresees his death when he says for my sunset is drenched in red.The sunset represents the end of his life this is emphasised by the word my referring to his life whilst the imagery of drenched in red refers to the amount of blood that will be spilt by the time sunset is reached the following day. June the 16th was a tragic day in South African history, and this poem refl ects the sadness of the needless loss of life on that day. It was indeed the catalyst for political change in South Africa. It should always be remembered and used to remind ourselves of where we came from, in order to ensure we never go there again.

Prescription Drug Abuse Essay

ethical drug medicine drug scream has had a crocked hold on Ameri sight society for decades and it does non appear to be diminishing. While approximately drugs wealthy person decreased in popularity over the gigantic time differentwises hold in replace magnitude. For instance, in that respect has been a surge in the popularity of Ecstasy and other Club drugs and an increase in marijuana theatrical role over the chivalric few years. While society has taken steps in the skilful direction by supporting treatment programs for addicts and drug jest at stripe programs much more than must be d angiotensin converting enzyme to lower the actual trend of substance profane in our culture. For now, we will be contestation upon the ab do of prescription euphony drugs.What Are Prescription medicines?Prescription drugs argon medical specialtys regulate by the U.S. government. These medications ar helpful in treating a variety of health sort outs and be only available when prescribed by a physician or other healthc be professional. The government restricts these medications beca aim they may be nocent if they are not taken properly or if they are unite with other medications (Firshein, 2005).Doctors and other healthcare professionals are juicy uply trained and experience at selecting the best medication to use for a certain condition. The face of medication and the dosage prescribed is carefully determined. Its very principal(prenominal) that the cooks directions are followed hardly to help treat the condition for which it was prescribed and to reap sure the medication doesnt cause friendless effects (Kalb, 2001).Two recent events of deaths occurred due drug do by. Tabloid mastermind Anna Nicole Smiths son Daniel died of a drug overbattery-acid, an inquest jury in the Bahamas ruled on March 31st 2008 (Reuters). Australian actor heath Ledgers death was an accident ca employ by the abuse of prescription medications, the New York Cit y medical examiners office refund tongue to on February 6th 2008 (Reuters).Taking prescription drugs in a panache that hasnt been recommended by a doctor cigaret be more dangerous than mass think. In fact, its drug abuse. Moreover, its upright as illegal as taking pass drugs. But nigh throng experiment with prescription drugs because they think they will help them fall in more fun, lose weight, fit in, and even study more effectively.Prescription drugs can be easier to raise than street drugs Family members or friends could have a prescription. But prescription drugs are also roughlytimes sold on the street indirect request other illegal drugs. A 2006 National pot on do drugs drop and swell upness showed that among all youths aged 12 to 17, 6% had tried prescription drugs for recreational use.Most forbearings take medicine responsibly, but approximately 9 one thousand thousand Americans used prescription drugs for non-medical purposes in 1999, according to the Nati onal Institute on medicate hatred (NIDA). Non-medical purposes take on misusing prescription drugs for recreation and for psychic effectsto get high, to have fun, to get a lift, or to calm good deal.Experts stress that prescription drug abuse isnt about bad drugs or even bad muckle. It involves a complex web of factors, including the power of addiction, misperceptions about drug abuse, and the difficulty both(prenominal) patients and doctors have discussing the topic.Why? Some people think that prescription drugs are safer and less addictive than street drugs. After all, these are drugs that moms, dads, and even tiddler brothers and sisters use. But prescription drugs are only safe for the individuals who very have prescriptions for them. Thats because a doctor has examined these people and prescribed the right dose of medication for a specific medical condition. The doctor has also told them exactly how they should take the medicine, including things to avoid magic spell t aking the drug such as drinking alcohol, smoking, or taking other medications. They also are awake of potentially dangerous side effects and can admonisher patients well for these.Other people try prescription drugs because they think theyre not doing anything illegal because these drugs are prescribed by doctors. But taking drugs without a prescription or sharing a prescription drug with friends is actually breaking the law. Some people mistakenly think that prescription drugs are more powerful because you need a prescription for them. But its possible to abuse or start out habituated to over-the-counter (OTC) medications, too. For example, dextromethorphan (DXM) is plant in more or less OTC cough medicines. When someone takes the number of teaspoons or tablets that are recommended, everything is fine. But high doses can cause problems with the senses (especially vision and hearing) and can jumper cable to confusion, stomach twinge, numbness, and even hallucinations.A L ook In The bygoneAccording to the 1999 National Household comply on do drugs execration, in 1998, an estimated 1.6 cardinal Americans used prescription bother relievers non-medically for the first time. This represents a probatory increase since the 1980s, when there were generally fewer than 500,000 first-time users per year.From 1990 to 1998, the number of new users of pain relievers change magnitude by 181 share the number of individuals who initiated tranquilizer use increased by 132 pct the number of new sedative users increased by 90 percent and the number of people initiating comment use increased by 165 percent. In total, in 1999, an estimated 4 million people al or so 2 percent of the population aged 12 and one-time(a) were using certain prescription drugs non-medically pain relievers (2.6 million users), sedatives and tranquilizers (1.3 million users), and stimulants (0.9 million users) (oas.samhsa.gov).More RecentlyData from the 2003 National study on dose Us e and Health (NSDUH) indicate that 4.0 percent of youth ages 12 to 17 account non-medical use of prescription medications in the past month. Rates of abuse were highest among the 18-25 age group (6.0 percent). Among the youngest group surveyed, ages 12-13, a high percentage report using psychotherapeutics (1.8 percent) than marijuana (1.0 percent)The National Institute on dose Abuse Monitoring the Future survey of eighth, 10th, and twelfth graders found that the non-medical use of opioids, tranquilizers, sedatives/barbiturates, and amphetamines was unchanged between 2003 and 2004. Specifically, the survey found that 5.0 percent of 12th graders account using OxyContin without a prescription in the past year, and 9.3 percent describe using Vicodin, making Vicodin one of the most commonly abused licit drugs in this population.Past year, non-medical use of tranquilizers (e.g., Valium, Xanax) in 2004 was 2.5 percent for 8th graders, 5.1 percent for 10th graders, and 7.3 percent for 12th graders. Also within the past year, 6.5 percent of 12th graders used sedatives/ barbiturates (e.g., Amytal, Nembutal) non-medically, and 10.0 percent used amphetamines (e.g., methylphenidate, Benzedrine) (oas.samhsa.gov).Which Drugs Are Abused?The most commonly used prescription drugs fall into three classes OpioidsExamples oxycodone (OxyContin), hydrocodone (Vicodin), and meperidine (Demerol) checkup uses Opioids are used to treat pain or relieve coughs or diarrhea.How they work Opioids attach to opioid receptors in the central nervous system (the wizardry and the spinal cord), preventing the hit from receiving pain messages. Central Nervous System (CNS) DepressantsExamples pentobarbital sodium (Nembutal), diazepam (Valium), and alprazolam (Xanax) aesculapian uses CNS depressants are used to treat anxiety, tension, panic attacks, and sleep disorders.How they work CNS depressants black down brain activity by increasing the activity of a neurotransmitter called GABA. The d issolving agent is a drowsy or calming effect. StimulantsExamplesmethylphenidate (Ritalin) and amphetamine/dextroamphetamine (Adderall)Medical uses Stimulants can be used to treat narcolepsy andADHD.How they work Stimulants increase brain activity, resulting in greater alertness, attention, and energy (Vranken, 2007).What Are the Dangers of Abusing musics?Whether theyre using street drugs or medications, drug abusers often have trouble at school, at home, with friends, or with the law. The likelihood that someone will commit a crime, be a victim of a crime,or have an accident is higher when that person is abusing drugs no matter whetherthose drugs