Should Human Cloning Be Permitted

In her article â€Å"Should Human Cloning Be Permitted? ,† Patricia Braid (2000) argues against human cloning. Human cloning is a new type of reproduction, specifically asexual reproduction. With this new technology, people have a choice instead of just a chance to have a biological child. Human cloning is rejected by the majority of people from different countries because most are not scientists and don't have a deep understanding of it. People can however, make judgments about complex issues.There are advantages for those that agree with cloning humans because of personal reasons, such as an infertile couple wanting a child of their own, lesbian or gay couples that want to make a family, or a couple wanting to save a dying child. She states that â€Å"[in] these scenarios, there are other options available to form a family' (Paragraph 4). For the cloned humans, she emphasizes on the possible physical and psychological harm that can occur to them.Patricia Braid questions the risks ND dangers of cloning humans in the future because it not only impacts people that choose to use it but also for society and future generations. She describes cloning as creating a product, not a human and says that it will change the way we think of children that have been cloned. Cloning could become marketable, change laws and most importantly, people may be able to control human evolution. In her conclusion, she accentuates the significance of it being a collective decision on whether or not human cloning should be permitted.

The Loons

Journal of the Short Story in English 48   (Spring 2007) Varia †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Jennifer MurrayNegotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Electronic reference Jennifer Murray,  «Ã‚  Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons†Ã‚  Ã‚ », Journal of the Short Story in English [Online], 48  |  Spring 2007, Online since 01 juin 2009, Connection on 01 avril 2013. URL  : http:// jsse. revues. org/index858. html Publisher: Presses universitaires d'Angers http://jsse. revues. org http://www. revues. org Document available online on: http://jsse. revues. org/index858. html Document automatically generated on 01 avril 2013.The page numbering does not match that of the print edition.  © All rights reserved Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 2 Jennifer Murray Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† : p. 71-80 1 2 3 4 5 â€Å"The Loons† belongs to Margaret Laurence’s story-sequence A Bird in the House which is built around the character Vanessa MacLeod and her growing-up years in the fictional town of Manawaka, Manitoba. Following on from the collection’s title story which has the death of Vanessa’s father as its central event, â€Å"The Loons† is set in a time prior to the father’s death and is the first of three stories which deal with Vanessa’s progressive opening up to the world around her and her increasing awareness of the suffering, poverty and forms of oppression outside of her family circle (Stovel 92). More specifically, â€Å"The Loons† gives us Vanessa’s perception of a young girl called Piquette Tonnerre who is of Metis descent and who accumulates the social disadvantages of poverty, illness, ethnic discrimination and being female.The story has been taken to task for the questionable values attached to its u se of Piquette as the stereotype of the doomed minority figure, most notably by Tracy Ware who asks: â€Å"To what extent [does this short story] confirm a debased master narrative that regards Natives as victims of a triumphant white civilization? † (71). At the same time, Ware recognizes the â€Å"enduring sense of [the] aesthetic merit† (71) of this story which so clearly has its place within the canon of Canadian literature.Evaluating the text against its depiction of the Metis can only lead to the negative conclusions that Ware arrives at, namely, that Laurence’s â€Å"The Loons† falls ideologically short of the expectations of today’s politically-conscious reader. What this reading of â€Å"The Loons† does not take into account is that the â€Å"aesthetic merit† of the story is situated elsewhere—not in the portrait or role of Piquette as such, but in the story’s treatment of loss and in the central role of the fat her in the symbolics of this particular knot of meaning.In the context of the full story-sequence, loss and the father would seem more naturally associated in â€Å"A Bird in the House,† where the death