Heroes and the Journey Home Essays -- Hero Muir Adams Roosevelt Essays

Heroes and the Journey Home A hero is someone who works to change things toward a sure ideal or succeeds in making change, usually to the benefit of many others besides him or herself. Heroes come in just about every miscellanea and almost every group or cause has its heroes. One of the definitions for a hero is that they are someone who is admired for qualities and achievements and is regarded as an ideal or model.(New adult male Dictionary, 657) There overhear been many men and women who I consider to be heroes for the National Parks, because they sought change, preservation, appreciation and protection for our National Parks. Most of the heroes that I have focused on used a form of art or a skill to draw mountain to want to pick up the wilderness, and in invert protect it.These heroes for the Parks include John Muir, Ansel Adams, Theodore Roosevelt, and the many boatwomen of the Canyon Country, particularly Georgie White. All of these heroes sought to establish, preserve or improve the parks, for the benefit of the public, so that anyone could experience and understand the love affair with the wilderness that they so loved. They saw these expanses of raw wilderness, and felt that they should be passed on to and enjoyed by everyone for generations to come. They alike sought to educate people by using their own forms of expression and influence such as writings and photographs of these natural treasures. Their motivations were not just in the public interest, but also had more selfish goals in mind. All of these people felt it necessary to fight for the protection of the parks because they had formed intimate bonds with the dictates that they tried to save. Edward Abbey, yet other hero of the parks, expressed it best by calling it the... ...e in some way they all believed that it is important to find a home for your spirit that place in your mind must exist, and when you find it, it will seem as though heaven has come to Earth.Works Cited1. Roosevel t, Theodore. A Speech at the curtilage Canyon. New York Sun 7 May 1903Taken from Filler, Daniel. Conservation as the Guardian of Democracy. <http//pantheon.cis.yale.edu/thomast/essays/filler/filler.html2. Abbey, Edward. Desert Solitaire A Season in the Wilderness. New York Ballantine Books, 19683. Teal, Louise. Boatwomen of the Grand Canyon Breaking into the Current. Tucson U of Arizona Press, 19944. Library of Congress. Today in History July 19. <http//memory.loc.gov/ammem/today/jul19.html5. Muir, John. Our National Parks. Madison U of Wisconsin Press, 19816. The New World Dictionary7. Video John Muir

Edgar Allan Poe: Life and Works Essay -- essays research papers

Edgar Allan Poe was a literary genius of his time. His works may seem eccentric but beneath the spoken communication and stories lies a solemn, alone boy whose only way of comfort and relief was through his pen. Of the critical reviews I have studied pertaining to Poe, never has such a varied difference of opinions been presented or suggested towards a writer. It is thought that his life had a major influence on his constitution and by reading many of his pieces I agree with that statement.Edgar Poe was born in Boston on January 19, 1809 to actors Elisabeth Arnold Poe and David Poe Junior. Edgar had a brother Henry, who was a year older than him, and a younger sister, Rosalie. His mother and father disjunct a couple months after Rosalies birth. When Edgar was two his mother passed away and a few weeks later his father died as well. As a result, Edgar and his siblings became separated. can Allan took in Edgar where he was christened as Edgar Allan Poe. Three years later the Allan s moved to England where he attended Manor House School for iii years. flush though Edgar performed very well in school, he only seemed to remember his school days in London as lonely and unhappy.After three years, they returned to Virginia but Poe felt abandoned constantly. Mr. Allan was always busy with work and his wife was in a constant state of illness. The Allans never legally adopted Poe resulting in many cards and greetings sent to the family that would fail to mention Edgar.When Edgar was a teenager the Allans moved around frequently. In 1822, the family finally settled in Richmond, in a house rented from William Galt. Edgar continued with his education, and by the age of fourteen, he was attending the Academy of Joseph H. Clarke. He did very well academically and the academy not only support his studies but nourished his gift for language. Poe excelled in Latin and French, and at age sixteen he wrote the poem Oh Tempora Oh Mores While at school Poe excelled at writing b y authoring countless numbers of poems. My research indicates that Poe had the potential to publish a book of poetry. For reasons unknown the Academy of Joseph H. Clark was not receptive to this venture and persuaded Poes stepfather not to entertain such notions. The school also brought out the athlete in Poe. He was a good runner, leaper, boxer, and sw... ...urity and anger towards sewer Allan often kept him from come through and doing well in life. He was in a constant uphill and downhill race. He didnt want success enough for himself and let John Allan ruin his chances of becoming wealthy and happy with himself. One would think though, is it better he was treated that way? For this treatment created one of the worlds close renowned, controversial and heavily debated writers ever. In my opinion, Poes purpose was to let everyone know how he felt and what he felt, and with his intelligence and proper English and grammatical skills he was allowed to do so with writing.It is often said writing is a form of calming relief, whether the content be brutal or serene, those who write seem to search and take in more from life then those who sit by and not use their imaginations. Poe may have gone deep into his and composed cover of mystery and confusion but he also reminded us about the side many people shut off in fear of harming others or being harmed themselves. Death is not a fun topic to discuss and with the way Poe would word his writings he made death itself become a light musical of phrases and poems that will be forever in our minds.

Lord of the flies :: essays research papers

In the exciting novel, Lord of the Flies, there are many symbols. Some more essential and more observed than others. One of these more important and more thoroughly observed symbols is Piggys specs. Piggys specs are authoritative to the boys survival on the island because they made the evoke that they so badly needed for survival. His specs help in there survival because without the specs to make the fire they wouldnt have been able to keep warm, cook food, or call for the ship that rescued them. The specs were so important that they argued and fought over who got them. One clock Jacks gang stole them and broke them because they wanted them and needed them so badly. So many people desired them because they are needed to arrive on the Island. Lastly, the specs represent many things in the book such as power, leadership, and differences between Jack and Ralph.Piggys specs are use for lighting the fire in the beginning of this novel. This is a huge accomplishment because without the fire the kids would have died a long, long time ago. The fire enabled them to eat, keep warm, and signal planes of boats for rescue. His specs are essential to their survival.The specs help in their survival because the fire is the main priority on the Island. It cooked the food that the hunters kill. Without cooking the food they gouget eat anything except berries and plants. These things run out and are not as nutritional. The kids need meat to survive. The fire kept the kids warm during the wickednesstime. At night it gets cold out and the kids could get sick if they are exposed to extremely hot or cold temperatures. This would cause the kids to get sick and maybe however die. Also, the fire was used as a signal. The fire signaled the boat that rescued them from the Island. The boat wouldnt have come to save them if it didnt see the stool made by the fire. The fire is an absolute necessity on the Island. The kids would have had no chance of living without the fire.One time , the specs got broken because Ralph and Jack separated and Jacks gang wanted the spec. Therefore, Jacks gang tried stealing them in the night from Piggy. They didnt steal them but the specs were broken. other time, they ambushed Piggy and stole them from him.

Comparing Morality in The Prince, Second Treatise of Government, and Ut

Comparing MoralityinThe Prince, Second Treatise of Government, and UtilitarianismNiccolo Machiavelli, John Locke, and John Stuart Mill present three distinct models of political science in their works The Prince, Second Treatise of Government, and Utilitarianism. From an examination of these models it is possible to infer their views about human nature and its connection to the purpose of government. A key to comparing these views empennage be found in an examination of their ideas of morality as an intermediary between government and human nature. Whether this morality must be inferred from their writings or whether it is explicitly mentioned, it differs among the three in its definition, source, and purpose. Approximately three hundred years separate the earliest of these works, The Prince, from the most recent, Utilitarianism, and a progression is discernible in the thought of morality over this span. Machiavelli does non mention the word morality, but his description of the t rends and ideals of human political interaction allow for a reasonable deduction of the concept. Locke, too, does not use the word, but he does write of the standard of right and wrong. In contrast, Mill writes explicitly and extensively of morality in its forms, sources, and obligations. A logical commencement point in this examination is a look at their relative views of human nature. To Machiavelli, people are children that need order. They are childlike, not in their innocence, but in their passions. They are ungrateful, greedy, deceptive, and fickle. However, they are also rational and interested in avoiding danger. In calculating their interests they can perceive the need to join together to take common goals, such as conquest for acquisition, p... ...e driven into civil society by their contentious natures. As such, all three have the need for an organizing and directing influence in society to ensure that it accomplishes the ends for which it exists. For Machiavelli and for Locke, this influence comes directly from the government. For Mill, this influence comes from within society, the associations one forms with other people however it requires a certain borderline support from the government to keep it on the proper track. This influence is morality, and it is an extension of human nature. Works CitedLocke, John. The Second Treatise of Government, ed. Thomas Peardon, New York, Bobbs-Merrill, 1952. Machiavelli, Niccolo. The Prince. Trans. Hill Thompson. Norwalk The Easton Press, 1980.Mill, John Stuart. Utilitarianism Resources. BLTC. 19 January 2003.