aremedications or street drugs. give care all drug abuse, using prescription drugs for the wrong authors has serious risks for a persons health. This risk is higher when prescription drugs like opioids are taken with other substances like alcohol, antihistamines, and CNS depressants.CNS depressants have risks, too. shortly stopping or r educing them too quickly can lead to seizures. Taking CNS depressants with other medications, such as prescription painkillers, some over-the-counter cold and allergy medications, or alcohol can slow a persons heartbeat and breathing and even kill.Abusing stimulants (like some ADHD drugs) may cause heart failure or seizures. These risks are increased when stimulants are mixed with other medicines even OTC ones like certain cold medicines. Taking too much of a stimulant can lead a person to develop a hazardously high remains temperature or an irregular heartbeat.Taking several high doses over a short period of time may make a drug abuser aggressive or paranoid. Although stimulant abuse might not lead to physical dependence and withdrawal, the feelings these drugs give people can cause them to use the drugs more and more often so they become a habit thats hard to break.The dangers of prescription drug abuse can be made even worse if people take drugs in a manner they arent suppos ed to. Ritalin may seem harmless because its prescribed even for short(p) kids with ADHD. But when a person snorts or injects Ritalin, it can be serious. And because there can bemany variations of the same medication, the dose of medication and how unyielding it stays in the organic structure can vary. The person who doesnt have a prescription might not really know which one he or she has.Probably the most common result of prescription drug abuse is addiction. People who abuse medications can become addicted just as easily as if they were taking street drugs. The reason many drugs have to be prescribed by a doctor is because some of them are quite addictive. Thats one of the reasonsmost doctors wont usually renew a prescription unless they see the patient they want to examine the patient to make sure he or she isnt getting addicted. (Vranken, 2007)Extent of Use Data from the National Drug parole Centers 2006 National Drug Threat Survey (NDTS) reveal that 78.8% of state and loca l law enforcement agencies reported either high or moderate availability of illegally diverted pharmaceuticals (National Drug Intelligence Center, 2006).According to the 2006 National Survey on Drug Use and Health (NSDUH), approximately 49.8 million Americans aged 12 or older reported non-medical use of any psychotherapeutic at some point in their livings, representing 20.3% of the population aged 12 or older.Nearly 7 million Americans aged 12 or older reported current (past month) use of psychotherapeutic drugs for non-medical purposes, representing 2.8% of the population. In this report, psychotherapeutics include any prescription-type pain reliever, tranquilizer, stimulant, or sedative but do not include over-the-counter drugs ( effect Abuse and Mental Health Services Administration, 2007)pct of U.S. Household Population 12 and Older Reporting Past Month Non-Medical Use of Psychotherapeutics, 2006, by long time12-17 18-25 26 or older 12 or older Non-medical use of psychother.3. 3%6.4%2.2%2.8%Pain relievers2.74.91.52.1OxyContin0.10.40.10.1Tranquilizers0.52.00.50.7Stimulants0.61.30.30.5Sedatives0.20.20.20.2Additional data from the 2006 NSDUH show that 2.2 million people, aged 12 or older, initiated nonmedical use of prescription pain relievers within the past year. for each one year, the Monitoring the Future (MTF) study asks drug use and related questions of 8th, 10th, and 12th graders nationwide. MTF provides usage estimates for alcohol, tobacco, illegal drugs, and substances that are only legally available by prescription. The study includes data for the non-medical use of amphetamines, stimulants including Ritalin, and sedatives (barbiturates) including methaqualone, tranquilizers, the narcotic pain relievers Vicodin and OxyContin, as well as GHB, Ketamine, and Rohypnol, which is not legal for prescription in the United assures. Survey respondents were asked to exclude from their responses any use of prescription drugs that occurred under medical super vising (National Institute on Drug Abuse and University of Michigan, 2007).MTF data for 2007 show that lifetime prevalence rates for amphetamine use without a doctors orders were 6.5% for 8th graders, 11.1% for 10th graders, and 11.4% for 12th graders.Percent of Students Reporting Lifetime Non-Medical Use of Psychotherapeutics, 2007, by alumnusDrug 8th Grade 10th Grade 12th Grade Amphetamines6.5%11.1%11.4%Sedativesn/an/a9.3methaqualonen/an/a1.0Tranquilizers3.97.49.5Approximately 9.6% of 12th graders surveyed in 2007 reported annual (past year) use of Vicodin without a doctors orders.Percent of Students Reporting Annual Non-Medical Use of Prescriptions, 2007, by GradeDrug 8th Grade 10th Grade 12th Grade OxyContin1.8%3.9%5.2%Vicodin2.77.29.6Amphetamines4.28.07.5Ritalin2.12.83.8Sedativesn/an/a6.2Methaqualonen/an/a0.5Tranquilizers2.45.36.2According to data from the dressing table of Justice Statistics, approximately 21.3% of State prisoners and 16.9% of Federal prisoners surveyed in 2 004 indicated that they abused depressants at some point in their lives. For this report, depressants were defined to include barbiturates, tranquilizers and Quaalude (Bureau of Justice Statistics, 2006)Tips for Taking Prescription MedicationWhat if a doctor prescribed a medication for you and youre upset about becoming addicted? If youre taking the medicine the way your doctor told you to, you can relax Doctors know how much medication to prescribe so that its just enough for you. In the correct amount, the drug will relieve your symptoms without making you addicted.If a doctor prescribes a pain medication, stimulant, or CNS depressant, follow the directions exactly. Here are some other ways to protect yourselfKeep all doctors appointments. Your doctor will want you to visit often so he or she can monitor how well the medication is working for you and adjust the dose or change the medication as needed. Some medications must be stopped or changed after a while so that the person do esnt become addicted.Make a note of the effects the drug has on your body and emotions, especially in the first few days as your body gets used to it. Tell your doctor about these.Keep any study your pharmacist gives you about any drugs or activities you should steer clear of while taking your prescription. Reread it often to remind yourself of what you should avoid. If the information is too long or complicated, ask a parent or your pharmacist to give you the highlights.Dont increase or decrease the dose of your medication without checking with your doctors office first no matter how youre feeling.Finally, never use someone elses prescription, and dont give up a friend to use yours. Not only are you lay your friend at risk, but you could suffer, too Pharmacists wont refill a prescription if a medication has been used up in advance it should be. And if youre found giving medication to someone else, its considered a crime and you could find yourself in court (Vranken, 2007). In conclusion, abusing prescription drugs can affect your relationship with your family. It can create problems at school and with your forthcoming education. You may end up losing some longtime friendships or be forced to give up some of your favorite activities. Moreover, you could get into some serious problems with the law. Listed above are so many reasons not to abuse what can be of good use. As Albus Dumbledore said in check one of Harry Potter, use it well.BibliographyDavid Friedman. Drugs, Violence and Economics. Retrieved on may 2 2008, from http//www.daviddfriedman.com/Academic/drugs_and_violence/Drugs_and_violence.htmlKalb, Claudia. (2001). Playing With Painkillers. Newsweek. 45-47Firshein, Moyers. (2005). Our Current Policy PBS Home. PBS.Substance Abuse and Mental Health Services Administration. (2007). Results from the 2006 National Survey on Drug Use and Health National Findings (Office of Applied Studies, NSDUH Series H-32, DHHS emergence No. SMA 07-4293). Rockville , MD. Retrieved on may 2 2008, from http//www.oas.samhsa.gov/nsduh/2k6nsduh/2k6Results.cfmMichele Van Vranken, MD, November 2007. Retrieved on May 2 2008 from The Nemours Foundation. http//www.kidshealth.org/PageManager.jsp?dn=KidsHealth&lic=1&article_set=39861&cat_id=20140&Prescription Drug Use and Abuse by Michelle Meadows. Retrieved on May 2, 2008 from http//www.fda.gov/fdac/features/2001/501_drug.html. U.S. Food and Drug AdministrationNational Drug Intelligence Center, National Drug Threat Assessment 2007, October 2006Substance Abuse and Mental Health Services Administration, Results from the 2006 NationalSurvey on Drug Use and Health National Findings, 2007National Institute on Drug Abuse and University of Michigan, 2007 Monitoring the Future Drug Data Tables, December 2007Bureau of Justice Statistics, Drug Use and Dependence, State and Federal Prisoners, 2004, 2004, October 2006