of the father is the central event. In â€Å"The Loons,† the death of the father is recalled and reactivated as an informing event related to other moments in Vanessa’s life and to her relationship to others, Piquette bearing the weight of this role as ‘other’. On one level—that of Vanessa’s childhood perception of Piquette2—the story is about incomprehension, misconstruction, defensiveness and the impossibility of communication between the two girls.But the entire history of this failed relationship is revisited through the narrating voice of the adult Vanessa; in the telling of the story, she reshapes past events through the experience of loss provoked by her father’s death and invests them with symbolic value. Like the dreamer and the dream, Vanessa’s story is more about Vanessa than about those around her; it is her attempt to fit her own sense of loss into a world which is, more than she knows, beyond her.The father’s role in giving Vanessa access to symbolic values is central to the story; indeed, the first ‘event’ in the story is the father’s announcement of his concern (as a doctor) for the health of the young Piquette, who is in his care. After having prepared the ground briefly, he asks his wife: â€Å"Beth, I was thinking—what about taking her up to Diamond Lake with us this summer? A couple of months rest would give that bone a much better chance† (110).This act of social generosity, which is to involve his whole family, introduces the reader to the father’s values; it also inaugurates the continuing association in the text between the father and Piquette. The father is a reference point for Piquette; she invokes him to justify her re fusal to accompany Vanessa on a short walk: â€Å"Your dad said I ain’t supposed to do no more walking than I got to† (113), and in later years, Piquette tells Vanessa, â€Å"Your dad was the only person in Manawaka that ever done anything good to me† (116). This positive assessment of the father is Journal of the Short Story in English, 48 | Spring 2007Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 3 6 the only shared ground between the girls. In response to the comment above, Vanessa â€Å"nodded speechlessly [†¦ ] certain that [Piquette] was speaking the truth† (116). In the name of her love for her father, Vanessa will make several attempts at approaching Piquette: these attempts are regularly met with rejection, leading to a moment of hurt for Vanessa: ‘Want to come and play? ’ Piquette looked at me with a sudden flash of scorn. ‘I ain’t a kid,’ she said. Wounded, I stamped a ngrily away [†¦]. 112) 7 8 This pattern recurs twice on the following page, with Piquette’s â€Å"scorn† taking on other forms —â€Å"Her voice was distant† (113); â€Å"her large dark unsmiling eyes† (113)—and her refusals becoming more verbally aggressive: â€Å"You nuts or somethin’? † (113); â€Å"Who gives a good goddamn? † (114). The impossibility of sharing between the girls is seen both from the perspective of the child Vanessa, who is mystified, â€Å"wondering what I could have said wrong† (113), and from the more experienced perspective offered by the narrated construction of events.This double vision allows the reader to see the misperceptions and involuntary insensitivity on which Vanessa’s attempts at communication are based. Where Vanessa fantasizes Piquette into â€Å"a real Indian† (112) and projects onto her the knowledge of the ‘secrets’ of nature, Piquette lives her identity as a Metis through the social rejection which characterizes Manawaka’s view of her family:   Ã¢â‚¬ËœI bet you know a lot about the woods and all that, eh? ’ I began respectfully. †¦] ‘I don’t know what in hell you’re talkin’ about,’ she replied. [†¦] If you mean where my old man, and me, and all them live, you better shut up, by Jesus, you hear? ’ (113) 9 While the child cannot understand the defensiveness of Piquette, as readers, our knowledge of Piquette’s social conditions, outlined in the opening paragraphs of the story, leads us to a position of empathy with the offended girl. Similar effects are produced by Vanessa’s enthusiasm about her summer cottage, —â€Å"‘I love it,’ I said. We come here every summer,’† (113)—expressed in the face of Piquette’s poverty, which habitually excludes her from the world of lakeside summer homes. Just as much as Piquette’s social disadvantages, Vanessa’s self-absorbed immersion in the comforts of middle-class Manawaka is the source of the girls’ mutual wariness. As the narrator of the story, the older version of Vanessa