Toni Morrison Essay examples -- essays research papers

Toni MorrisonThe issue of abandonment and the will that it takes to survive the hardship of it is a reoccurring theme in Toni Morrisons writing. Tar Baby, genus Sula and heaven all deal with the issue of abandonment and how it relates to the characters in her stories. Through her fiction, Toni Morrison intends to present problems, not their answers (Moon). Her stated aim is to show "how to survive whole in a world where we are all of us, in some measure, victims of something." (Morrison) Morrisons broad vision extends beyond the individual to one that explores self-discovery in relation to a "shared history." In order to dramatize the destructive effects of this kind of dependency, she intentionally exaggerates to find the limits. In a film interview, Morrison has stated, "I suppose that in many of my novels I tend to discuss ones dependency on the world for identification, self-value, feelings of worth. The abandonment that it takes for one to gain these qualit ies is prominent in my writing. Toni Morrison has been consistently insightful and helpful critic of her work. With impact to her novels, she has indicated that her plan was to take love and the effects of its scarcity in the world as her major themes, concentrating on the interior lives of her characters, especially those of an enclosed community. Born Chloe Anthony Wofford, on February 18, 1931, in Lorain, Ohio. The daughter of George Wofford, a shipyard welder, and his wife Ramah, Morrison was schooled by her parents in the richness of her African-American heritage and the joys of great literature. When she entered first grade, she was the only black student in her class and also the only child who had already learned to read. Since many people couldnt pronounce her first name correctly, she changed it to Toni, a shortened writing". version of her middle name. She joined a repertory company, the Howard University Players, with whom she made several tours of the South. She saw firsthand the life of the blacks there, the life her parents had escaped by moving north. After graduating, Toni was offered a job at Texas Southern University in Houston, where she taught introductory English. Unlike Howard University, where black culture was neglected or minimized, at Texas Southern they celebrated black heritage with Negro history week and introduced to her the idea of b... ... of her birth, to marry, to raise a family, to become a pillar of the tightly knit black community. The other, Sula Peace, rejects all that Nel has accepted. She escapes to college, submerges herself in city life, and when she returns to her roots, it is as a rebel, a mocker, a wanton sexual seductress.(Back Cover)     The relationship between the young women throughout a certain portion of their lives was invest on hold due to the distance between them. Sula chose to move away from Ohio when she was young and therefore somewhat abandoned the life that the two girl s had in previous years. When reunited with Sula, Nel expresses her thoughts on the abandonment of herself by her friendSula said doing anything forever and ever was hell. Nel didnt understand it then, but now in the bathroom, trying to feel, she thought . . . "Sula was wrong. Hell aint things lasting forever. Hell is change." Not only did men leave and children grow up and die, but pull down that misery didnt last. One day she wouldnt even have that. This very grief that had twisted her into a curve on the floor and flayed her would be gone. She would lose that too. (Morrsion, 108)

Expository Writing Essay -- Teaching Education

Expository WritingI really dont have any idea on where to start this paper, where it should go, and how it should end. It seems that Im having a subtile problem grasping the idea of expository writing. Its like when you were a kid trying to make it all the way across the monkey bars. You want to be able to reach that conterminous rung and you try very hard, but several(prenominal)how you unspoiled cant reach it. I seem to be having that problem. Right now, as I write, Im not exactly sure Im stretchability the goal of this assignment, but this may be the best that it gets.All through elementary school, high school, and my first year of college, I was taught (and believed it was the only right way) that you must start your paper with a introduction, followed by the body of the paper, and wrap up your main thoughts in the conclusion. Although, in the past three weeks, I have learned that writing can go beyond those boundaries. Now, isnt that a shock after all these years of orb e ducation. It just doesnt seem right not to construct a paper in the way I have always done in the past, or should I say as this bad habit Ive always had. But is actually bad? It always appeared to fit me just right.I am not planning a career in writing. I only want to add and subtract numbers, things that make sense to me. These are the things I understand, to some extent anyhow. There is no alternate interpretation of fourteen minus seven. It will always be seven, no matter how you look at it or who looks at it. It will always be seven. There is one definite answer and if you get it wrong, youre just plain wrong. No ifs, ands, or buts about it. No one can decide that on some particular day that fourteen minus seven is eight. It is impossible. The answer will, f... ...convey your message and get the reaction(s) you want, what is there to dislodge? How about leaving well enough alone? If its not broke, why fix it?As I look back through this paper, I am not certain I have met the re quirements of this writing assignment. I feel as though I am still trying the reach that next bar on the monkey bars as I did when I was young. No matter how much I struggle and lunge for the next rung, it is just barely out of my reach. But in all actuality, is that what Im really trying to accomplish? Is just reaching the next rung my main objective? No, reaching the end of the monkey bars is my goal. As for right now, I would be happy just reaching that next rung. As my first paper in approximately two years, I hope it is not too terribly bad. As the quarter progresses, I hope to improve in this writing dash that is all too new and foreign to me.

Essay --

Aditya A RFlat no 102, E.S. Apartments,F-73, Madhura Nagar,Hyderabad,India, 500038Tel +91-8333820576E-mail adityaalurgmail.comDepartment of Computer Sciences,University of PennsylvaniaStatement Of Purpose What sight makes possible, computer apprehension makes real.While there may be no limit to what technology can accomplishfrom space travel to robots that can digit carsnone of it is possible without key breakthroughs in compute theory, artificial intelligence, data analysis, and application design. For this reason, I want to develop a deep understanding of computing theory and applications that will serve as a springboard to future discoveries. Absorbing new technologies has always been a pleasure to me. I like to be ahead of others in knowing new technologies, and thats why I want to study further. It is this desire that made me apply for the masters grade in computer and information science at the University of Pennsylvania.During my Undergraduate degree program at SASTRA U niversity, the area which was of special interest to me was the design and analysis of algorithms. My world-class encounter with algorithms was when I wrote code for the popular video game Pac-Man (in C++). Thereafter, I developed a liking for the subject and challenged myself with tougher algorithmic problems by take part in programming contests hosted on sites like Codechef , Sphere Online Judge and TopCoder. I stood 10th in India in the Codechef February challenge- two hundred9 and was consistently ranked in top 200 in TopCoder. Later that year, our team of 3 members qualified for the Asian regionals of the prestigious ACM(Association For Computing Machinery) Inter-Collegiate Programming Contest . I also went on to top my division i... ...and innovative work, especially when it leads to practical applications. My ideal vision of a career has always been a job that involves creativity, innovation and flexibility. I am confident that high education would give me the desired pu sh towards a career in research and an opportunity to do well in my chosen field of interest. I am eager to work under the guidance of the distinguished faculty members of the University of Pennsylvania. I am convinced that the facilities in the department of computer and information science in your university will be very useful for dedicated involvement in research projects. I believe that the CIS program at UPenn is compelling plenteous to whet my appetite for solving difficult problems in the field of computing and the best impetus I can get to my career. It would be an honor to be accepted as a student in this institution.

AfricanAmerican Representation in the Media :: Free Essay Writer

AfricanAmerican Representation in the Media In Jacqueline Bobos article, The colorise Purple Black Women as ethnic Readers, she discusses the way in which black women create meaning out of the mainstream text of the film The Color Purple. In Leslie B. Innis and Joe R. Feagins article, The Cosby Show The View From the Black Middle Class, they be examining black middle-class responses to the portrayal of black family life on The Cosby Show. In their respective articles, Bobo, and Innis and Feagin argon investigating the representation of race, particularly African American race, in the mass media. The chief concerns of their investigations lie in how African Americans deal with the way these representations portray them individu tout ensembley and their social group as a whole. In this piece of music I will compare the issues in each study, analyze the larger sociopolitical implications of the media representations and apply a similar framework of concerns to my own recept ion analysis project.In Bobos article, the chief concerns of the author are the savage and brutal depiction of black men in the film, black family instability, and the way that black women compress the film and use their own reconstructed meaning of it to empower themselves and their social group, (90,92). Film as a medium starts out with many potential limitations and problems when it comes to representing a whole race of people. No two people are exactly alike no matter what race they come from so there is no way one film can represent all peoples. Unfortunately, many people believe that a certain depiction of black people characterizes all black people, which is certainly not the case. This is very dangerous because this perpetuates stereotyping and discrimination. The viewing public pays for movies and therefore movie directors have to tailor their product so that the majority of viewers will enjoy, and agree with the ideas behind the film. The majority almost always means wh ite America so even African American based movies are made for white audiences. Because of this, the representations of blacks in the medium of film are almost always white ideas of who black people are, not who they really are.The film The Color Purple has been the center of controversy since it was made in 1985. Many people feel the film is a terrible portrayal of black family life and that it is stereotyped in its depiction of black men as evil and brutal tyrants who imprison and mentally and verbally abuse woman.

Legal Constraints Regarding the Usage of Customer Data :: essays research papers

1. PRIVACY WANTED     32. THE statute EU DIRECTIVE AND THE CAN SPAM pretend     32.1. Safe Harbor     42.1.1 Opt-in or Opt-out?     41. Privacy wantedMost of us have already asked ourselves who all owns the information approximately our name, our address and telephone number or the marrow we keep in our checking account. Instinctively we feel that our name and other personal information belong to us and dislike the thought that someone else could profit from marketing them. However, it is the obvious reality that it happens very often. It is enough to smell at our mailboxes to see big amounts of unsolicited mails with motley kinds of offers for a number of products and work. Clearly, customer information is seen as a business asset that is acquired and utilized aggressively.To encounter the dimensions of the privacy debate, it is valuable to think that e-commerce allows marketers to advertise goods and services ever more accurately, in an increasingly personalized manner. Rather than relying on demographic statistics that lump consumers into wide-eyed target groups, or collating credit card get entropy into marketing profiles, the Internet allows businesses to track profiles and information provided directly by the consumer and then create automate marketing programs tailored specifically to that customer. By observe clicks made on the Web and leaving behind "cookies" on the computer to help the system remember an individual, marketers can gather a startling amount of personal information with which to sell goods and services.There is a lot of talk about the desired take aim of privacy regarding the wide range of customer data held by businesses. The consumers are becoming more displeased by marketers buying and selling their personal information, piece of music at the same time the rise of e-commerce has increase fears about this issue, due to the ease with which all types of sensitive data may be gathered, copied, shared, and misused via the Internet.In response, the European governments have passed tough laws regulating how businesses debate and share personal information including a prohibition on sharing data with businesses located in countries that fail to provide adequate data protection. precondition the far less restrictive policies on privacy in the US, many in the business companionship feared that the new laws would effect e-commerce between the US and Europe.2. The standard EU Directive and the CAN Spam ActThe view on how much protection consumers deserve regarding their data and how much control should they be allowed in the way businesses use that data depends on where one lives.Legal Constraints Regarding the Usage of Customer Data essays research papers 1. PRIVACY WANTED     32. THE REGULATION EU DIRECTIVE AND THE CAN SPAM ACT     32.1. Safe Harbor   &n bsp 42.1.1 Opt-in or Opt-out?     41. Privacy wantedMost of us have already asked ourselves who all owns the information about our name, our address and telephone number or the amount we keep in our checking account. Instinctively we feel that our names and other personal information belong to us and dislike the thought that someone else could profit from marketing them. However, it is the obvious reality that it happens very often. It is enough to look at our mailboxes to see big amounts of unsolicited mails with various kinds of offers for a number of products and services. Clearly, customer information is seen as a business asset that is acquired and utilized aggressively.To understand the dimensions of the privacy debate, it is valuable to remember that e-commerce allows marketers to advertise goods and services ever more accurately, in an increasingly personalized manner. Rather than relying on demographic statistics that lump consumers into broad target groups, or collating credit card purchasing data into marketing profiles, the Internet allows businesses to track profiles and information provided directly by the consumer and then create automated marketing programs tailored specifically to that customer. By monitoring clicks made on the Web and leaving behind "cookies" on the computer to help the system remember an individual, marketers can gather a startling amount of personal information with which to sell goods and services.There is a lot of talk about the desired level of privacy regarding the wide range of customer data held by businesses. The consumers are becoming more displeased by marketers buying and selling their personal information, while at the same time the rise of e-commerce has raised fears about this issue, due to the ease with which all types of sensitive data may be gathered, copied, shared, and misused via the Internet.In response, the European governments have passed tough laws regulating how busin esses manage and share personal information including a prohibition on sharing data with businesses located in countries that fail to provide adequate data protection. Given the far less restrictive policies on privacy in the US, many in the business community feared that the new laws would effect e-commerce between the US and Europe.2. The Regulation EU Directive and the CAN Spam ActThe view on how much protection consumers deserve regarding their data and how much control should they be allowed in the way businesses use that data depends on where one lives.