Wednesday, February 27, 2019

Code of Ethics Comparison Essay

Differences and similarities were described in the Code of Ethics of the American discuss tie beam and the American Association of Christian Counselors. The two codes argon comparable in many ways. The American Association of Christian Counselors focus on on the Christian aspect and the American Counseling Association is establish on world views. It is important to empathize that counselors should not impose their individualised set on customers, however religion mainly consist of thoughts that individuals align and habituate. All counselors should remain subtle when providing services clients and allow them to make the finale if they choose to adopt a certain value or sacred belief to help them cope with life.The general similarities of the ethic codes American Counseling Association and American Association of Christian Counselors consists of providing help to clients who atomic number 18 in a crisis situation. agree to the text, The ACA & AACC codes both encourage cl ient growth and learning which fosters wellnessy relationships. They both seek to avoid stultification and personal values when assisting clients. They both inform clients of informed consent and protect clients to earn their go for so that they can create an ongoing partnership, by maintaining confidentiality.They both take note it important to maintain trust in awareness of sensitivity regarding ethnic diversity. Both ACA & AACC respect the rights of privacy of their clients (Corey, G, Corey M & Callanan, 2011, pg. 94). I feel it is inherent for all counselors to understand a clients cultural scene, spectral belief and values to effectively provide appropriate care when making decisions. This information depart allow counselors to make better informed decisions and pee a stronger partnership. correspond to the text, both ACA & AACC maintain records to ensure clients are provided with the shell service which allows the counselor to maintain a continuity record for risin g sessions (Corey, G, Corey M & Callanan, 2011, pg. 173). The differences in the two ethics codes consist of the following According to the American Association of Christian Counselors (AACC) mission is to bring honor to the Nazarene Christ and his church, promote excellence in Christian counseling, and bring sensation to Christian counselors.A more detailed and behavior-specific ethical code is call for for Christian counselors simply because of incompetent services among Christian counselors, unprotected sound status, and the vitality and growing maturity of Christian counseling. This code shows four streams of figure out which include the bible standards of Christian counseling and the established mental wellness disciplines Christian and mental health professions current and developing standards derived from mental health and ministry-related law.According to the text, Christian counselors should maintain the highest standards of competence with integrity. Christian counsel ors are viewed truthful, educated, and experienced. Christian counselors do not disrespect separate professional counselors, mental health professionals (Clinton & Ohlschlager, 2012, pg. 264). Comparing and contrast duties to client and to the Profession According to the American Association of Christian Counselors, Christian counselors lead protect clients and do no harm which is the first rule of professional-ministerial ethical conduct.Christian counselors will express a loving care to any client, service-inquiring person, or anyone encountered in the course of practice or ministry, without regard to race, ethnicity, gender sexual behavior or orientation, socio-economic status, education, denomination, belief system, values or political affiliation. Christian counselors acknowledge that client conflicts are unavoidable. Christian counselors take proper action against the harmful behavior of former(a) counselors and pastors. Clients will be protected against harm and danger wher ever it is found.Christian counselors refuse to condone or advocate for abortion and the abortion-related activities of clients. All counselors will consider and inform clients of alternative means to abortion and as faraway as it is possible, will continue to serve clients and work compassionately with them by means of the abortion crisis. According to the American Association of Christian Counselors, Compared to other professionals, Christian counselors refuse to condone or advocate for the pursuit of or participating involvement in homosexual, transgendered, and cross-dressing behavior, and in the adoption gay & lesbian & transgendered lifestyles by clients.Christian counselors will not advocate for or support clients who want to die collectible to medical reasons, or support the use of drugs to be utilized to end a life. The death of a long-suffering whitethorn occur however, initiating action to end a terminally ill patients pain is unethical. According to the American As sociation of Christian Counselors, Christian counselors do not provide counseling to close family or friends due to the conflict of interest.They presume that dual relations with other family members, acquaintances, and fraternal, club, association, or root members are potentially troublesome and best avoided. Often magazines, family and friends whitethorn overreach offended when offering professional assistance. Christian counselors along with other counselors will secure client consent for all counseling and related services. This may include video/audio taping of client sessions, the use of supervisory and consultative help, the application of special procedures and evaluations, and the communication of client data.According to the text, Christian counselors may refer clients who are beyond their ability or area of practice or when consultation is inappropriate, unavailable, or unsuccessful. Referrals should be coordinated after the client is provided with informed choices of referrals (Clinton & Ohlschlager, 2012, pg. 264). According to the American Association of Christian Counselors, Christian counselors are encouraged, beyond their fee schedule, to make a portion of their time and services available without cost or at greatly trim fee to those who are unable to pay.On the other hand, counselors may not provide services to clients without some form of payment. Often times, Christian counselors enrapture what they do and may avoid financial practices that could result in greed. Christian counselors feel negative toward high fees and prolonged treatment for monetary gains. According to the text, Christian counselors do not withhold services to anyone of a distinct faith, religion, denomination, or value system.It is essential for Christian counselors as ell as other counselors to understand the clients belief system and cultural background in order to provide the best care possible (Clinton & Ohlschlager, 2012, pg. 273). Christian counselors should n ot impose their personal values however support the clients values in a professional manner. It is important to understand that Christian counselors do not abandon clients. Services should never curtly end without sufficient notice and proper notification for termination or referral.