puts forward expressions of regret at the failure of the relationship between herself as a child, and Piquette.This regret, however, is not distinct from childhood, but a part of it, recounted in the past tense: â€Å"Piquette and I remained ill at ease with one another. I felt I had somehow failed my father, but I did not know what was the matter, nor why she would not or could not respond† (115). The linguistic markers â€Å"somehow† and â€Å"did not know† suggest that the emotional experience of failure remained confusing for the child, but the ability to formulate this metadiscourse indicates that things have become clearer to the adult Vanessa.This acquired comprehension allows the narrator to develop the expression of failure once again, two pages further on, including, this time, more details about the possible expectations of the father: Yet I felt no real warmth towards her—I only felt that I ought to, because of that distant summer and because my father had hoped she would be company for me, or perhaps that I would be for her, but it had not happened that way. (117) 10 Through the voice of the more experienced Vanessa, the regret of the past is understood to have been intimately related to a sense of having failed not herself, nor Piquette, but her father.The focus is on the father’s symbolic role in attributing potential value to the possibility of their friendship. Along with the father’s generosity towards Piquette, a series of other values related to the father are offered in the short story. The father’s name, MacLeod, is also the name which designates the family cottage (111), which itself is associated with nature and authenticity: it Journal of the Short St ory in English, 48 | Spring 2007 Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 4 11 s the father who comes and sits by the lake with Vanessa to listen to the loons (114); the lake, the nighttime, the loons, all come to signify intuitive communication (â€Å"we waited, without speaking†), mystery and transcendence (â€Å"They rose like phantom birds†), a reproach to human civilization (â€Å"Plaintive, and yet with a quality of chilling mockery, those voices belonged to a world separated by aeons from our neat world of summer cottages and the lighted lamps of home†) (114). The idea that the loons belong to a separate world is reinforced by the father’s comment that the loons had been there â€Å"before any person ever set foot here† (114).The loons are both a form of access to the continuum of natural time as opposed to civilized time, and a reminder that man cannot bridge that gap; there is therefore a form of retrospective loss attached to the image of the loons: the imagined loss of what came before and is now inaccessible. However, the birds also prefigure future loss—the enduring presence of the loons is endangered, as Vanessa tells Piquette: My dad says we should listen and try to remember how they sound, because in a few years when more cottages are built at Diamond Lake and more people come in, the loons will go away. 114) 12 We can also see the metonymic association between this loss and the approaching end of the permanence of Vanessa’s world; her father, associated with the loons in Vanessa’s childhood, is soon to disappear: â€Å"Neither of us suspected that this would be the last time we would ever sit here together on the shore, listening† (115). The symbolic charge of the loss of the loons is therefore great for Vanessa, but meaningless to young Piquette, who, on learning of the precarious situation of the birds, says: â€Å"Who gives a good god damn? (114). For Piquette, they are literally, â€Å"a bunch of squawkin’ birds† (115). Meaning is to do with symbolic construction and â€Å"The Loons†, for all of its focus on Piquette, is about Vanessa’s construction of personal meaning. Coral Ann Howells notes that Vanessa’s choosing to write about Piquette is a way of â€Å"silently displacing her own feelings into [Piquette’s] story† (41). This process is clearest in the paragraph which announces the father’s death: That winter my father died of pneumonia, after less than a week’s illness.For some time I saw nothing around me, being completely immersed in my own pain and my mother’s. When I looked outward once more, I scarcely noticed that Piquette Tonnerre was no longer at school. (115) 13 14 The words which tell of the loss of the father are almost immediately followed by words which tell of the disappearance of Piquette. This is given in the form of a neg ation: â€Å"I scarcely