Nature Imagery in Tennysons In Memoriam and Arnolds To Marguerite--Continued and Dover Beach :: Comparison Compare Conatrast Essays

Nature Imagery in Tennysons In Memoriam and Arnolds To Marguerite--Continued and Dover BeachTwo poets who used an abundance of record imagery in the Victorian period were Alfred, Lord Tennyson and Matthew Arnold. In Tennysons In Memoriam, he utilizes many different aspects of nature as metaphors to describe his emotions after the remnant of a close friend. Arnolds poetry uses different types of water as metaphors in To Marguerite--Continued and Dover Beach. In the posening of Tennysons poem, he describes an old yew tree. The tree, to him, is dead and at this proterozoic point of his grief he cannot find any life in the nature surrounding him. The old yew which grapsest at the stones/ That name the underlying dead,/ Thy fibers net the untroubled head,/ Thy roots are wrapped about the bones (2.1-4). Therefore he sees the tree as an extension of the graves it grew on. The roots are entangled most the dead bones and are as dead as the skull of the person, unable to dream ever again . The world around the tree and grave will begin again to bloom, but Tennyson feels the tree will not change and keep its gloomy appearance throughout the year. He is sick for thy stubborn hardihood (2.14) and seems to appetite to be equal the tree. For if he were also dead, he would not have to feel the pain he is experiencing. He likens his poetry to nature also. He uses words, like weeds... (5.9) to envelope himself from the pain. His poem is this poor flower of poesy (8.18) but he writes it anyway since it once pleased his dead friend. I go to plant it on his tomb./ That if it can it there may bloom,/ Or dying, there at least may die (8.22-24). At this point he is considering the possibility of life continuing, at least through his poetry. Yet he does not seem to care about this possibility strongly. If there is no life within his poetry, then he feels its proper place is dead with his friend. Further into the poem, the immediate frenzy of grief has subsided, and he reflects u pon his grief more calmly. Calm is the morn without a sound,/ Calm as to suit a calmer grief, And only through the faded leaf/ The chestnut pattering to the ground (11.1-4). His natural surroundings are quiet, which he feels are suited to this submit in his grief.

Legal Constraints Regarding the Usage of Customer Data :: essays research papers

1. PRIVACY WANTED     32. THE REGULATION EU DIRECTIVE AND THE CAN SPAM impress     32.1. Safe Harbor     42.1.1 Opt-in or Opt-out?     41. Privacy wantedMost of us have already asked ourselves who all owns the schooling somewhat our name, our address and teleph angiotensin converting enzyme number or the add together we keep in our checking account. Instinctively we feel that our names and other personal information belong to us and dislike the thought that someone else could profit from merchandising them. However, it is the obvious reality that it happens very often. It is enough to look at our mailboxes to see big joins of unsolicited mails with various(a) kinds of offers for a number of products and operate. Clearly, customer information is seen as a business asset that is acquired and utilized aggressively.To understand the dimensions of the privateness debate, it is valuable to remember tha t e-commerce allows marketers to advertise goods and services ever more accurately, in an increasingly personalised manner. Rather than relying on demographic statistics that lump consumers into broad target groups, or collating credit card purchase information into marketing profiles, the Internet allows businesses to track profiles and information provided directly by the consumer and then create automated marketing programs tailored specifically to that customer. By monitor clicks made on the Web and leaving butt joint "cookies" on the computer to help the system remember an individual, marketers can gather a startling amount of personal information with which to sell goods and services.There is a lot of talk about the desired level of privacy regarding the wide range of customer data held by businesses. The consumers are becoming more displeased by marketers buying and selling their personal information, while at the same time the rise of e-commerce has brocaded fea rs about this issue, due to the ease with which all types of crude data may be gathered, copied, shared, and misused via the Internet.In response, the European governments have passed tough laws regulating how businesses pick off and share personal information including a banishment on sharing data with businesses located in countries that fail to provide adequate data protection. wedded the far less restrictive policies on privacy in the US, many in the business community feared that the new laws would effect e-commerce between the US and Europe.2. The ruler EU Directive and the CAN Spam arrangeThe view on how much protection consumers deserve regarding their data and how much control should they be allowed in the way businesses use that data depends on where one lives.Legal Constraints Regarding the Usage of Customer Data essays research papers 1. PRIVACY WANTED     32. THE REGULATION EU DIRECTIVE AND THE CAN SPAM ACT     32.1. S afe Harbor     42.1.1 Opt-in or Opt-out?     41. Privacy wantedMost of us have already asked ourselves who all owns the information about our name, our address and telephone number or the amount we keep in our checking account. Instinctively we feel that our names and other personal information belong to us and dislike the thought that someone else could profit from marketing them. However, it is the obvious reality that it happens very often. It is enough to look at our mailboxes to see big amounts of unsolicited mails with various kinds of offers for a number of products and services. Clearly, customer information is seen as a business asset that is acquired and utilized aggressively.To understand the dimensions of the privacy debate, it is valuable to remember that e-commerce allows marketers to advertise goods and services ever more accurately, in an increasingly personalized manner. Rather than relying on demographic statistics that lump consumers into broad target groups, or collating credit card purchasing data into marketing profiles, the Internet allows businesses to track profiles and information provided directly by the consumer and then create automated marketing programs tailored specifically to that customer. By monitoring clicks made on the Web and leaving behind "cookies" on the computer to help the system remember an individual, marketers can gather a startling amount of personal information with which to sell goods and services.There is a lot of talk about the desired level of privacy regarding the wide range of customer data held by businesses. The consumers are becoming more displeased by marketers buying and selling their personal information, while at the same time the rise of e-commerce has raised fears about this issue, due to the ease with which all types of sensitive data may be gathered, copied, shared, and misused via the Internet.In response, the European governments have passed toug h laws regulating how businesses manage and share personal information including a prohibition on sharing data with businesses located in countries that fail to provide adequate data protection. Given the far less restrictive policies on privacy in the US, many in the business community feared that the new laws would effect e-commerce between the US and Europe.2. The Regulation EU Directive and the CAN Spam ActThe view on how much protection consumers deserve regarding their data and how much control should they be allowed in the way businesses use that data depends on where one lives.

Nature Imagery in Tennysons In Memoriam and Arnolds To Marguerite--Continued and Dover Beach :: Comparison Compare Conatrast Essays

Nature Imagery in Tennysons In Memoriam and Arnolds To Marguerite--Continued and Dover BeachTwo poets who used an abundance of temperament imagery in the Victorian period were Alfred, Lord Tennyson and Matthew Arnold. In Tennysons In Memoriam, he utilizes many different aspects of nature as metaphors to describe his emotions after the goal of a close friend. Arnolds poetry uses different types of water as metaphors in To Marguerite--Continued and Dover Beach. In the take upning of Tennysons poem, he describes an old yew tree. The tree, to him, is dead and at this betimes point of his grief he cannot find any life in the nature surrounding him. The old yew which grapsest at the stones/ That name the underlying dead,/ Thy fibers net the dreamless head,/ Thy roots are wrapped about the bones (2.1-4). Therefore he sees the tree as an extension of the graves it grew on. The roots are entangled roughly the dead bones and are as dead as the skull of the person, unable to dream ever aga in. The world around the tree and grave will begin again to bloom, but Tennyson feels the tree will not change and keep its gloomy appearance throughout the year. He is sick for thy stubborn hardihood (2.14) and seems to paying attention to be same(p) the tree. For if he were also dead, he would not have to feel the pain he is experiencing. He likens his poetry to nature also. He uses words, like weeds... (5.9) to envelope himself from the pain. His poem is this poor flower of poesy (8.18) but he writes it anyway since it once pleased his dead friend. I go to plant it on his tomb./ That if it can it there may bloom,/ Or dying, there at least may die (8.22-24). At this point he is considering the possibility of life continuing, at least through his poetry. Yet he does not seem to care about this possibility strongly. If there is no life within his poetry, then he feels its proper place is dead with his friend. Further into the poem, the immediate frenzy of grief has subsided, and h e reflects upon his grief more calmly. Calm is the morn without a sound,/ Calm as to suit a calmer grief, And only through the faded leaf/ The chestnut pattering to the ground (11.1-4). His natural surroundings are quiet, which he feels are suited to this microscope stage in his grief.