Descartes’ Discourse on the Method Essay

N angiotensin-converting enzyme of the proposed philosophical theories is exact, non even a combination of two or more theories (Sayre, 2011). However, Descartes has uncomparable way of metaphysical argument concerning foundation of perfection. Descartes Discourse on the method (Part IV) ends surprisingly with a claim of divinitys existence, which can be deduced from the interrelationship between mind, soul and our existence. Descartes began the fourth section by discussing intimately himself. The reading up to the point where he gives credit to a self-governing be, paragon, could only suggest that Descartes was discussing about his philosophical thought about his being as a man.However, the discourse twist came when he inferred, something and then having all(prenominal) perfection of which I could have any idea, that isto explain myself in one wordby God (Bennett, 2007, p. 16). After this inference, the discourse changed to one that discussed the existence of God. It was at this point that it became clear that the expiry would be more of Gods existence rather than a last of Descartes as a man being. The change of discourse from exploration of self to a demonstration of Gods existence through personal evaluation was indeed an ingenious thought.Most of the times we try to prove existence of God or lack thereof by evaluating what are outside us. However, Descartes do a self-evaluation on intrinsic values of himself as a human being. By deconstructing his strengths and limitations, he was able to realize a fair conclusion about the existence of a supreme being, which we refer to as God. Therefore, the ending was variant but offered a concise conclusion on Gods existence despite starting on a different discourse.ReferencesBennett, J. (2007). Discourse on the Method of Rightly Conducting ones intellect and Seeking Truth in the Sciences. Retrieved from http//www.earlymoderntexts.com/pdf/descdisc.pdf Sayre, H. (2011). The Humanities Culture, Continu ity, and Change New York Pearson College Div.

Tuesday, February 26, 2019

Discussing the character of Charles Darke Essay

Charles Darke is a character of huge splendor in the brisk because he embodies so many of the novels antecedents and is key to Stephens recovery later his loss of Kate and future journey. Events involving Charles Darke are not solely significant to the plot but alike teach the reader a lot ab let on the move aroundment of fateation and the confusion and issues adjoin puerility.The readers entrance to Darke shows him as a successful man in his publishing firmly who has managed to acquire respect and power (New York and Frankfurt were on the cast) until now as the introduction continues the reader begins to see that under the scratch he has a more childish side to him as he relishes receiving attention making expansive remarks to a young writer was nonpareil of the more desirable perquisites to his profession. Even before his breakdown his vernal nature is evident for example choosing his political career is described as a parlour game.Darke is one of the characters th at McEwan uses to present the major theme of childhood and adulthood, there is a constant conflict present at bottom Darke of being a child and of being an adult. His successful political career shows that he must have debating skill and great intellect thus far at the same while his juvenile personality also breaks through with(predicate). Having acted as a parental mannikin after the loss of Kate it is tragic that he should regress so rapidly away from earth.It is not notwithstanding Darkes contrasting personality which warns the reader of what may occur later, he is seemingly unsettled as shown by his rapid career moves and house move from Eaton Square to the countryside. Thelma also describes to Stephen how he preoccupied his mother and had a insentient upbringing with his father suggesting that Darke did not experience childhood at all. Charles Darke also jumped straight into being a successful and married businessman and so missing out on beta lessons that many adu lts learn through their mistakes.Just before the reader is introduced to Darke there is even a impalpable echo of what will happen later as Stephen describes a envision a grim- casingd crow with a stethoscope round its neck taking the thump of a pale young boy who appeared to have fallen out of a tree. Darke shows the reader a disquieting reaction to era because instead of moving forwards he moves backwards, the reader sees personal and sometimes eerie moments involving Darke, these help McEwan to show the reader what a precious posit childhood is and how time cannot be manipulated.Darke also embodies the theme of politics. Not only does he move the political plot forward by acquire Stephen onto the committee but he is also the reason that Stephen meets the Prime Minister. The novel was written during the Thatcherite era of the 80s and this is clearly reflected in the nicety of the book and McEwans opposition to this veracious-wing rule. Stephen Lewis is cynical about the b uttoned-up views that Darke has decided to take on and the short, abrupt syntax that McEwan uses emphasizes his suspicions of the government in power. It is a cruel irony that, like the Beggar Girl, Charles eventual oddment is a result of his political career and the harsh culture surrounding him.Different opinions can be taken on what Darkes limited role is within the novel. He clearly is important for McEwan to carve in the political aspect of the novel and McEwans own political views as yet his regression back into childhood carries a much more modify message. The title of the book The Child in time at first base may seem to describe simply Stephens loss of Kate however one can go much duncicaler and find that perhaps what McEwan is exhausting to show the reader is Stephen and Darkes search for their own child in time.While Stephen searches constantly for the physical Kate he also feels for her in time through memories and visions of her growing up. Darkes search for the child in time is different, he has had no childhood of his own so he searches for it and last finds it by regressing into boyhood. On the surface McEwan presents this as a natural whole step but it is actually quite disturbing and this is shown by the smile on his face at death. The conflicts within Darke show the reader the bitter confection nature of childhood, while Darke is happy and carefree he also believes himself unconquerable and this eventually causes his death.Charles Darke is also important for the readers intellect of Stephen Lewis. It is because of Darke that Stephen meets Thelma who is important as she looks after both of the characters and gives the reader another way to look at time. The reason that Thelma chooses Stephen as the one person who she allows to see Charles after his breakdown is because she knows that he will not judge or condemn and it is important for the reader to know this feature of his character. Stephen has experienced loss and belief endl essly about childhood and is therefore understanding about Darkes regression. The reader also learns about Stephen through the contrast of the characters. Darke becomes part of the right wing government while Stephen is saddened by the two tribes in the Supermarket.Stephen sees Charles Darkes death first hand and this may help him reach an understanding about his loss of Kate because he has to come face to face with the reality that she too maybe dead. The fact that Darke dies with a smile on his face may remind Stephen that if Kate is dead then she has at least died in a happy part of her life and has not yet lost her innocence. Darkes kind with Thelma can also be contrasted with Stephens relationship with Julie. As the novel progresses Thelma becomes more and more of a mother figure to Darke and her older age implies that it has never been a marriage of passion and deep love but one of a mutual understanding, acceptance and care. In contrast to Darkes seemingly sexless marriage J ulie and Stephen have a much more real and natural relationship where there higher(prenominal) points and low points are kept private and by the end their accredited love for one another is clear.Darke offers McEwan the means to show the reader his themes of time, childhood and politics but he also has deeper significance. Darke shows the reader how childhood, or the insufficiency of it, effects ones whole life and how reaching adulthood is a incessant process that may never end. The search for The Child in Time by Darke is an emotional and metaphorical journey that eventually liberates him from the stresses and pressures of his hectic naturalize life even if it does ultimately cause his death.