noticed†¦,† but what the young Vanessa had â€Å"scarcely noticed,† the narrating Vanessa gives weight to by placing it in verbal proximity to the death of the father, obliquely associating the two events.Through indirection, therefore, Vanessa speaks of her own loss. But the process is not entirely parasitic; in the telling, she also constructs Piquette. Piquette is, in some ways, a difficult character for today’s reader to take on board: like Pique, the daughter of Morag Gunn in the final Manawaka story, â€Å"The Diviners†, she â€Å"suffers from the weight of too much thematic relevance† (Howells 51) since, as I noted earlier, she accumulates an extraordinary number of handicaps, all of which are seen to be indirectly related to her Metis origins.In spite of the older Vanessa’s gentle mocking of her earlier self in her desire to ‘naturalize’ Piquette into a folkloric Indian, the story does imply that part of Piquette’s tragedy is that, like the loons, she belongs to a more ‘authentic’ heritage which has been/is being destroyed. 3 The romanticism which the narrating voice mocks is nonetheless supported by the story’s symbolism, as is the attempt to fix Piquette into a sterile, stereotyped role of ‘representativity,’ something that Piquette’s direct discourse has violently rejected.Yet, we do have access to a more tenacious Piquette; in her silences, rejections, and refusals, she is a character who is fighting for her own survival in a world clearly divided along class lines and this tenacity is seen principally in her rejection of Vanessa’s self-satisfaction. Vanessa’s sense of superiority over Piquette is implicit in the narrator’s comments about the Metis girl’s invisibility to her younger self; at that time, Piquette was but â€Å"a vaguely embarrassing presence† who â€Å"moved somewhere w ithin my scope of vision† (109). Moreover, Piquette can drop out of sight for years without notice: â€Å"I do not remember seeing her at allJournal of the Short Story in English, 48 | Spring 2007 Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 5 until four years later† (115). It would seem to be the total separateness of their social worlds that creates and sustains what might be experienced as a ‘lack of affinity’. Whereas these social differences remain unformulated to the child Vanessa, they are close to the surface for Piquette whose discourse refuses to endorse the smugness of the well-off Vanessa: ‘Do you like this place,’ I asked [†¦] Piquette shrugged. It’s okay. Good as anywhere. ’ ‘I love it,’ I said, ‘We come here every summer. ’ ‘So what? ’ (113) 15 Other details suggest a Piquette who has dreams of her own, but who cannot allow herself t o expose them to others: â€Å"When she saw me approaching, her hand squashed flat the sand castle she had been building, and she looked at me sullenly, without speaking† (113). For Piquette, the child Vanessa is a potential enemy, someone to guard oneself against. Dreams cannot be shared, and cannot even be envisaged within the society of which Vanessa is a part.Indeed, even in her later teenage years, Piquette holds no hope of improvement for herself within the confines of small-town Manawaka: â€Å"Boy, you couldn’t catch me stayin’ here. I don’ give a shit about this place. It stinks† (116). Piquette knows that Manawaka holds nothing for her in the sense that no one there believes in her chances for a better future. When she becomes engaged to be married, she remarks that, â€Å"All the bitches an’ biddies in this town will sure be surprised† (117).The implication that the town gossips have nothing good to say about Piquette is un derscored by Vanessa’s own reactions. On seeing Piquette several years after the summer at the cottage, Vanessa is â€Å"repelled† and â€Å"embarrassed† by her, and although she is â€Å"ashamed† at her own attitude, she gives way to an emphatic outpouring of animosity towards the teenage girl:   Ã‚  Ã‚  I could not help despising the self-pity in her voice. I wished she would go away. I did not want to see her. I did not know what to say to her.It seemed that we had nothing to say to one another. (117) 16 The force of this expression suggests a negative identification with Piquette on Vanessa’s part. It is as if Piquette represents the photo negative of Vanessa’s life; the result of poverty, illness, and lack of education made flesh and standing there as a threat to the integrity of Vanessa’s identity as a middle-class, reasonably well-educated girl with a future. There is no indication in