Healthcare-associated infections (HAIs) Essay

BACKGROUNDHealthc atomic number 18-associated transmittings (HAIs) are bacterial transmission systems acquired during a patients stay in a healthcare institution. It imposes a huge burden on healthcare institutions, costing billions of dollars for additional care costs as well as a significant fraction of confused lives (Houghton, 2006). Current estimates depict that approximately 2 million patients acquire healthcare-associated infections (HAIs) or nosocomial infections severally year, of which 90,000 to 100,000 patients die (Houghton, 2006), making HAIs non only a matter health problem, but a global threat as well. Common HAIs acknowledge hematological, surgical site, dermatological, respiratory, urinary and gastrointestinal systems. In ball club to check out the join on in number of healthcare-associated infections, it is fundamental to identify key factors that feign healthcare institutions susceptible to much(prenominal)(prenominal) outbreaks. There is a need to eva luate the sensitivity and readiness of healthcare institutions to healthcare-associated infections in order to prevent coming(prenominal) outbreaks.PROBLEM STATEMENT This study forget investigate the sensitivity of detection and efficiency of reporting healthcare-associated infections to the infirmary administration, in the context of providing measures in improving the current oversight computer programme in the country. The guidelines to naming of a healthcare associated infection go out be evaluated by means of personal interactions with healthcare workers using questionnaires which allow be designed using a multiple choice approach.CONCEPTUAL/THEORETICAL FRAMEWORK This study is found on the need to address the current epidemic of healthcare-associated infection that is emerging around the world. Before an impelling solution to the problem is designed, it is essential that shortcomings in the prototype procedures of healthcare institutions be set. This may be done by determining the level of sensitivity of healthcare personnel to symptoms of healthcare-associated infections, as well as sagacious what are the first set of actions to be done once an infection is substantiate within a healthcare institution. This study may armed service as the first measurement tool that addresses these aspects of the global epidemic.RESEARCH QUESTION/HYPOTHESIS This investigation rails to address the question of whether the current infirmary administration is sensitive full to detect and substantially efficient to report to healthcare institutions any incidents of healthcare-associated infections. This leave alone be directly evaluated using survey entropy appeals from retrospective cases of particular health institutions as related to dates of hospital accession, confirmation of infection and treatment epoch.SIGNIFICANCE OF THE STUDY There is a need for an effective oversight and control program for healthcare-associated infections that are base d on current settings in a healthcare institution. Through surveys that inquire on customary practices and repartees of healthcare workers, any shortcomings or avertible gaps in the hospital system may be reformed, which in turn will alleviate the spread of infection in the healthcare institutions. Review of health check records and interviews with attending healthcare personnel will be performed in order to congeal whether there are certain discrepancies and gaps in the healthcare protocol that advance pollution and further spreading of infectious microbials around the healthcare institution. This study may facilitate the identification of key factors that influence the increase in frequence of nosocomial infections in hospitals. The results of this investigation may positively serve as a tool to healthcare workers such as nurses and science lab technicians.STATEMENT OF THE subroutine (OBJECTIVES) This look into will determine the sensitivity and response rate of healthca re workers to healthcare-associated infections. This proposal aims to develop a measurement tool that will determine the sensitivity for identification, efficiency of reporting and the response rate to a healthcare-association infection, with the aim of designing a cost-effective and quick way of controlling and ultimately eradicating the healthcare-related problem.LITERATURE canvass The prevention and control of HAIs requires a all-inclusive approach that addresses as many pathogens as possible (Wiseman, 2006). Urinary tract infections (UTI) associated with catheter use are the most car park HAIs, with hospital-acquired pneumonia having the highest mortality rate (Houghton, 2006). These infections are frequently problematic to treat due to the fact that the microorganisms involved have become resistant to antibiotics (Broadhead, Parra and Skelton, 2001). Recent media coverage of meticillin-resistant staph aureus (MRSA) has increased the awareness of healthcare professionals to the threat of this particular microbe. S. aureus infections can result in cellulitis, osteomyelitis, septic arthritis and pneumonia, and some of the systemic diseases such as food poisoning, scalded pare down syndrome and toxic shock syndrome (Zaoutis, Dawid and Kim, 2002). MRSA and vancomycin-resistant Enterococcus (VRE) are the primary causes of nosocomial infections and are significant factors in increased morbidity and mortality rates. These microbes are currently endemic in many healthcare institutions, particularly problematic in intensive care units (intensive care units) (Furuno, et al. 2005). VRE Infections have become prevalent in U.S. hospitals over the utmost(a) decade, increasing in incidence 25-fold (Ridwan et al., 2002). Vancomycin is the antibiotic frequently used to treat infections caused by MRSA, but recent years have seen the emergence of Staphylococcus aureus infections that have high-resistance to vancomycin, which makes the future effectiveness of this drug questionable (Furuno et al., 2005).All known variants of the vancomycin-resistant Staphylococcus aureus (VRSA) insulates have possessed the vanA gene, which carries with it resistance to vancomycin. This development is believed to have been acquired when the MRSA isolate conjugated with a co-colonizing VRE isolate (Furuno et al., 2005, p. 1539). This means that patients who suffer co-colonization from MRSA and VRE have an increased risk for colonization and infection by VRSA (Furuno et al., 2005). Furthermore, Zirakzadeh and Patel (2006) stated that VRE has become a major concern due, in part, to its king to transfer vancomycin resistance to opposite bacteria, which includes MRSA. Infection of susceptible patients typically occurs in environments that have a high rate of patient colonization with VRE, such as ICUs and oncology units (Zirakzadeh and Patel, 2006). In these healthcare settings, VRE has been known to survive for extensive periods and research has to a fault observed that VRE has the ability to contaminate virtually every surface (Zirakzadeh and Patel, 2006). Efforts to control HAIs, such as VRE, have focused on prevention, such as through move over hygiene, as the first line of defense. Hand hygiene has been better by using user-friendly, alcohol-based bargain cleansers, but there still remains the goal of achieving consistently high levels of compliance with their use (Carling et al., 2005, p. 1). Screening-based isolation practices have likewise improved transmission rates of MRSA and VRE however, logistic issues and the cost-effectiveness of these practices are still being study (Carling et al., 2005). Additionally, despite isolation practices, outbreaks and instances of environmental contamination have been documented in regards to MRSA, VRE and clostridia difficile, which cannot be screened with any practicality (Carling et al., 2005). The numerous obstacles that exist in regards to effective screening practices suggest that a focus on improving existing make clean/disinfecting practices may prove to be more effective in halting the spread of HAIs (Carling et al., 2005). Studies over the last several decades have shown that there is often contamination of surfaces in and around the patient, as pathogens associated with the hospital environment have been known to survive on surfaces for weeks or even months (Carling et al., 2005). Significant rates of contamination with Clostridium difficile have been connected with symptomatic and asymptomatic patients (Carling et al., 2005). In 2002, the CDC issued guidelines that called for hospitals to thoroughly clean and disinfect environmental medical checkup equipment surfaces on a regular earth (Carling et al., 2005, p. 2). otherwise organizations have followed suit and stressed repeatedly the need for healthcare provides to focus on environmental cleanup position and disinfecting activities, yet these guidelines have not provided directives that address on the bu tton how healthcare providers can either evaluate their ability to comply with professional guidelines on this topic or ensure that their procedures are effective (Carling et al., 2005). Nevertheless, literature on the subject does offer some guidance. care, evidence-based infection control practices and the responsible use of antibiotics have been determined to be crucial to controlling HAIs (Wiseman, 2006). The establishment of comprehensive surveillance programs has facilitated the creation of national entropybases the compile cases of infection which may be useful to researchers investigating progression rates and causal factors. Evidence-based control practices may be implemented by distributing guidelines for aseptic hospital protocols, hospital hygiene, personal protective equipment and disposal of biohazardous sharps. A review of normally used antibiotics in terms of proper dose and length of treatment based on clinical evidence and best practice guidance should also be p erformed. Curry and Cole (2001) describe that the medical and surgical ICUs in large inner-city teaching hospitals developed an elevated patient VRE colonization rate. A multi-faceted approach was instituted to correct this problem, which involved changing behavior by shifting norms at multiple levels through the ICU community (Curry and Cole, 2001, p. 13). This intervention consisted of five levels of behavioral change. These encompassed 1. intrapersonal and individual factors 2. interpersonal factors 3. institutional factors 4. community factors and 5. public factors (Curry and Cole, 2001, p. 13). educational interventions were developed that addressed each level of influence and behavioral change was predicated on modeling, observational learning and vicarious reinforcement (Curry and Cole, 2001, p. 13). These procedures resulted in a label decrease of VRE surveillance cultures and positive clinical isolates within six months and this decrease has been consistent over the next twain years (Curry and Cole, 2001, p. 13). Research has shown that the nutritional billet of preoperative and perioperative patients can influence their risk for acquiring a HAI (Martindale and Cresci, 2005). This is particularly true for patients who are undergoing surgery for neoplastic disease as this can commonly result in immunosuppression (Martindale and Cresci, 2005). Inadequate nutrition, surgical insult, anesthesia, blood transfusions, adjuvant chemotherapy/radiation/ and other metabolic changes have been identified as contributing to suppression of the resistant system (Martindale and Cresci, 2005). Furthermore, studies have also associated infection risk with glycemic control Maintaining blood glucose levels between 80 and 110 mg/dL vs. 180 and 200 mg/dL has been shown to result in fewer instances of acute renal failure, fewer transfusions, less polyneuroopathy and decreased ICU length of stay (Martindale and Cresci, 2005, p. S53). Citing Ulrich and Zimring, Rollins (20 04) states that getting rid of double-occupancy inhabit and providing all patients with single live that can be adjusted to meet their precise medical needs can improve patient safety by trim down patient transfers and cutting the risk of nosocomial infections. While these researchers admit that the up-front cost of private rooms