Othello’s Role in the Murder of Desdemona

Othello played the most important role in the murder of Desdemona payable to his flaws in his character. His personality flaws ultimately lead him to sidesplitting his married woman, making it an important factor in the play. Two of his most realistic flaws include his jealousy and his effort versus warmth. Iago may have set up the devastation of Desdemona, but Othello has the most important role of her death due his flaws acting upon him and making himself kill his wife. His inability to circumnavigate his reason verses erotic love is mainly represented in make up 3 snapshot 3.While his spectacular jealousy can be seen in Act 4 scene 1. All of which lead to his eventual downfall and the death of Desdemona. Othellos reason versus offense is undeniably a contributing factor that leads to Desdemonas death. Othello cannot comprehend his reason versus madness and this ultimately leads to the tragedy and destruction in the play. Iago ignites the booby hatch in the play but wi thout Othello the play would not have end in this dramatic fashion and the Death of Desdemona would not have occurred. Act 3 scene 3 is a turning point in the play between his reason and passion.Interestingly enough Othello says But I do love thee, and when I love thee not, / Chaos is come again in Act 3 scene 3. This foreshadows the Chaos of Othello not loving Desdemona after in the play. It represents himself understanding his own reason verses passion as he knows that if he stops loving Desdemona then his passion will have the best his reason, thus causing chaos. Also in this scene Othello says, For she has eyes and chose me. This represents his reason, which doesnt last long and his reasoning fades as the play goes on.Again in the alike(p) act Othello says Arise, black vengeance, from thy hollow hell A metaphor is employ to represent Othello calling his own vengeance to come from him self. In saw this, Othello is now full of anger and vengeance that is brought on upon by his passion and he now has no reason left in his conscience. red cent her, lewd toying O, damn her, damn her is said by Othello subsequently in the scene. Once again Othellos passion is engulfing his reason and he is coming to dramatic conclusions.The repetition of damn her, and naming her lewd minx emphasises his passionate hate for her. Act 3 scene 3 is a perfect example of him having self conflict between his reason vs. passion, where his passion takes control of his reasoning. Thus, this flaw of his inability to have balanced reason and passion is a major contributor to Desdemonas death. Jealousy is yet other important theme without the play of Othello, and it has consumed the heed of Othello, ultimately tether him to killing Desdemona.Evident in Act 4 scene 1, Iago easily dodges Othello with dim jealousy and it overwhelms him throughout. Iago says Or to be naked with her in bed / An minute of more, not meaning any harm? This imagery is not whole placed in the bear in minds of the audience, but set into Othellos mind. Othello replies Naked in bed, Iago, and not mean harm? Othello obviously shows jealous nature by asking this rhetorical question, where he thinks that anyone in bed naked with his wife means harm.Othello is as well Jealous of Cassio and it is evident in the line facial gesture how he laughs already said by Othello. Othello is jealous, as he cannot denude Cassio in being happy, thus he points out the obvious of Cassio laughing. at once after Cassio exists in this scene Othello says How shall I murder him, Iago? His jealousy has consumed his mind and now he is resorting to killing Cassio. The high modality How emphasises his hate towards him because he is pondering the different ways he can kill Iago, also creating imagery for the audience.Later in the scene before Othello slaps Desdemona he yells Devil. This is a metaphor as the devil has consumed his mind into a phase of dramatic jealousy, where the Devil inside of him ha s resulted to killing Desdemona. Jealousy consumes the mind of Othello, and is it is emphasised in the play, it is a catalyst for the killing of Desdemona. In the play Othello there atomic number 18 many people who play a role in the death of Desdemona. Iago may be an important role as he persuades Othello into an eccentric thunderous state, as well as persuading him to kill Desdemona.Although, Iago could have seek to persuade anyone else into killing someone, but with out flaws like Othello had, it would not be possible. Therefor Othello had the most important role in the death of Desdemona through his flaws of Jealousy and Reason versus Passion. We can get an understanding that jealousy has consumed the mind of Othello. Even though Iago ignites this flaw, without Othello having this flaw Iago would not be able to manipulate him into killing Desdemona, thus making Othello the most important role towards her death.

Monday, February 25, 2019

Why Can’t Kmart Be Successful While Target and Walmart Thrive?

What drives some companies to succeed while others lay waste to? Successful companies develop a system of a few truly unique capabilities that help them create differentiated value for their chosen customers. Retailers furnish umteen case studies in capabilities-driven success, whiz of the most compelling of which is the blown-up send packinger triad of Walmart, Target and Kmart. And in this fourth-quarter retail season, we thought it would be helpful to take a closer look at what rightfully distinguishes these competitors because they provide valuable insight into the key components of a winning collective strategy.We believe that all successful companies Walmart and Target included know merely how they provide value for customers. They make a deliberate choice more than or less their way to process in the food market, guided primarily by what those companies do uniquely well their distinctive capabilities. We define capabilities not as volume capabilities, besi des as the interconnected people, knowledge, systems, tools and processes that create differentiated value. They then take a set of products and function that best leverage those unique capabilities and optimally suit their chosen way to melt.Most historic, they avoid markets, products or dish ups that require impudently or disparate capabilities, and thus threaten the play alongs focus. rivet for us, therefore, is not almost picking precisely one market, but quite an about choosing one coherent way of competing. The true story about Walmarts and Targets success is that they have gone to great lengths to focus internally on building capabilities and product offerings that suit their way to play. Kmart, by contrast, has failed to develop a unique or differentiated way to play, and all that goes with it. Lets take a closer look.Walmarts success doesnt just stem from impressive logistics, aggressive marketer management and its position as a low- apostrophize retailer. What palpablely underlies Walmarts advantage is a coherent and differentiated approach to the market. Their well-defined way to play focuses on always low prices for a wide range of consumer items, from feed to prescriptions to electronics. They support their low-cost way to play with an integrated system of capabilities, including real estate acquisition no frills store design and superior lend filament management involving among others expert point-of-sale data analytics. Their product and service mix is kept tightly aligned with their way to play and capabilities system avoiding big-ticket items (e. g. , furniture or large appliances) where it has no cost advantage, or where new service capabilities might be required. And it innovates constantly within its chosen constraints e. g. , tailoring product assortments to local trends.Target caters to a analogous coin-saving market, but offers a very different value proposition, focuses on different capabilities and has a different product portfolio. Targets way to play emphasizes design-forward apparel and home decor for image-conscious consumers. Everything from store layout to advertising to inventory conveys an eye for style. Its capabilities system supports this way to play with image advertising, mass prestige sourcing (with the use of private brand and unshared offerings), pricing, and the management of urban locations. In product and service mix, Target is similar to Walmart in many ways, but Target satisfies the needs of its younger, image-conscious shoppers by stocking more furniture, clothing and exclusive designer merchandise than Walmart.Kmart, the least successful of the group, is listenk to define its way to play, describing itself as a mass merchandising company that offers customers quality products through a portfolio of exclusive brands and labels. Yet, that definition could describe just about any retailer. As a Walmart customer, you know youll save money and still feel welcome. At T arget, you know youll get fashionable products at prices that feel campaignable. What, then, is Kmarts niche? Walk through a Kmart store and youll retrieve designers like Jaclyn Smith in the low-budget ambience of a warehouse.They submit Kenmore appliances, which may require high-touch sales assistance that many Sears customers expect and many Kmart stores lack. In short, Kmart has not established an identifiable way to play that reflects both customers needs and its own capabilities. Harry Cunningham, the smash of Kmart, allegedly admitted that Sam Walton (the founder of Walmart) not only copied our concepts, he strengthened them. The lack of a edify concept about how to reach the market, in our view, is the single most important factor in explaining why Kmarts fortunes have fallen so far, compared to its twain rivals.Without a clear way to play, and capabilities to support it, a company cannot come across the coherence it needs to truly excel at what it does, and thus ex ceed competitors. http//blogs. hbr. org/cs/2010/12/why_cant_kmart_be_successful_w. html Kmart (sometimes stylized as K-Mart), is an American chain of discount stores headquartered in the United States. The chain purchased Sears in 2005, forming a new corporation under the name Sears Holdings Corporation.The company was founded in 1962 and is the third largest discount store chain in the world, behind Walmart and Target, with stores in the United States, Puerto Rico, the U. S. perfect(a) Islands, and Guam (which houses the worlds largest Kmart). 2 As of January 29, 2011, Kmart operated a total of 1,307 (6 closing by early 2011) Kmart stores across 49 states, Guam, Puerto Rico, and the U. S. Virgin Islands. This store count included 1,278 discount stores, averaging 93,000 sq ft (8,600 m2), and 29 Super Centers, averaging 169,000 sq ft (15,700 m2). 3Kmart became known for its Blue Light Specials. They occurred at surprise moments when a store worker would light up a mobile police lig ht and offer a discount in a specific department of the store. At the height of Kmarts popularity, the phrase help Kmart shoppers also entered into the American pop psyche, appearing in films and other media such as Troop Beverly Hills, Six Days Seven Nights, Rain Man, Beetlejuice, and snap of the Dead. Kmarts world headquarters was located in Troy, Michigan, but since the purchase of Sears, has been relocate to Hoffman Estates, Illinois.Kmart also exists in Australia and New Zealand (see Kmart Australia), although it now has no relation to the American stores except in name, after U. S. equity in the Australian furrow was purchased in the late 1970s. https//en. wikipedia. org/wiki/Kmart As outline in Private integrity May Be The Only mood To Save Sears, as restructuring and blow advisers and investors, we here at ACM Partners are often asked about the big retail stories of the day (meaning companies on the brink of distress). GAP, Tiffany & Co. and now Sears and Kmart are the most juvenile big cases weve received the majority of inquiries about. Here, then, is our take on whats in store for Kmart (which hedge fund manager Eddie Lampert officially took control of in 2003, post-bankruptcy)Do we need Kmart anymore? While during the early years, Kmart was the fastest-growing of the big triplet discounters (Kmart, Wal-Mart and Target), easily outpacing their key competition, Kmart, like its parent-company Sears (which acquired the discount retailer in 2005), has alienated significant market share through a ombination of poor market strategy and by cosmos squeezed out by sexier (ie Target) or more affordable (ie Wal-Mart) competitors. In short, Kmart is trapped between Wal-Mart and Target, becoming the merchandiser in the middle and ultimately, the discounter in the muddle. On the consumer side, its difficult to say Kmart would be particularly missed since the retailer provides few unique product or experiential offerings except in geographic areas particularly dependent on the retailer.On a personal note, while I worked at a Kmart as a teenager, I dont believe Ive stepped foot in one in more than decade (nor would have any particular reason to). I do, however, visit Target almost monthly. If yes, can Kmart be moody around? What does the executive team need to do? Here, then, its a enquire again of Where did Kmart go wrong? Lets take a look at some core areas in which Kmart could generate a turnaround. Strategy, Strategy, Strategy Kmart failed to see the writing on the retail wall before initially file bankruptcy in 2002 (and, some would argue, continues to ignores it). All retailers, even discount ones, essential have a coherent pricing-and-product strategy in order to conjure to core consumers. As the brand stands now, Kmart offers very little in hurt of must-have items for any particular consumer segment. Management Expansion By all accounts, Kmart is an exceptionally insular company, meaning very few outsiders have been brought in to refresh the stores brand.Consequently, errors in judgment and purchasing have been magnified by go along mismanagement, while fights and fiefdoms have prevented the company from moving forward into the 21st century. kind of of squeezing every last penny from the end brand, Lampert must maintain on reviving both methods and management if Kmart is to reassert its relevance. Logistics As a discount player, Kmart has lost nearly every round of the logistics game, from management of its supply-chain to in-store sku measurements. For instance, because Kmart mensurable potential profitability by gross margin ercentages rather than by sales-per-square, the retailer has and continues to stock higher-margined goods in place of faster-moving products, leading to a minify in inventory turn-over. Furthermore, inefficient ordering and supply-chain management means everythings cost more and arrives later than at Kmarts competitors. Combine these factors, and you get a dy ing retailer on the brink of disappearing from the American landscape. Like we outlined in Private Equity May Be Only Way To Save Sears, With a market cap of only $3. 5 billion, it wouldnt be tough to get the financing for a going-private transaction for Sears Holdings Corporate. In short, the market is not going to allow a $40B+ asset-based retailer simply disappear. Ergo, once again, private equity may end up being the only answer for what ails these dying retailers. Margaret Bogenrief is a partner with ACM Partners , a dress shop crisis management and distressed investing firm serving companies and municipalities in monetary distress. She can be reached at emailprotected com.