the story that Vanessa ever overcomes thi s violent rejection of Piquette during the Metis girl’s lifetime.This moment of intense emotional confrontation is followed by what may be seen as the story’s signature moment: For the merest instant, then, I saw her. I really did see her, for the first and only time in all the years we had both lived in the same town. Her defiant face, momentarily, became unguarded and unmasked, and in her eyes there was a terrifying hope. (117) 17 These last two words encapsulate the relative positions of the two girls.Where Piquette ‘reveals’ her most guarded treasure—hope, arguably the most positive emotion which exists, Vanessa reproduces the condemning judgement of the town; with the word â€Å"terrifying,† she declares this hope to be without any ground. It is therefore coherent with Vanessa’s view of Piquette’s life that the Metis woman should be left as a single mother, follow in the drunken path of her father, and finally die in a hous e fire along with her two children. Vanessa’s reaction to this news is, â€Å"I did not say anything. As so often with Piquette, there did not seem to be anything to say† (119).It is not that there is ‘nothing to say’ about Piquette, but rather, that what there is to say would involve a questioning of community values which would also have to be a form of self-questioning. The narrative does not take the direction of a critique of human and social relationships; it deals with the vague sense of guilt expressed by the narrator—â€Å"I wished I could put from my memory the look that I had seen once in Piquette’s eyes† (119)—by sublimating Piquette into the symbol (along with the loons) of something lost.The ground is prepared through the falling action of the story which lists the avalanche of losses which Vanessa experiences after having heard about Piquette’s death: â€Å"The MacLeod cottage had been sold after my father ’s Journal of the Short Story in English, 48 | Spring 2007 Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 6 death†; â€Å"The small pier which my father had built was gone†; â€Å"Diamond Lake had been renamed Lake Wapakata†; and finally, â€Å"I realized that the loons were no longer there† (119).These different elements reinstall the triad of the father, the loons and nature as the paradigm of loss and the narrator then brings Piquette into this sphere of symbolism: I remember how Piquette had scorned to come along when my father and I sat there and listened to the lake birds. It seemed to me now that in some unconscious and totally unrecognised way, Piquette might have been the only one, after all, who had heard the crying of the loons. (120) 18 19 â€Å"Piquette,† â€Å"father,† â€Å"lake,† â€Å"birds,† â€Å"loons†: all of these words are given a place in the final parag raph.The narrator too, is present amongst these elements, and her place as the one who reconstructs meaning is affirmed: â€Å"I remember how [†¦]. † But it is affirmed, finally, as a process of questioning: in the phrase, â€Å"It seemed to me now that in some unconscious and totally unrecognised way,† (where it is uncertain as to whether it is the narrator’s unconscious or Piquette’s which is being invoked), the narrator seems to romanticize Piquette’s Metis status into the ‘natural’ world and confer on her the positive charge of nostalgia related to loss. In this statement of restricted awareness, it would seem that the narrator is trying to resolve the problem of her own position in relation to Piquette; the irreconcilable distinction between how she felt towards Piquette and how she felt she should have felt, if only for her father’s sake. The solution to this is to transform Piquette from the living girl—judged by society, including Vanessa and her mother—as â€Å"sullen and gauche and badly dressed,† â€Å"a real slattern,† â€Å"a mess† (118), into a symbol: a young girl, representative of an oppressed minority, with a tragic destiny, doomed to die. In this form, the loss of Piquette can be associated with both the death of the father and the disappearance of the loons; the desire to bring Piquette into this association suggests an unresolved sense of guilt—towards the girl character, on the level of the diegesis, but also towards the Metis people, whose â€Å"long silence† (108) is echoed in the â€Å"quiet all around me† experienced by Vanessa (119) as she becomes aware of the disappearance of the loons.Silenced by death, Piquette’s ‘otherness’ can be neutralized and romanticized into nostalgia. The contradictions