is significant, this will be offset by the nest egg accrued through lowers rates of infection and readmission, as well as shorter hospital stays (Rollins, 2004). A recent study conducted by researchers at sugars Rush University Medical Center found that enforcing environmental cleaning standards on a routine basis resulted in less surface contamination with VRE, cleaner healthcare worker haves, and a significant reduction in VRE cross-transmission in an ICU (Cleaning campaign, 2006, p. 30). These improvement in VRE contamination continued to be experience even when VRE-colonized patients were continually admitted and healthcare workers compliance wi th hand hygiene procedures were only moderate (Cleaning campaign, 2006). The strategies that the researchers implemented included that theyheld in-services for housekeepers about why cleaning is important emphasizing thorough cleaning of surfaces likely to be touched by patients or workers.increased monitor of housekeeper performance.recruited respiratory therapists to clean ventilator control panels daily.educated nurses and other ICU staff on VRE and how they could assist housekeepers by clearing surfaces that need cleaning.conducted a hand hygiene campaign, including mounting alcohol gel dispensers in common battlefields, patient rooms and every room entrance (Cleaning campaign, 2006, p. 30). CDC guidelines indicate that if hands are not visibly soiled, using an alcohol-based hand rub should become commonplace between patient contacts. When hands are visibly soiled, use of an anti-microbial soap and water is required. If contact with C difficile or Bacillus anthracis is possibl e, it is recommended that the healthcare provider dud with anti-microbial soap and water, as other antiseptic agents have poor efficacy against spore-forming bacteria and the physical friction of using soap and water at least decreases the level of contamination (Houghton, 2006). Page (2005) indicates that the CDC has joined with the US Department of Health and Human Services, the National Institutes of Health (NIH and the Food and Drug Administration (FDA) to lead a task force of 10 agencies and departments, which have developed a blueprint outlining federal actions to combat this problem. This template emphasizes the efficacy of hand washing, among other points (Page, 2005). In 2002, the CDC issued updated hand hygiene guidelines, which address new development and research on this topic, such as alcohol-based hand rubs and alternatives to antibacterial soaps and water (Houghton, 2006, p. 2). However, while the efficacy of hand hygiene is well accepted, it is also well known that healthcare workers of all disciplines frequently fail to abide by adequate hand hygiene practices (Houghton, 2006, p. 2). In fact, research has shown that adherence rates to hand hygiene guidelines are lowest in ICUs, where to the frequency of patient care contact, multiple opportunities for hand hygiene exist on a hourly basis (Houghton, 2006). According to Houghton (2006), any direct patient-care contact, which includes contact with gloves and/or contact with objects in the immediate patient vicinity, constitutes an opportunity for appropriate hand hygiene. This suggests that the proposed intervention should also include asking healthcare employees at the site of the intervention to participate in a survey that examines, first of all, how closely hand hygiene protocols are followed and, if they are not followed, why not. It may be that the activity level of ICUs is so great that the practitioners feel that they cannot take sufficient time to do adequate hand hygiene. If this is th e case, alternative methods of hand hygiene to that institutions traditional policy may need to be investigated. Just as this study revealed factors that can be associated with non-compliance, a similar investigative effort may be called for to determine reasons why compliance may not be satisfactory for cleaning/disinfecting environmental surfaces. Again, it may be that non-compliance hinges on factors of time. It may be, therefore, expeditious for hospitals and other healthcare organizations to look into hiring additional personnel to aid with cleaning/disinfecting tasks. It may also prove necessary, to cope with factors of time and efficiency, to train cleaning personnel to take a systematic approach to patient room cleaning that includes all high touch areas. As noted previously, researchers at Chicagos Rush University Medical Center found that holding in-service training for housekeepers was an effective component of their overall strategy in lowering VRE related infections (Cl eaning campaign, 2006). This process could be facilitated by a checklist approach or by periodically reevaluating rooms harmonise to the Carling et al. (2005) methodology. Given these detailed accounts of healthcare-associated infections in hospitals, it is of significant importance that the sensitivity and response rate of health personnel be identified in order to know if there are any discrepancies and gaps in the standard hospital protocols that foster the expansion of microbials in hospitals. This study aims to determine the level of sensitivity and response rate of healthcare institutions to the growing epidemic of healthcare-associated infections.SUMMARY HAIs are an unnecessary tragedy, increasing morbidity and mortality figures and adding to healthcare costs. While there are ways to treat all the various HAIs, the clearest remedy for this insidious drain on healthcare re microbes and personnel is prevention, which begins with the simplest of actswashing ones handsbut also extends to considering all hospital surfaces as having the potential to harbor pathogens. This means rethinking some healthcare institutional procedures. It means habitually and routinely cleaning all surfaces, as well as everywhere and anything that is routinely touched, whether by a bare or gloved hand. Stopping the spread of HAIs includes multiple factors, such as retiring and appropriate use of antibiotics. However, the first line of defense is cleaning/disinfecting procedures. This constitutes the ground zero foundational line for battling HAIs and this means that all healthcare practitioners should keep the goal of reducing the spread of HAIs foremost in their minds while going about their daily routines, washing hands between each patient contact and paying attending to other sepsis concerns. In other words, the first step in stopping HAIs is simply to keep them in the forefront of practitioner consciousness.ReferencesBroadhead, J. M., Parra, D. S., & Skelton, P. A. (2001). Emerging multiresistant organisms in the ICU Epidemiology, risk factors, surveillance, and prevention. Critical Care Nursing Quarterly, 24(2), 20.Carling, P. C., Briggs, J., Hylander, D., & Perkins, J. (2006). An evaluation of patient area cleaning in 3 hospitals using a novel targeting methodology. American journal of Infection Control, 34(8), 513-519.Centers for Disease Control and Prevention. (2006). Healthcare-Associated Infections (HAIs). Retrieved March 17, 2007, from http//www.cdc.gov/ncidod/dhqp/healthDis.htmlCleaning campaign targets VRE transmission. (2006). OR Manager, 22(7), 30.Curry, V. J., & Cole, M. (2001). Applying social and behavioral theory as a template in containing and unaired VRE. Critical Care Nursing Quarterly, 24(2), 13.Furuno, J. P., Perencevich, E. N., Johnson, J. A., Wright, M.-O., McGregor, J. C., Morris Jr, J. G., et al. (2005). Methicillin-resistant Staphylococcus aureus and Vancomycin-resistant Enterococci co-colonization. Emerging Infectious Disea ses, 11(10), 1539-1544.Harrison, S., & Lipley, N. (2006). Wipe It Out infection control initiative extended. Nursing Management UK, 12(10), 4-4.Houghton, D. (2006). HAI prevention The business leader is in your hands. Nursing Management, 37(5), 1-8.Johnson, A.P. Pearson, A. and Duckworth, G. (2005) Surveillance and epidemiology of MRSA bacteraemia in the UK. J. Antimicrob. Chemo. 56455462.Lopman, B.A., Reacher, M.H., Vipond, I/.B., Hill, D., Perry, C., Halladay, T., Brown, D.W., John Edmunds, W. and Sarangi, J. (2004) Epidemiology and Cost of Nosocomial Gastroenteritis, Avon, England, 20022003. Emerg. Infect. Dis. 10(10)1827-1834.Martindale, R. G., & Cresci, G. (2005). Preventing Infectious Complications With Nutrition Intervention. JPEN, Journal of Parenteral and Enteral Nutrition, 29(1), S53.Page, S. (2005). MRSA, VRE and CDCs plan to combat antimicrobial resistance. Vermont Nurse Connection, 8(3), 6-7.Parienti, J. J. M. D. D. T. M., Thibon, P. M. D., Heller, R. P. P., Le Roux, Y. M. D. D., von Theobald, P. M. D. D., Bensadoun, H. M. D. D., et al. (2002). Hand-rubbing with an aqueous alcoholic aolution vs traditional surgical hand-scrubbing and 30-day surgical site infection Rates. JAMA, 288(6), 722-727.Ridwan, B., Mascini, E., Reijden, N. v. d., Verhoef, J., & Bonten, M. (2002). What action should be taken to prevent spread of vancomycin resistant enterococci in European hospitals? British Medical Journal, 324(7338), 666.Rollins, J. A. (2004). Evidence-Based Hospital Design Improves Health Care Outcomes for Patients, Families, and Staff. Pediatric Nursing, 30(4), 338.Sheff, B. (2001). Taking aim at antibiotic-resistant bacteria. Nursing, 31(11), 62.STATA 8.0. College Station (TX) STATA Corporation 2002.Stevenson, K.B., Searle, K., Stoddard, G.J. and Samore, M.H. (2005) Methicillin-resistantStaphylococcus aureus and vancomycin-resistant Enterococci in rural communities, Western United States. Emerg. Infect. Dis. 11(6)895-903.Tacconelli, E. Venkataraman, L ., De Girolami, P.C. and DAgata, E.M.C. (2004) Methicillin-resistant Staphylococcus aureus bacteraemia diagnosed at hospital admission distinguishing between community-acquired versus healthcare-associated strains. J. Antimicrob. Chemother. 53474-479.Wiseman, S. (2006). Prevention and control of healthcare associated infection. Nursing Standard, 20(38), 41-45.Zaoutis, T., Dawid, S., & Kim, J. O. (2002). Multidrug-resistan organisms in general pediatrics. Pediatric Annals, 31(5), 313.Zirakzadeh, A., & Patel, R. (2006). Vancomycin-resistant enterococci Colonization, infection, detection and treatment. Mayo Clinical Proceedings, 81(4), 529-536.METHODOLOGY A retrospective non-probability cluster surveillance study will be performed on hospital records of two health institutions, Assir Central Hospital and Khamis Mushait Hospital from January 2002 to December 2006. Such coverage will acquaint a larger state of similar environmental and socioeconomic settings, which may also influence t he frequency of healthcare-associated infections in the area. This type of non-probability cluster sampling will be used because it will benefit the split-level definition that will be followed, distinguishing normal hospital cases and healthcare-associated infections or outbreaks, based on the CDCs guidelines for healthcare-associated infections. Ethical plaudit from the respective ethics review committee of each hospital will be obtained before the study will be conducted.Study population. Th study population will includ 5,000 patints that have been admitted at the Assir Central Hospital and Khamis Mushait Hospital from January 2002 to December 2006. These hospitals were chosen in order to primarily focus on collection of reliable, high-quality data based of systematic sampling. The hospitals administrative database will serve as the main source of information for this study. For purposes of anonymity, patients name calling will be kept confidential and will be replaced with a c ase number instead. A retrospective non-probability sampling using patint cases will be classified according to gender, age, diagnosis upon admission, length of stay and treatment received.The treatment phratry of the patients will be further characterized as surgical, respiratory, urinary, urological, obsttrical, intensive care, cardiac or trauma. Any co-morbidities will be taken note of in every patient included in the study. Patient records will also be reviewed to determine whether and when a healthcare-associated infection was observed backer admission to the hospital or during the patients stay in the hospital and will be identified as