Communication Accommodation Theory

Communication adaptation possible action ( hombre) states that muckle adjust their communication to opposites ascribable to various cerebrates fitk for listeners approving, maintain positive sociable identity operator and wanting to achieve communication efficiency. According to Giles, population compel their linguistic communicati iodines and deportments much to the concourse they found attracted to and who put on much similar beliefs and emplacements with them. Giles suggested that hatful enjoyment perception and evalution in conversations, which means people observe and view message before they decide how to act in a conversation.to a greater extentover, people who has a lower favorable status is a great deal to a greater extent in entirely probability to take to and guided by people who ar from higher social status. deal also perform their demeanors according to norms and appropriateness, where they try to reach the expectations of behaviors in conv ersations. CAT suggests several ways when people adapt during conversations gathernce, crooknce and over registration. tribe may adjust themselves in order to highlight similar behaviors to new(prenominal)s or distinguish themselves from other(a)s.Convergence is a strategy utilise to adapt a nonhers behaviors. Usually people converge toward stereotypes. Divergence is utilize to emphasize differences mingled with communicators. It is a way to maintain ones social identity and reason status. Over fitting means to overdo in regulating to others even playacting from untroubled intentions. What Giles suggested in the system is more than only conveying us the reason we accommodate or Not accommodate to others in conversations. tribe office these tactics in order to maintain their social identities and statuses.It is curiously important to minorities, whom ar always expected to adjust to the mainstream. This surmisal cause them realize what they have been doing unconscio usly and what created unjustice in troupe. Another phenomenon that the theory has suggested is that people some(prenominal)times over-accommodate in order to fit in a assembly. People try to be someone who they are not even partly similar. Learning this theory might allow them to realize it might not be a good idea to overly adjust.Communication accommodation theory guess Theory of Communication Accommodation Keenness severalize university Melinda Sykes Communication Accommodation Theory 2 Introduction Verbal behavior is an active lifestyle that individuals use to convey messages. This are of communication involves a multitude of approaches, both In a behavioral sense solely also a social psychological approach. Our behavior alters our environment with or with come to the fore our permission. Therefore, saving is an integral part of the communication accommodation theory because pitch. Illume. whole step and many others s said to cause a shift in ones behavior. In 1987, Gile s & Wingman explained communication accommodation as a theory that examines rudimentary motivations and consequences of shifts In oral behavior. This theory attempts to explain why people accommodate or adjust to anothers speech and the need to gain commendation or maintain social identity with whom they are speaking with. The theory assumptions are that perceptions of anothers speech help Individuals to evaluate and behave towards that person.The object of this paper Is to dissertate the development of the theory by reviewing research tested and or extending the theory. More Importantly, the paper impart develop an overall evaluation of the theory strengths, helplessness and heuristic potential. Both speech convergence and partnce, they magnify the movement toward or away from the speech style of the other. And determine that it is ultimately motivated by an assumption some the others speech (Giles, Mullah, Abroad, & Johnson, 1987).These strategies give great reference an d apprehension of the accommodation principle in communication. Communication Accommodation Theory 3 Convergence and discrepancy are strategies that give light on the reasons why individuals adapt to one anothers speech rate. Convergence indicates that individuals adapt to each other by slowing down or speeding up speech rate, lengthening or shortening pauses and utterances, and utilise certain forms of politeness, tag questions and verbal intensifiers in their speech (Infants, Rancher, & woman, 2003).Divergence refers to the way verbalisers accentuate song and linguistic differences to underscore social differences between speakers (Infants, Rancher, & Woman, 2003). Though the strategies differ linguistically they are the similar in creation. They are unconnected in the sense the strength of a single response may be, and usually is a function of more than one variable and a single variable usually affects more than one response (B. F. Skinner, 1957). Street and Giles choose d that divergence is generally used when others are appendages of undesirable groups or checker distasteful attitudes (1982). Ultimately, we converge with others in interaction if they are powerful and we want to be like them. We diverge from others in interaction if it is important for us to highlight a complexify and distinct identity (Miller, 2005). Over time, researchers have examined the area of grammatical gender and communication. The research has leadership to an understanding that individuals clanify according to gender orientation rather than biologic sex (Virginia Wheelers, 1984). The research uncovered that feminine and un variediated individuals were more conform to than masculine.The research runs along the same parallel that feminine language is viewed as more considerate cooperative, helpful and submissive (Stewart, Stewart, Cooper, & Friendly, 1996). This issue is heuristic in the sense is has brought almost the research of sound play. Communication Accommoda tion Theory 4 Bambini B. tongueifies, author and scientist researched sound play and described it as vocal/verbal activity of a single speaker, more importantly used between young children and mothers (Ochs & Sheffield, 1983).In these exchanges, children pay attention to the phonological shape of one anothers utterances and repeat or modify slightly a sequence of sounds tumefy(p) produced. The study has been reported in a number of different cultures. Speech convergence is expressed during sound play. The approval of the mother or the childs enrolment gains satisfaction for one another. These results suggest that similarity in speech and touch influence perceptions of a relationship and gains overall approval. The study observed the use of sound play, convergence and divergence in the workplace as well.The order was simple observation through the use of office cameras and role play. The purpose was to observe the amount of times the three strategies mentioned above were used a nd by what gender. The results of the study results of women studying convergence almost in all cases that presented themselves. Their speech in terms of pitch, volume and tone were all demonstrations that ran insistent with the implied hypotheses. The women showed signs of beingness more considerate, understanding and submissive.Their tone and volume were reported to be lower and seemed more empathetic to whom they were speaking with. piece the men seemed very reconciled with their regular speaking tones in the midst of adversity or effortless conversation. More actions of divergence were shown by the male participants. Communication Accommodation Theory 5 Instances were numerous on the part of correcting others verbal expressions and used more capacious Jargon in the workplace. Research has found that stereotypes continue to show the relevance and authenticity of the convergence and divergence strategies.For example, blind persons report individuals who distribute with them tend to shout or exaggerate behaviors unrelated to their ability to see. Nurses use baby blab out to the institutionalized elderly, regardless of the individuals capabilities (Infants, Rancher, & Woman, 2003). Another example would be the tendency of individuals to yell or express exaggerated movements to persons who ignorenot hear. Research has been evaluated with gender playing a role in speech convergence and divergence. family as given norms that inhibit the expectancy of speech from women and men.Even womens speech exhibits marked differences compared to the speech of men, provided that women use more polite expressions and seem to adopt threadbare forms, while the latter tend to exercise their right to do as they see fit (Miller, 2005). Society norms have provided the benefit of men using divergence and women more coarsely using convergence to gain approval for satisfaction. As Robin Alaska once said, women collude in their own subordination by the way they speak. Spe ech divergence in the use of metaphors in literature, in that the message used in his kind of form is kind only to those who are conversant with the code.In this way, members of certain groups or communities can hold up walls. On one hand, exclude the ones who cannot penetrate the mind of the speaker or the writer, but on the other, help cultivate intimacy and a sense of community. Communication Accommodation Theory 6 Communication accommodation theory is a very practical and easy to understand concept. For the reason, we all have experienced the convergence and divergence experience. Either, we were the initiator or the responder. The theory instances its opportunity to be tested and observed to gain further extensive research.With test having been conducted and both positive and negative feedback reported, both are good for a theory. It shows legitimacy that the theory is Just that but it also shows some relevance and true findings for the theory. This being said it makes the th eory heuristic. Further research, observations, examen and extensions can be produced from this theory. In addition, the theory meets the scientific standards of explanation of the result, pair off objectives of scientific knowledge (Griffin, 1991, p. 34). It maintains a simplistic concept and is easy to understand.Having a theory that is testable and leaves room for growth and further expansion puts it in the kin of credible, substantial theories. A weakness in the communication accommodation theory is that it leaves many questions unanswered. Questions such as the long term changes in behavior and where to draw the line of empathy and the theory are where the theory can be unclear (Infants, Rancher & Hammock, 2005). In order for individuals to understand the difference between the accommodation theory and empathy, they would have to eave the same definition and perception of what empathy is.Communication Accommodation TheoryCAT- American recital X In this paper, I exit use CA T (Communication Accommodation Theory) to explain how convergence, divergence, and intergroup contact are garnishd at heart the film American History X. Convergence in CAT refers to the accommodativeness, the motion concerned with how we both reduce and magnify communication differences between people in interaction. Talking about convergence, people tend to enhance interpersonal similarities and reduce uncertainties. The effect of converging towards or approximately to another can increase liking and enable him or her to be seen more satisfactory and credible.It includes switching to the others language or dialect, or anticipate the same level of the others interruptions, speech rate, posture and so forth. When engaging conversation, if the individuals or in-group identity is viewed more than the out-group identity, there will be convergence and higher communication relational satisfaction. In the film American History X, there are several examples help to illustrate the conce pt of convergence Firstly, the attitude and the way of thinking towards Derek are influence by his father who is being murdered and killed by two stark people during his duty as a firefighter.In one of the flashbacks in the film, Dereks family gather around at the dinner table, Derek mentions his black teachers, Bob Sweeney, who depute the class to read a book which is written by an African American author. Dereks father criticism the book because he is personally having dissatisfaction about his job with two black people got approved to his team. He explains the facts of how the black people in their society and neibourhood would threaten their life and verbally assume Derek is supporting his point of view. All these influences Derek after(prenominal) his father died.He starts to believe that the problems of the society is all race related. Started from that point, Derek strongly stereotypes his ethnic identity because of his fathers prejudices towards the minorities in his s ociety and the reason for his fathers death. His convergence combine with stereotyping leads to over accommodation which is viewed as dis admireful to his whole family both verbally and nonverbally. Second example of convergence is another flashback in the movie. Derek along with his comrade Daniel and girlfriend Stacey gathered a large group of white racialism gangs in the parking lot.Derek was having a speech to the whole group about the new immigration and unfairness about the distribution on the resources towards whites and other value-systems. After the speech, they destroyed a market which the owner is an Asian. They almost bust everything in the store and beaten up the people inside. The whole actions show that the group of white gangs is hard to show their strong social power to those who has lower power in the society. Besides, the group of white gangs tends to converge to place their common ethnic and social identities.In another flashback scene, when Derek was in th e prison, he tested to find the group who has the similarity with him base on the tattoo on his body. He lay down and worked out in the area where the others ethic captives were staying and he threaten them away. Finally he found the group and he is one of the in-group members. Here Derek tends to converge as he wants to gain approval by a group of people with similarity in the prison. He also wants to develop a walk-to(prenominal) relationship with the other members in his in-group that he didnt meet before.After three years, Derek perplexs released from the prison. Daniels appearance changes to a younger version of Derek, with shaved headed and tattoo. Derek seems to be frustrated about the tattoo on Daniels arm as he thought it would be a bad idea for Daniel to follow his steps and conduct intricate all those racism stuffs. But Daniel says I thought you would like it Daniel tends to converge to gain approval and trust from his comrade, he tends to develop a closer relatio nship with him as long as he thought they are sharing the common social identities.Divergence in CAT refers to non-accommodativeness, to magnify the communicatory differences. Divergence occurs when individuals desire to represent their in-group identity above others desire. It serves as a distinction to preserve dialect or vocabulary. Members of different ethnic groups often accentuate their identities by diverging from one another both verbally and nonverbally. Divergence can be particularly intense if people note their identity is threatened and that the other group has historically and illegitimately discriminated against them.If a person accommodates an out-group member in this situations, that person is named as cultural traitor. If the out-group identity is more noticeable than the in-group or individual identity, there will be divergence less satisfaction. Here are some examples help to illustrate the concept of divergence When Derek was in the prison, he found his in-group member. Everything is going well till one day Derek find out one of the prisoner in-group member trade with a Mexican American ethic group member. He is disappointed and had never acknowledged the possibility of his in-group member could do wrong.He shows his disapproval towards that members action nonverbally and walked away. In the abutting few days, Derek reveals to sit with his in-group for meals and he didnt show any respect to his in-group. He started to play basketball with the other out-groups instead of gather with his in-group. By then, he offended the groups leader of his own in-group and they saturnine on him and gang raped him in the shower. At first, Derek diverges from his in-group due to the actions of the member trading with the other out-group member. He thinks that is no different with cultural traitor.Then his in-group members disapproval towards his demeanor, the gang raped accident happened to increasing the divergence. When he was attacked by those he once considered members of his in-group, Derek makes up his mind to leave the group after that as he thinks his social identity is being raped out because he had believed that could only be perpetrated by out-groups. After Derek is released from the prison, he went back to the fellowship held by Cameron, who used to convince Derek to lead several violent acts. He starts off a fight with him due with the issue about his brother Daniel.Derek blames Cameron is the one who giving them so much trouble and asked Cameron to leave them alone. Derek tends to diverge from his in-group to signal his disapproval towards Camerons actions and demeanors. He thinks Cameron is trying to put Daniel into badness like him. Derek broke up with his girlfriend Stacey in that same party. Derek was trying to tell Stacey to leave the group with him to outfoxher, but Stacey disagree as she thought Derek is in a popular position at that time and she personally doesnt think there is any problem with the group. The y turn out to be enemy.They tend to diverge to signal relational dissatisfaction, Stacey think Derek changes a lot after he gets out from the prison and she thinks he loses his reputation because of what he did to her. In one of the flashbacks in the film, Dereks family was gathering around with a Jewish man at the dinner table. They talked about the revolution which an Asian market was being destroyed, happened before when Derek, Daniel and Stacey were involved. The Jewish man has different point of view toward the whole racism activity with three of them. Derek started the get mad in the middle of the meal.He thinks that the Jewish man is trying to get sexual benefit from his mother and he is a hater for Derek. Derek rudely asked him to get out of the house and never step into his house again. Derek tends to diverge as he wants to signal the relational dissatisfaction towards his mother and the Jewish also he wants to disapprove toward his actions in his house, being a hater for Derek. Intergroup contact theory indicates the perceptions of an out-group will change consistent with the perceptions one holds regarding a relationship one has with a member of that out-group.Intergroup communication also maximized the presence of their group and will sometimes leads to a dissatisfied relationship. Here are some examples from American History X helps to explain the intergroup contact theory During the work in the prison, Derek was assigned to work with an African American man who named Lamont. At first Derek refused to talk to him because of his strong stereotyping but Lamont was always trying to challenge Dereks sunken stereotypes. Most of the time for Lamont, it is more likely a one-side conversation.Lamont worked around with Dereks racist attitude by talking about some common interests for example women and the reason they are in prison. Along with the conflicts happened between Derek with his in-group, Derek realizes that those of the other ethnicities were m uch more like himself than he had imagined before. They become friends afterwards and on the day that Derek got released, they met each other and Derek says to Lamont I think part of the reason that I could get out is because of you. Derek feels thankful to him. His strong stereotyping is lost.Another example is after Derek was being raped by his in-group member Derek was helpless and feels utterly alone. He lost his cultural identity to cling to and is not belongs to any of the groups. While he was staying in the medical room, his former African American incline teacher, Bob Sweeny, came to visit him. Derek seeks helps from him. Bob was willing to help him and he helped him to see how his actions have affected his younger brother Daniel. These two examples show that Derek has changed his attitude towards an out-group after he tried to communicate with them. Stereotyping also reduces for Derek.He tends to have a positively relationship with the out-groups which is the aims of inte rgroup contact theory. American History X does not only explain the convergence, divergence and intergroup contact theory in CAT (Communication Accommodation Theory), but it also explains more theories in interpersonal and intercultural communication. Convergence, divergence and intergroup are all related to the communication between an in-group and out-group. The film helps to illustrate some facts that also happening in the real life that we have to face and most of the time, the way that we could deal with them is by communication.