the time-at-risk, or the time when the infection has been ascertained and may most probably be contagious to the patients immediate environment. Among the inclusion subjects are healthcare workers such as nurses, laboratory technicians and other hospital staff members will be included in the study as population at risk. Exclusion subjects are those patients that were not admitted into the hospital because their stay in the hospital was not recommended during their healthcare. The database of the infection control team of each of the two hospitals will be reviewed to gather information on the study population in the hospitals. Infection control nurses are responsible for monitoring any outbreaks in each hospital during hospital ward rounds, or are identified as the point-of-contact personnel that is alerted as soon as an HAI incident is suspected to occur in the specific ward of the hospital. Cluster sampling will be performed when an infection does happen that fits the clinical definition of an HAI, the healthcare institution is required to report this incident to the areas or countys health protection agency. The area or county health protection agency is in charge of ensuring the comprehensiveness of incident reports, monitoring data entry and conducting analyses. The health protection agency also collects reports dur ing months that no infections were reported to verify that no infections occurred at that time.Tools to be employed. To determine whether a case patient has contracted a healthcare-associated infection, the system definitions established by the Center for Disease Control and Preventions National Nosocomial Infection Surveillance (NNIS) will be followed, with slight modification for us in a rtrospctiv study. Th NNIS dfinitions were dvlopd according to a prospctiv approach to hospital survillanc and ar dsignd to b quit spcific. Bcaus clinical dcisions ar oftn not mad on th basis of survillanc dfinitions, w bliv that som cass of clinically suspctd infction would mt most but not all of th NNIS critria and thus b classifid as non-HAI, spcially on a rtrospctiv chart rviw.W designed a retrospective-based data classification scheme that follows the following criteria patints who were not infctd, thos with suspctd HAI, and thos with confirmd HAI. In gnral, patints with suspctd HAI will inclu d thos who have received antimicrobial thrapy for a condition that appard 148 h aftr hospital admission and who will mt all but on clinical critria for a confirmed infction. Dfinitions for a confirmed HAI will b the sam as thos usd by th NNIS, xcpt that rcipt of appropriat antimicrobial thrapy will b xcludd as a critrion for a confirmd infction. Ths critria will b finalizd bfor chart data abstraction bgins. Th conomic prspctiv will b usd for masuring costs incurred by th hospital, bcaus th hospital administration will b th dcision makr for instituting and financing infction control programs.Data collction. Clinical cases of healthcare-associated infection identified by the clinical laboratories of the two participating hospitals will be compiled. Demographic, medical history and other epidemiologically relevant data on each reported case will be lay in. The microbiology laboratory of the hospital may also contribute information to the data collection. The patients medical record w ill serve as the primary source of information for this study. The data collected will be recorded in a standardized data collection form. In addition, outbreak or infection summary forms that were previously completed by infection control nurses and reported to health protection agencies as a healthcare-associated infection will be collected and integrated into the study database.The eon of an outbreak will be determined by taking note of the date the first case of the infection was reported and correlating this date to the date when the last case of the infection was reported at the healthcare institution (Lopman et al. 2004). All data will abstracted from patint mdical rcords of the healthcare facility. Intrratr rliability will not b masurd, bcaus ach abstractor will b focusd on rcording a singl lmnt of data for ach patint, similar to an assmbly lin. All data gathering will b dirctly suprvisd by a member of the research program. Patints with suspctd or confirmd HAI will b idntif id on th basis of thir vital signs, laboratory and microbiology data, and clinical findings documntd in the respective physicians progrss and consultation nots.To improve the validity of the collected data, the following approaches (Stevenson et al. 2005) will be employed 1) a data dictionary and operations manual will be created with explicit instructions for completion of the data collection forms 2) the data collection protocol will be discussed during conference calls along with frequent one-on-one communication and 3) anomalous data in the data reports will be routinely searched for and corrected. The definitions employed in this study will concentrate on the location of the patient at the time of microbiological testing for infection diagnosis, and the presence or of exposure to the healthcare environment.The study will emphasize the time of response of any member of the healthcare institution to the definitive diagnosis of the healthcare-associated infection (Johnson et al. 2 005). Each identified HAI case will be further analyzed for its causative agent, such as MRSA or VRE. All included in this study were HAI cases with any prior history of hospitalization, out-patient surgery, residence or care in a home/health agency with documented healthcare-associated infections in the last 6 months. Examples would include former out-patient cases with post-operative infections. Other coexisting factors that may be associated with healthcare-associated infections such as diabetes mellitus, immunosuppression, renal failure and other antimicrobial drug treatments, will also be included in the data collection form.The incidence rates of each type of healthcare-associated infection will be calculated for each hospital from January 2002 to December 2006. Any patient cases that could not be ascertained to be completely reported in the medical records will not be included in the analysis. The incidence rates will be expressed as the number of healthcare-associated infect ions per 10,000 patient-days or number of community cases per 10,000-person-years, based on county population (Taconelli et al. 2004).Instruments including reliability and validity. A data collection form will be designed for use in this investigation. Essential entry data will include case number (patient name is kept confidential), hospital name, date of admission, diagnosis upon admission, treatment regime, date of detection of healthcare-associated infection, treatment of healthcare-associated infection, date of admission of treatment of healthcare-associated infection, identification of HAI etiologic agent, resistance of HAI etiologic agent and date of patient discharge. The healthcare institution personnel that have attended to the patient will also be noted, such as attending physician, consults, nurses, technicians and technologists. In order to ensure reliability and validity of the data inputted into the application form, only medical records that have been completely fil l up will be used in this investigation. In addition, there will be questions in the application form that will determine whether the patient has undergone any previous exposure to any hospital for outpatient or inpatient hospital or nursing facility in the last 6 months. This is done to make sure that the source of the HAI is determined, whether it is coming from within the hospital or from another healthcare institution.Data Analysis. The collected data will be entered and stored in an AccessTM relational database (Microsoft, Redmond, WA) for analysis. AccessTM is a database management system that is very useful for handling and manipulation of data that are designed in the query format. It provides the analyst an easier way to choice data from the database according to selected fields or variables, as well as compare or combine two variables at one time.Data analyses will be performed using Microsoft ExcelTM and Stata 8.0 (2002). Proportions of total cases meeting specific epide miologic criteria will be calculated, and characteristics of each category will be compared by using fisher cat exact testing. To compare means, the t-test will be employed, and to compare proportions, the 2 test will be used. All continuous data will be analyzed using li adjoining regression. To assess linear correlations between two variables, the Spearman rank test will be used. Census data and ages of patients in each category will be compared using the Kruskal-Wallis equality of populations rank test. The relationship of healthcare institution response rates to the infection and other covariates will be sculptural by using random effects Poisson regression.Each hospital will be taken into account as a unit and treated as a random effect. During th initial phas of data collection, dscriptiv statistics will be used to dscrib and summariz th data obtained in th study. Th scond phas of analysis will focus on th us of multivariat analysis to dtrmin th rlationship btwn variables su ch as length of stay and the severity of infection. This will b conductd through th us of cross tabulation of nominal data btwn slctd variabls in th study. Statistical significanc is to b st at an alpha lvl of 0.05 ANOVA will b usd to xamin th variation among th data. Along with it, ordinary last-squars (OLS) rgrssion will b usd to tst for linar rlationships btwn variables tested. Suspctd HAI, confirmd HAI, and admission to ICU will b codd as dummy variabls, with th valus of 1 that will b assignd for patints with th attribut and 0 for thos without it. Whn prsnt, ths dichotomous variabls act as intrcpt shiftrs but do not chang th slop of th stimatd rgrssion lin.Limitations of the study. Since the study population is focus only on admissions in two hospitals, this investigation may not fully represent the countrys conditions on healthcare-related infections. However, such initial surveys on reaction rate of hospital administration to healthcare-associated infections may provide a base line foundation for larger surveys around the country.Ethical considerations. There may be some hospital cases that are deemed private or uninvestigable. These will not be included in the investigation. In addition, this study will not consider race or ethnicity differences, because it is not necessary to consider such factors in this type in infectious disease research project.Feasibility of the scope of this study. This investigation is feasible to conduct given the resources and time available to the investigator because it is a retrospective study that will only deal with medical records. Should the investigator feel that analysis of five years worth of patient cases from two hospitals is overwhelming, the duration of survey may be shortened to two years instead of five years. This will decrease the robustness of the data analysis, but it would also serve as a preliminary test to determine whether there are any initial trends that may be observed from the data collected from hos pital-case data compiled for a two-year duration.Summary assessment. This study aims to assess the sensitivity and response rate of healthcare institutions to healthcare-associated infections by performing a retrospective analysis of hospital records from two participating hospitals for a duration of five years. Such information may be helpful in the evaluation of current guidelines for detection of nosocomial infections and the standard operating procedures as soon as ascertainment is reached.Recommendation. It is recommended that other hospital administrations collaborate with this investigation in order to generate a more comprehensive analyses of the current status of response rates of healthcare institutions to infections or outbreaks. Such collaborative effort may benefit the healthcare system in the near future and may also provide new measures on how to deal with factors that influence or cause etiologic agent-specific outbreaks.

JetBlue Airways Corporation Essay

JetBlue Airways pile has been a rapidly growing discount airline business and biggest achievement story in the industry by using its strong customer service considerations and low f atomic number 18s to build a solid, growing customer base. Synopsis JetBlue Airways Corporation has established itself as a low-fare passenger airline with a differentiated product and a high-quality customer service. They focus on serving underserved markets and large metropolitan areas that have high average fares.They offering both short-haul and long-haul r protrudees that are point-to-point rather than the hub and spoke route system that has been adopted by most major U. S. airlines. JetBlue was bodied in Delaware in August 1998 and started operations in February 2000. On April 11, 2002 they announced their initial public offering of its common stock. Their base of operations is at youthful York John F. Kennedy International Airport (JFK). On February 14, 2003, JetBlue began their West Coast ba se of operations at Long Beach Municipal Airport, which serves the Los Angeles area.JetBlue currently operates 180 flights per day. visibleness and Mission JetBlues goal is to be the leading low-fare passenger airline by offering customers a differentiated product and high-quality customer service. JetBlue can offer low-fares due to its low operating costs. Cost per available seat sea mile was 6. 2 cents as compared to the reported average cost per available seat mile of 9. 58 cents offered by other major U. S. airlines. JetBlue attributes the low unit costs to the high productivity of its assets and employees.Some of the factors that lead to the low unit costs are the efficient utilization of the aircraft, the operation of only one type of aircraft, which is the Airbus A320, with a single class of service, a productive workforce, and low distribution costs. JetBlue has acquired an all-new fleet of aircraft, the Airbus A320. They currently operate 45 (53 by the end of 2003), with plans to order 100 more. These planes are expected to start arriving in mid-2005 with scheduled completion set for 2011. Eachplane has a single class layout with a wider cabin space than the competitors airplanes. In addition, each airplane is equipped with 162 leather seats with exhaust 24-channel satellite T. V. at each seat. The aircraft is fuel-efficient, very reliable, and versatile. JetBlue has established a strong brand that differentiates itself from its competitors as a safe, reliable, low-fare airline. It does not sacrifice its customer service or an enjoyable flying experience to achieve those features. JetBlue has a strong company culture.It achieves this by hiring friendly, helpful, team-oriented, and customer-focused people. JetBlue has positioned itself in New York, the nations largest travel market. JetBlue flies out of lighter congested JFK airport, which has allowed it to provide reliable service. JetBlue has 75 exemption slots that would allow them to fly during the congested period however two-thirds of the flights are scheduled outside of the superlative period. The management team at JetBlue has considerable experience in the airline industry.For example, the experience comes from successful-low-cost leaders such as Southwest Airlines and the extensive experience of managing airline operations in the New York area. Finally, JetBlue has a competitive edge with their advanced technology. The use of laptop computers in the cockpit allows the pilot to calculate weight & balance and farce comedy performance. Pilots also use the laptops to access manuals in electronic format. JetBlue features ticketless travel and 4 cabin security cameras on each plane. And for further protection, each airplane has a bulletproof cockpit.

Personal Purpose

At a very young age, I began to be fascinated by the character of m superstary in our day today lives, this allure grew and it influenced my goals. Its with great deliberation that I have decided to pursue the Master of Finance course in your esteemed institution, since it is harmonious with my goal of being a Financial Analyst.Its the confluence of personal and professional experiences, that has led me to choose this path. My childhood was influenced by my parents, who steadfastly believed that I should give my best to some(prenominal) academic and extra-curricular pursuits. I was a part of the debate club which gave me the tools to understand the important issues, while having a balanced prospect on them.I have also been studying Indian classical music and dance for nearly a decade, which led to an appreciation of arts, regardless of their origin. During my mannikin 12, I spent some time voluntarily tutoring students in my class in accounts. Accounts is a strength I am proud of , for it is also one of the pillars of my ambition. I also swear outed with various nonprofit organizations where I tasked o work for the welfare of disadvantaged animals from getting them vaccinated to finding them loving homes.This meaningful work has left in me a strong love for all creatures great and small. All of this had a great impact on my person, it molded me into being extremely independent and proactive. I staunchly believe that hard work beats talent where talent doesnt work hard. This attitude was tested when I applied myself pinpoint my graduation and then start work to put my knowledge to practice. After my graduation I got a splendid opportunity to intern in feat Advisory Services at BDO India (erstwhile MZSK and Associates).The department specialized in valuation services, due diligences, other structuring options. Dealing with different assignments across industries, I began to notice the importance of financial management. This slowly encouraged my passion f or pay, which led me to understand myself and helped me create a road map to achieve my goals. I strongly believe in having a hands-on approach while solving and making key corporate decisions.I came across this graduate program, and it fulfilled all that I invite to further my career goals. The coursework is exemplary covering all aspects required to propel one into the profession of finance. I firmly believe that the Management degree with finance as its core shall broaden my knowledge and contribute necessary insights I seek, made me absolutely convinced to work towards this program. The strong focus on founding class faculty and a vibrant university life also clinched my decision to apply to your university.I would like to further assert that this program would provide invaluable significance to my life and academic career. This program will give me opportunity to study with like-minded individuals and the fortuity to collaborate with premier faculty both of which would impa ct my person greatly. Therefore, it would be an absolute pleasure to be admitted as a part of this program.

Gerne Will Ich Mich Bequemen

Johann Sebastian live composed this piece. This piece is part of the St Matthew Passion, BWV244. It is a musical composition from the Passions written by Bach in 1727. The St Matthew Passion is written for solo voices, double choir and double orchestra. Picander (Christian Friedrich Henrici) is the libretto of this composition. This is a scared music. Only 2 out of 4 or 5 setting of the Passions survived. Bach was a devouted Christian, so he composed it for Good Friday. Gerne will ich mich bequemen (Gladly will I am comfortable) is the title of this piece. The context of the song is found on biblical report and it is in German text.It is in Da capo aria form where A role is repeated. The instrumentation for this aria are 2 violin which mix between the melody and a basso continuo. Bach give more variation to the melody by switching its mode from major to minor mode. This variegate its emotional significance completely and is used to provide vivid contrast. The idea of a change o f mode in a melody implies some harmonized considerations. He exploited harmonic variation to marvelous effect in this piece. This shown in the starting of the piece in G minor in the ritornello region and because it modulates to D minor at shun 25, and it is back to G minor at bar 65.The first section of the piece starts with a Ritornello and then come the aria. After the aria, there is the ritornello section again which use the first half of the Ritornello, this can be found in bar 24. Bach very much writes pieces for human voices that can fit in instrumental idioms for example the Ritornello section at the beginning of the piece and where the bassist starts to sing, the melody is similar. This is how Bach imply his knowledge into his work. Symbolism, counterpoise and mathematical relationships can be found in this piece whenever there is this word Kreuz which mean cross, Bach will always have a conniving in it.The sharp () represent + (cross). This is one of the way he us es symbolism. Word painting can be found in this piece in bar 61 trink (drink) the melody is going up with chromatic melodies, Bach wanted to portrait the action of drinking. The piece only have 2 dynamic end-to-end the piece which are piano and forte There are lots of Diminished 7th chords in this piece which is not common in baroqueness period, during these time, Church plays a very important role in music, they believe that dissonance is not a good sound to praise the god.Bach uses these chords and choppy modulations to accompany Jesuss apocalyptic prophecy. The recitative often set the mood for a particular passages by highlighting emotionally changed words such as Gerne (gladly). There is a bit of development in the B section but we doesnt conclude that section as a development section because only part of the melody and rhythm change, we still can see the same use of Fortspinnung in the B section.Fortspinnung ( gyrate forth), it was conceived in 1915, it is the development or spinning out of a short melodic motif to form a complete phrase, often using sequences or intervallic change. It is much used in the baroqueness period rather less in the Classical period. In this piece, Bach tries touch upon many basic human problems such as love, hatred and betrayal. The story itself is given to the Evangelist. Sometime Bach put his signature in some of his composition. His signature can be found in bar 65.