Sunday, February 24, 2019

Introduction to Baby Thesis Essay

lowering metals such(prenominal) as lead, zinc, copper, can often be ground in industrial savagewater and their discharge to the environment poses a serious brat due to their acute toxicity to aquatic and terrestrial life which includes humanitys. As a result of increasing industrialization more great(p) metals atomic number 18 continually released to the environment and this has prompted environmental engineers and scientists to think of better methods by which heavy metal-bearing wastewaters can be treated effectively and economically.The most used route of removing heavy metals in wastewater is with the use of actuate coulomb which is used as an adsorbent. This is due to the adsorptive properties of worked up carbon(Cecen & Aktas, 2011). Agricultural by-products represent a considerable quantity of harvested commodity crops. The use of by-products as heralds for the action of widely used adsorbents, such as spark carbons, may run a value-added component of the overall biomass harvested.In most developing countries, the activated carbon is imported at higher(prenominal) cost, limiting the quantities of safe beverage water available to the people (Gray, 2010, p. 72). In recent years, there has been seek focusing on the use of appropriate, low cost technology for the word of drinking water in the developing world. Research has also been focussed on the indigenous yield of water interference chemicals using locally available raw materials. Generally, the raw materials for the production of Activated Carbon atomic number 18 those with high carbon but low inorganic contents such as wood, lignite, peat and coal.Activated carbons form a large and important human body of porous solids, which throw found a wide range of technical applications. The characteristics of activated carbon depend on the physical and chemical properties of the precursor as well as on the activation method. In supplement to the starting material and the oxidizing agent, activation time and temperature affect the structural properties of the resulting activated carbon (Hassler, 2009). A wide range of carbonaceous materials can be used as the carbon precursors such as coal, peat, wood and respective(a) agricultural by-products.Recently, agricultural by-products have received an increasing attention for the production of activated carbon due to their low-cost, renewability and wide prevalence (March & Reinoso, 2006). The production of value-added products such as activated carbon will enlarge its application, reduce waste materials and generate income to rural communities in Valenzuela. Heavy metal contamination exists in aqueous waste streams of many industries such as metal plate facilities, mining operations and tanners.Activated carbons were used as adsorbent materials because of their panoptic bulge area, microporous structure, high adsorption capacity and high degree of surface reactivity. Furthermore, the presence of different surfa ce functional groups on activated carbon, peculiarly oxygen groups, leads to the adsorption of ions of heavy metals (Ilango, 2012, p. 22). One of the fastest growing investigate areas is the environmental applications of activated carbon, such as wastewater treatment.In the treatment of wastewater, it is used for purification, decolorization and the removal of toxic organics and heavy metal ions. year Chernicharo and Sperling (2005) verbalize that the demand of activated carbon increased over the years and the mart growth was estimated at 4. 6 % per. This demand can be cheery considering the large number of raw material available for the production of activated carbon (Bansal, & Goyal, 2005). The aim of the field of honor was to produce activated carbon from local agroforestry wastes and assess the efficiency of the produced carbons in removing dyes and metal ions from wastewater.The researchers decided to use corncobs as the source of activated carbon to be used in the adsorpt ion of heavy metals present in the waters of Manila Bay, this is because corncobs are widely available and inexpensive macromolecular waste in the agriculture in the Philippines. Bandosz (2006) studied the thermochemical reaction between corncob and CA and obtained a change corncob, which had a large cation exchange capacity than natural corncob. Chemical digest of the corncobs showed that it mostly consisted of 38. 4%, cellulose 40. %, hemicelluloses and 9. 1%, lignin.Modified ground corncobs using both 0. 6 M CA or phosphoric acid have improved natural adsorption capacity. Physical and chemical agents generated by human activities may often have various adverse effects on both aquatic and terrestrial Iife. Lead is an ubiquitous material in the environment and its presence in varying concentrations can be found in diverse locations. The Water Environment Federation (2010) reported that human characterization to lead has harmful effects on kidney, central sickening and reproduc tive systems.Air, food and water generally do not ordinarily contain large amounts of lead, however excessive contamination of these natural sources by industrial activities can result in continuous toxic levels of characterization and consequently clinical tipsiness (Ilango, 2012). In order to develop poisoning from organic lead, one has to be continuously exposed to concentrations high than those in the general environment for some week or months. Lead exposure has both acute and chronic effects (Hassler, 2009).Another pertinent wellness problem of lead is bioaccumulation or magnification, which may elevate its concentration to toxic levels (Ilango, 2012). National Research Council Canada reported that fish could absorb lead through their body surface and the food they consume. As a case study the liver of sea bass caught near California Coast at Los Angeles was found to contain about 22 ppm Pb which is considerably higher than the permitted level of 10 ppm for human consumpti on and twice as high as the concentration in fishes found 300 km out-of-door the major* of the lead was attributed to automotive aerosol (Bandosz 2006).

Cultural practices Essay

1. ) The hold helped me gain a deeper understanding about how varied the effects of a drug arouse be to antithetical patients. Whenever I see how infirmary doctors with incoming patients ask what the details of their patient are, I used to value that mentioning the persons ethnicity is non real important and I gestate unendingly wondered why it was mentioned anyway.Now I believe that it is actually very important as the doctor administering specific drugs would have to cross deferred payment them with the patients ethnicity in order to make sure that a drug that causes adverse effects for people of the patients ethnicity would not be administered and appropriate substitutes can be sought. 2. ) The article through the results that it presented gave me a different way of seeing the human body.Despite obvious out differences such as skin color, height and build, and so on, Ive always thought that the inner-workings of the human body are constant with everyone and that our rea ctions to medicines would be the same regardless of trivial differences. The article made me see that the differences that I in one case thought as trivial where medicine is concerned are not so trivial at all.There was thorough explanation of how heathen practices over long periods of time can alter respective physiological characteristics of people in such a way as to not only change external features but internal features as well, including reactions to different types of medicine. 3. ) Yes, the article has made me see that cultural and ethnic differences extend beyond superficialities and within the intricacies of humanc.It has changed my perspective in approaching problems concerning the applicability of medicines to humans such that I would now consider ethnicity and cultural practices as some of the factors that can significantly affect medical reactions. I believe that this has broadened my beliefs and made me cave in equipped in handling situations that I will face aft erwards on both in my education and in my career. Reference Does Ethnicity decide Adverse Reactions to Drugs? Retrieved June 4, 2008 from http//www. aafp. org/afp/20061015/tips/15. html

Saturday, February 23, 2019

Accounting Essays – BT Cashflow Changes

BT Cashflow Changes.BT base ( BT ) is the taking UK confederacy supplying land promissory note telecom services and equipment. It alike had the nomadic telecom preserve which was later inter intensify as MMO2. afterward the sale of nomadic concern, BT s profile has instanter changed from a growing company to a mature exhausting-fought modernness require forthing company.A ) mo earningsary existence showThe most common nonsubjective idea of the pecuniary public presentation of a house is the return it generates on its assets and the measure and quality of the returns.Measure is measured by the absolute and per centum revision in finished terminal in perplexs. The straighten out income and dismission history of an government activity and its compend argon the premier and first indexs of a house s mo realizeary public presentation. The latest annual consequences of BT is for the period stoping 31 frame in 2005. vermiform process I shows the sum-up of cardinal electronic dischargework income and acquittance figures over the final stage three antiquated ages.BT s overturn and last-place income after taxation enhancement in 2005 yield increase as comp ared to 2004 precisely are still tear down than those in 2003. The turnover has declined by 5.7 % merely whereas displace income after revenue enhancement has declined by 32.7 % over the two class period. This shows that the concern has unfeignedly low vari adapted be which is in line with the heavy fixed cost investings usually made by telecommunication companies in set uping their webs and subsequent really low variable costs in transporting in radiation patternations.While turnover increased in 2005, runing make incomes stick declined. This indicates that the concern is confronting some pricing force per unit areas or is vent more than(prenominal) on advertizement as the operating pull in income declined by 0.5 % merely.BT s 2005 net income after revenue enhancement wa s & A lb 1,820m and was well high than & A lb 1,406m. Though the absolute net income is really high figure compared to most of the concerns and indicates that the company is in unfluctuating fiscal place, it at any rate shows that BT has high fiscal purchase. The company paid a significanceant high involvement and if grosss and operating borders come under more force per unit area, it could hold problem paying involvement costs.BT is advised of this issue and has focused on cut piging its net debt. After confronting tough times in early 2000s, it has sold legion(predicate) old investings to raise money for refunding debt. BT s portion monetary value rose wine after it announced its strategic determination to cut down net debt by raising money through divestments. The net involvement payments puddle declined from & A lb 1,439m in 2003 to & A lb 801m in 2005. non merely that, the net involvement payment has declined from 49.5 % of operating net income to 29.0 % from 2003 to 2005. The drop in net involvement as a per centum of operating net income is an of import betterment as it receives investors comfort that even if operating borders come under force per unit area, the company would still be able to run into its involvement liabilities.One speedy manner to analyze a company s public presentation is to look at the net incomes per portion form. The net incomes per portion had at any rate a change form similar to that of net income after revenue enhancement. It foremost decreased from 31.4p in 2003 to 16.4p in 2004 before increasing to 21.4p in 2005. The 2005 accession in net incomes per portion highlights the betterment in public presentation. Though the net incomes did fall in 2004, BT kept on increasing constitutional dividend paid to stockholders. This shows the mission s religion in concern traveling frontward and its faculty to run into higher dividend outlooks in future.The returns generated on assets is measured by outlet on Cap ital employed ( ROCE ) . Appendix II shows the computation of ROCE for BT. BT had a robust ROCE of 19.0 % and 20.7 % in 2004 and 2005.The quality of returns is measured by their consistence and by the spread of net incomes, i.e. , the per centum of net incomes cosmos generated from different divisions and situations. The less arrogance of net incomes on any one division and/or location look ons the company is in better form to defy downswings in its markets.None of BT s concern contri excepted more than 50 % in its turnover in the year ended 31 March 2005 ( BT, 2005 ) . This indicates that BT free radical is pretty good protected from the diminutions in a concern line. The state of affairs is somewhat different if we look at the operating net incomes where BT sell division contributes more than 50 % of net runing net incomes. Any more border force per unit areas in this concern could cut down future net incomes. Most of BT s net incomes originate from UK and thence it net incomes are susceptible to alte rations in UK economic system.Fiscal placeThe fiscal place of a company covers its fiscal social organization, its assets and liabilities, its liquidness and hazard program line attack ( accountancy Standards 2004/2005 ) . Appendix III gives the high spots of BT Group s proportionateness sheet from 2004 to 2005. The entire fixed assets have increased by & A lb 639m in the last twelvemonth. While entire fixed assets have increased, the entire current assets have decreased by & A lb 254m, so entire assets have increased by & A lb 385m. The lower addition in entire assets as compared to increase in fixed assets is chiefly due to diminish in hard currentness and investings.The study alteration in fiscal construction has occurred on the liabilities side. The entire current liabilities have gone up by & A lb 3,938m due to increase in current loans and adoptions of & A lb 3,227m. This shows that BT is financing much more of its assets from cu rrent adoptions.The monolithic addition in current loans and adoptions has reversed the net current assets ( liabilities ) place. BT had net current assets of & A lb 2,027m in 2004 and had net current liabilities of & A lb 2,165m in 2005, a net fall in current assets of & A lb 4,192m.While the current liabilities have increased, the long term creditors have decreased by & A lb 4,335m. If we merely look at long-run creditors, the decrease is impressive and it gives more assurance to the investors that company is in better fiscal place at one time. But when we combine the lessening in long term creditors with the addition in current liabilities, the net alteration is really less. And the fact that alterations in current liabilities is chiefly due to acceptation alternatively of addition in trade creditors means that the funding of assets has exclusively shifted from long term adoptions to go around term adoptions.The current assets to current liabilities ratio has decline d from 1.24 to 0.83 in the last one twelvemonth, a mark of concern in footings of liquidness particularly when the addition in liabilities is non chiefly due to higher trade creditors.Debt to equity ratio indicates the funding of assets. BT had entire debt of & A lb 13,697m in 2004 and the corresponding figure for 2005 was & A lb 12,589m, a lessening of & A lb 1,108m. If we without delay exclude hard currency and short term investings from entire debt, BT s net debt was & A lb 8,425m and & A lb 7,786m in 2004 and 2005 severally. The net debt to book value of equity ratio declined from 2.75 in 2004 to 2.02 in 2005. This means that debt fundss about twice assets as being financed by equity. Higher sum of debt consequences in lower clayey mean cost of capital as debt is cheaper equity. But as BT reduces more debt, its leaden mean cost of capital will increase. The addition would be partially offset by lower cost of equity due to begin down opportunities of bankruptcy.Haza rd of bankruptcy is measured by involvement top ratio which is defined as the ratio of hard currency on hand(predicate) for involvement payments to net involvement. Appendix IV shows the EBITDA computation and involvement dissemble ratio. The involvement screen ratio has increased from 6.1 in 2004 to 7.0 in 2005. The healthy involvement screen ratio shows that BT has farther reduced the hazard of bankruptcy and is in better fiscal place now. The debt degree is now really much within manageable degrees and is more like a hard currency rich mature company.Companies usually tend to follow reliable dividend tendency to signal market of their appraisal of future net incomes. Dividend closure is besides portion of hazard direction as it is based on direction s appraisal of future hard currency genesis and outgo outlooks. The hiking in dividend in 2004 and 2005 inspite of diminution in net incomes in 2004 shows the direction appraisal of future low hazards to hard currency flows.Fisc al AdaptabilityAn entity s fiscal adaptability is its ability to take effectual action to change the sum and timing of its hard currency flows so that it can contradict to unexpected demands or chances ( Accounting Standards 2004/2005, page 26 ) . Appendix V shows the chief elements of amalgamate hard currency flow debate of BT Group. BT Group is bring forthing high sums of hard currency influx from operating activities. During the twelvemonth ended 31 March 2005, the company generated & A lb 5,900m of net hard currency from operating activities. BT is in telecommunication concern which demands comparatively high degree of absolute investings. It spent & A lb 2,408m on capital outgo during the twelvemonth ended 31 March 2005. compensate if we believe that all of capital outgo was required under commonplace operations, BT was still left with & A lb 2,282m of excess hard currency in 2005.As we can see from the Appendix III that BT has now focused on refund of loans. During t he last three old ages, the company has reduced adoptions by & A lb 7,395m. Though BT is able to bring forth important sum of hard currency before disposals but that was non plenty in 2003 and 2004 to refund loans. The company so sold some of its investings to bring forth hard currency for loan refunds.BT besides pays a important sum of dividend to its stockholders. So if its cyberspace hard currency from operations do diminish in future, it has still some buffer in footings of dividend payments to take attention of loan refunds.B )The aim of fiscal statement is to supply in coiffureion about the coverage entity s fiscal public presentation and fiscal place that is utile to a broad stove of users for measuring the stewardship of the entity s direction and for doing economic determinations ( Accounting Standards, 2004, page 22 ) .The conformity of an entity s fiscal studies with UK s Accounting Standards can be gauged over two chief countries content and format. Content is of imp ort to give current and right image of a house s fiscal public presentation and place. Different users need different information. Fiscal statements are used by investors to establish their investing determination. So it is of import that fiscal statements have the right content to assist accomplish this end. It is besides of import to hold right format of presentation. Investors are more likely to start out comfy if they see familiar presentation manner and can so measure the company easy.We will look at the content and major fiscal statements to see whether they comply with UK Accounting Standards. We will so besides at few extra notes to fiscal statements to see whether they are besides in line with true and except rule and give the readers a clear image of the entity.First of all we compare net income and loss statement with FRS 3 Reporting fiscal public presentation . BT s amalgamate net income and loss statement clearly shows the entire turnover and portion from joint vent ure and associates, and in making so gives more lucidity of its gaining base.The fiscal statement format is similar to the representative formats shown in Accounting Standards 2004/2005. BT s 2005 annual Report nevertheless does nt demonstrate portion of turnover and net incomes from discounted operations ( BT, 2005 ) . It is because BT did nt sell any concern in 2005. If we look at the 2002 one-year Report ( BT, 2002 ) , it shows the turnover and net incomes from discounted operations besides.The fiscal statement besides has statement of entire recognize additions and losingss in line with FRS 3 patterns. So the histories run into net income and loss statement UK Accounting Standards in footings of both content and format.We now compare BT s hard currency flow statement with the format prescribed in FRS 1 Cash flow statements . BT s hard currency flow statement has non merely got all the headers but they are besides in the same order as mentioned in FRS 1. BT study besides giv es sub-categories under the major headers and hence is a echt attempt to educate investors every bit much as possible on the coevals and usage of hard currency flows. BT hard currency flow statement uses the format prescribed for the Group histories. The notes to fiscal statement besides has detailed describing on rapprochement of operating net income to run hard currency flows, analysis of net debt, acquisition and disposals in line with formats for the Group histories.The following ramification we analyse is on divided coverage and look into its comparison with SSAP 25 Segmental Reporting . SSAP 25 says that a populace limited company should supply metameric analysis on lines of concern category and geographical location. The notes to fiscal statement subdivision in the 2005 Annual Report has a subdivision on segmental coverage wherein BT shows the turnover, runing profit/ ( loss ) and net assets/ ( liabilities ) of different concern lines. It besides provides the in a highe r place informations based on the geographical location of contrary coevals. The above meets SSAP 25 demands and besides helps investors make a better judgement of hazards approach by BT.BT is in telecommunication concern where engineering alteration is rapid. BT has acquired many companies in recent old ages to maintain gait with the technological developments. So it is of import to analyze the acquisition policies and revelations are in line with the UK Accounting Standards. FRS 6 Acquisitions and Mergers and FRS 7 Fair values in acquisition accounting govern the acquisition accounting policies. BT s one-year study under Notes to fiscal statements gives exercise revelation of entire and just value of the acquisitions made by it. BT s fiscal statements non merely give the book and just value of acquisitions but besides a elaborate account of them for each acquisition.The clear and easy to understand format of fiscal statements and the deepness of information in them signals th at BT non merely merely make the lower limit to run into UK Accounting Standards but besides follows them in true spirit.Appendix I high spot of BT Group s net income and loss histories( Beginning BT Annual Report and Form 20-F hypertext carry-over protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm )Appendix II ROCE of BT Group( Beginning BT Annual Report and Form 20-F hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm )Appendix III Highlight of BT Group s balance sheet( Beginning BT Annual Report and Form 20-F hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm )Appendix IV Interest screen ratio( Beginning BT Annual Report and Form 20-F hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Appendix V Highlight of BT Group s hard currency flow statements( Beginning BT Annual Report and Form 20-F hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm )Bibliography and mentionsAccounting Standards 2004/2005 Extant at 30 April 2004 ( 2004 ) Wolters Kluwer ( UK ) Limited.BT ( 2005 ) BT Annual Report and Form 20-F for the twelvemonth ended 31 March 2005 hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/ Financialreports/Annualreports/AnnualReports.htmBT ( 2002 ) BT Annual Report and Form 20-F for the twelvemonth ended 31 March 2002 hypertext transfer protocol //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/Annualreportsarchive.htm