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay

1. Executive SummaryThe aim of this report is to provide an accounting analysis of the 2011 one- course report for depose of Queensland Limited (BOQ), and a reexamination of the coverage of their performance. The report discusses the choice of accounting policies and the flexibility of these policies. The main objective of this report is to evaluate and recognise the possibility of using creative accounting at bottom the company, recognise and questionable accounting total within items listed previously. A number of items perplex been selected from Income Statement, Balance Sheet and Cash Flow Statement.2. Overview situate of Queensland Limited (BOQ), has narration of 137 years with network of over 280 branches operating in Queensland. It offers core banking ( commercial message/retail), equipment finance, wealth way and insuranceservices. BOQ is listed on the ASX and uses its unique concept of the Owner-Managed Branch (OMB),a partnership in the midst of the entrust of Que ensland (franchisor) and experienced bank managers (franchisees) to provide banking services.See moreCapital budgeting essay3. Description of key accounting policies and standards3.1 Loans and advances at amortised cost (Asset)As sh hold on BOQs Balance sheet in FY11, loans and advances at amortised cost are big-ticket itemsin its assets accounting for approximately 98 per cent. jibe to the significant accounting policies explored by BOQ yearbook report 2011, loans and advances are originated by the bank and are recognised upon cash being advanced to the borrower. Based on AASB13, loans and advances are initially recognised at fair value plus incremental direct transaction cost using the effective affair method.3.2 Deposits and borrowing (Liability)Deposits, as the one of the most all-important(prenominal) cash inflows of the bank, follow ruleAASB13 as well. They are initially recognised at fair value plus transaction costs and thenby using the effective stakes method, they are measured at amortised cost. It is classified in two concentrations retail deposits and wholesale deposits.3.3 Employee benefits (Expense)This item follows AASB119Employee Benefits which has been amended in its accounting rules affecting the measurement of its obligations and the time of recognition of termination benefits. Employee benefits can be classified to four categories wages, salaries and annual leave long service leave superannuation plan and share ground turn outments.4. Flexibility of Management in Selecting the Key bill Policies It is undeniable that having flexiblemanagement can exert positive effects on the presentation of companys annual financial report. Specifically, from the Bank of Queenslands perspective, if mangers gather in considerable adaptability in selecting the key accounting policies, the financial performance of Bank of Queensland Ltd can be improved and then more investors and customers would give priority to cooperating with them in the future day. 4.1 Loan and Advances at Amortized Cost4.1.1 Flexibility Analysis The measurement of loans and advances at amortized cost is extremelyfavourable to commercial banks. From BOQs merge financial annual report, the loan and advances at amortized cost accounted for around 83.3% of total assets in 2011, it had increased from 31,736,5 cardinal to 33,276,1 million during 2010 to 2011. This shift in $1539, 6 million was caused by impairment charges made by managers of the bank. The increase of loans and advances at amortized cost could enhance the customers trust in the bank.Sincefinancial funds, credit trading and debts are the core business transaction of the banking industry, this itemappears to increase receivable accounts. Also, as banks could charge a reasonable rate of interest on such future loans/advances, they are able utilizethis income to leave current liabilities, wage and salaries of employees, and also the tax liability of business. Consequently, the BOQs managers ha ve selected a flexible accounting policy in this item.4.1.2 Accounting policies analysis cosmos dominant in the assets, loans and advances at amortized cost carries the burden of generating cash. The way that Bank of Queensland screws loans and advances at amortized cost can be separated to two phases. Initially, loans are recognized at fair value plus incremental direct transaction costs. Secondly, BOQ uses effective interest method to measure the amortized cost at each reporting date. The advantage of this accounting policy is that including direct transaction cost in the loan price can offset the actual transaction cost occurred and increase the addition for the bank. Additionally, the effective interest method is considered as one of the prior methods for amortizing a bond discount. Theoretically, investors require a discount on bonds because the market interest rate at the time of issue is higher than the coupon payments on the bond. Therefore, by amortizing the discount at the market interest rate, accounting statement of Bank of Queensland will exactly reveal the economic reality of the bond issue and its true cost of debt.4.2Deposits and Borrowing4.2.1 Flexibility Analysis Due to the characteristics of banking industry, there is a high flexibility for management in these two liabilities. It is noticeable that deposits and borrowing accounted for about 97% of total liabilities on the balance sheet. Occupying 69% of total deposits, managers pay more attention to Retail Banking Services because of itsattractiveness to customers compared to other types of deposits.4.2.2 Accounting Policies AnalysisThis policy states that securitization set-up costs relating to on-balance sheet assets are included with securitization borrowings, and amortization is recorded as interest expense. Initially, excluding off-balance sheet costs makes the liability much smaller and enlarges their net assets. Likewise, interest on debt is a tax-deductible expense and creates a tax shield benefiting Bank of Queensland. The major function for this policy is to save cash flows for BOQ.4.3 Employee Benefits4.3.1 Flexibility Analysis Employee expenses mainly consist of share based payments and employee benefits. All of these kinds of financial activities are beneficialto BOQ.The resoluteness from increasing incentives to employees applies as it encourages them to performenthusiasticallywhicheventuallyleads to higher profits for the firm.4.3.2 Accounting policy analysisAmong Employee Benefits, shared based payments are distinguished. The accounting policy demonstrates that Bank of Queensland allows employees to acquire its shares, options and rights sell recognized in the Employee Benefits Reserve. This expense could be reversed if the vent is not due to a market condition. This is highly beneficial as it encourages employees to purchase shares of their own company but, on the other hand, as more shares are sold, the higher price rises in the stock exchange.5 . Quality of Disclosure Made in BOQ AccountsThe part of apocalypse in the BOQs policies, strategy, performance and financial statements and reports is satisfactory as it provides accessible, transparent and fairly justified information. As the BOQ is a listed company, it has to comply with all ASX disclosure policies and reporting but in addition it also complies with the ASX Corporate Governance Recommendations as well as the Australian Prudential Standards (APS) (Profit Announcement 2011). In the profit announcement report for 2011, BOQ discloses a number of disclosure principles which include management, board structure, ethical and responsible decision making, financial reporting, timely and balanced disclosure, respect rights of shareholders, recognize and manage danger, remuneration.5.1 Business Strategy and Economic ConsequencesThe business strategy and economic consequences are disclosed in the notes to the annual report in terms of the risk management of the company. As it explains in these notes the bank approach is to manage its risk in terms of credit risk, market risk, liquidity, operational risk, compliance policies and capital management. As it states in the annual report there is a high level of assessment and monitoring of these risks in order to follow the companys strategy.5.2 production lines to the monetary Statements Explanation of Policies The notes to the financial statements and reports do provide an explanation to the banks management policies. According to the 2011 Annual Report these policies provide effectiveness and efficiency in terms of managing the risks described above as well as creating controls to support growth and competitive advantage. An example of these policies in 2011 was a strong expense management which lead them to reduce their cost-to-income ratio from 45.8% to 44.5%. Moreover, these policies provide regulatory compliance as well as performance management.5.3 Explanation of Current PerformanceBOQ through it s yearly Profit Announcement Report clearly explains its current performance in terms of its principal activities. It states its current level of profitability and the main reasons for any disadvantagees. As well as these profit or losses explanations the report shows explanations for changes in expenses, asset growth, retail deposit growth, branch network expansion and capital management.5.4 Accounting / Financial RulesIn terms of financial conventions that restrict the firm as a banking institution, the main one is the Basel II Accord in which the bank is induce to maintain capital adequacy requirements. In the 2011 Annual report is mentioned that Tier 1 capital made up of equity capital and disclosed reserves was higher than required by Australian Prudential Regulation Authority (APRA). Moreover, AASB 124 Related Party Disclosures is additionally disclosed in order to understand the involve on the firm. Moreover it discloses all its consolidated statements for all subsidiaries of the group following all consolidation standards.5.5 Segment DisclosureThe quality of the segment disclosure for BOQ is competent as it discloses its two operating segments, and since the bank operates only in Queensland, it does not need geographical segmentation. It discloses the high level metrics for both of the banking and insurance segments as well as consolidated totals (Annual Report 2011 pg. 89). Also, following consolidation requirements it eliminates inter-company transactions (Annual Report 2011 pg. 89).6. Questionable Accounting NumbersThe most important and questionable numbers can be seen in the yearly Profit Announcement where BOQ denote a net loss after tax of 90.6 million AUD. The explanation for this loss was attributed to significant impairment charges. As the income analysis shows that the company made a reasonable operating income loss, but the large part of the loss was due to a revision of their commercial loans and provisioning approach. They decided to increase these specific commercial loan provisions more than close to 90 million due to the continuous rectify in commercial property in Queensland. Along with loan impairments, the bank also impaired a substantial amount of assets, also because of the decline if commercial property.Furthermore in the Directors Report in 2011 there were some potential red flags regarding remuneration. As the bank went through a restructure last year there were a number of high level managerial positions that changed in this period. During this transition there were a number of payments classified as others that did not have a clear explanation. An example of this includes a payment of half a million dollars to the previous CEO to ensure a smooth transition between him and the newly appointed CEO. While taking into account the Directors report is audited by KPMG, this payment seemed excessive.7. Undone DistortionsBased on previous parts, the decisiveness has arrived that BOQ suffered net loss of $9 0.6 million because of the tremendous growth in impairment loss. The footnote disclosures in the Profit Announcement provide the composition of the impairment loss. According to note 11, loan impairment expenses totalled $327.7 million. $165.7 million of this amount is specific provision impairment and the rest $162 million relates to collective provision. Moreover, impairment loss for assets also amounts to $578.7 million. Note 4suggests that BOQs management increase its impairment loss based on their estimates of dropping commercial property market. However, this estimate comes from historical experience and professional judgment. In contrast, the estimate might be different from actual results. Therefore, distortions may arise resulting from overstated impairment loss. In order to undo the distortion, the impairment loss should have been adjusted to a lower level with fewer provisions.8. Financial Press DiscussionsEven before the Profit Announcement of BOQ came out, many financia l reporters foresaw the net loss of BOQ resulting from increasing impairment loss. The downturns in tourism and recent natural disasters impacted Queenslands economy negatively, and the conditions in Queensland were expected to remain challenging in the future because of strong Australian dollar. As a result, for BOQ a company that is highly exposed to Queensland housing market, the current poor performance of might not change in short term.Following by the poor performance, BOQ isnow struggling to keep regulators happy and keep its capital at acceptable level. On 26 March 2012, BOQ announced aequity rising of $450 million. However, by doing this, the existing shareholders of BOQ will be heavily diluted and it will cause its share price to drop significantly.

Photo Manipulation Essay

Image use is everywhere on are daily life. It is a type of digital art. It is a queer way to describe editing depictions and adding filters and special effects to photographs in order to make an illusion or define through digital means. Photo handling has been commonly used to deceive or convince viewers. It can be simply a photo which colors have been converted, or a photo that has been painted over, usually they use photoshop, but there are other softwares what can we use for manipulating images, image manipulation is an art as well.Photo manipulation is done for a number of purposes. More infamously, it is for political or sensational purposes. However, photo manipulation is also an art form in its own proper(a) (www. brightclub. com). The photographs have been manipulated in darkrooms for decade. Before computers, photo manipulation was achieved by retouching with ink, paint, double exposure, piecing photos or negatives together in the darkroom, or scratching Polaroids. Airb rushes were also used, whence the status airbrushing for manipulation.The first recorded case of photo manipulation was in the early 1860s, when a photo of Abraham was altered using the body from a portrait of stern C. Calhoun. The 1980s saw the advent of digital retouching with Quantel computers running Paintbox, and Scitex imaging workstations being used professionally Silicon Graphics computers running Barco Creator became available in the late 1980s which, alongside other contemporary packages, were effectively replaced in the market by Adobe Photoshop (wikipedia).