which structure â€Å"The Loons† give the story its force. In spite of the control of the adult n arrator in the choice and ordering of memory, there is no attempt to beautify the emotions of her childhood self. The limited, often egocentric aspects of her childhood perspective are rendered, so that the reader’s sympathy goes out towards the other girl, Piquette. This construction of perspective may be een as a form of generosity, whereby, in spite of Vanessa’s statement that â€Å"there was nothing to say,† the narrator’s rendering of the past has allowed the reader to achieve an awareness of Piquette’s specificity as a character: she has moved from the general sense of absence which characterizes her in Vanessa’s memory, to a form of visibility in which the reader may see her as the victim of multiple vectors of oppression; in this context, her ‘defiance’ and ‘sullenness’ become the marks of a fighting spirit, and her ‘hope,’ the sign of her humanity.Through these effects constructed by the narrat ing voice, the earlier generosity of the father is ultimately echoed and loss takes on its complex human dimension. Bibliography Howells, Coral Ann. Private and Fictional Words : Canadian Women Novelists of the 1970s and 1980s. London: Methuen, 1987. Laurence, Margaret. A Bird in the House (1970). Chicago : The University of Chicago Press, 1993. Stovel, Bruce. â€Å"Coherence in A Bird in the House,† in New Perspectives on Margaret Laurence : Poetic Narrative, Multiculturalism, and Feminism.Ed. Greta McCormick Coger. Westport: Greenwood Press, 1996. Vauthier, Simone. â€Å"‘A Momentary Stay Against Confusion’ : A Reading of Margaret Laurence’s ‘To Set Our House in Order. ’† The Journal of the Short Story in English vol. 3 (1984): 87-108. Ware, Tracy. â€Å"Race and Conflict in Garner’s ‘One-Two-Three Little Indians’ and Laurence’s ‘The Loons. ’† Studies in Canadian Literature vol. 23:2 (199 8) : 71-84. Journal of the Short Story in English, 48 | Spring 2007 Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons† 7 Notes   I am grateful to my colleagues in Besancon who participated in a discussion on â€Å"The Loons. † 2   See Vauthier (96-99) for a detailed analysis of Vanessa’s function as narrator (based on the short story â€Å"To Set Our House in Order,† but equally valid here). 3    Indeed, Tracy Ware argues that the association of Piquette with nature, on the basis of her Metis origins, â€Å"den[ies] Piquette her full humanity, [and it also] makes a tragic outcome inevitable. We will never be able to imagine a future for people whom we regard as separate[d] from us ‘by aeons’† (80).   Margery Fee’s comment, quoted in Ware, that â€Å"Native people [†¦] are so rarely depicted as individuals, because they must bear the burden of the Other—of representing all that the modern person has lost† (Ware 82), seems relevant to the construction of Piquette as a character who comes to bear the symbolic weight of the very idea of loss. 5   Ware declares that this symbol is â€Å"a misrecognition because it ignores the historical struggles of both Natives and Metis† (79). References Electronic referenceJennifer Murray,  «Ã‚  Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons†Ã‚  Ã‚ », Journal of the Short Story in English [Online], 48  |  Spring 2007, Online since 01 juin 2009, Connection on 01 avril 2013. URL  : http://jsse. revues. org/index858. html Bibliographical reference Jennifer Murray,  «Ã‚  Negotiating Loss and Otherness in Margaret Laurence’s â€Å"The Loons†Ã‚  Ã‚ », Journal of the Short Story in English, 48  |  2007, 71-80. Jennifer Murray Jennifer Murray is an associate professor at the University of Franche-Comte.Her research is focused primarily on Canadian literatur e and on American writers from the South. Ms. Murray’s publications include articles on Margaret Atwood, Carson McCullers, Flannery O’Connor and Tennessee Williams. She is currently working on the short stories of Margaret Laurence and Alice Munro. Copyright  © All rights reserved Abstract Je me propose ici d’etudier l’impact symbolique de la disparition du pere dans â€Å"  The Loons  Ã¢â‚¬ , une nouvelle de Margaret Laurence.Au niveau de l’intrigue, l’histoire est celle d’une amitie impossible entre la narratrice, Vanessa, fille de medecin, et une jeune metisse, Piquette, soignee par le pere de Vanessa. Les differences de niveau social, d’education et d’origine ethnique creent une incomprehension fondamentale entre les deux filles et vouent a l’echec les tentatives de Vanessa de sympathiser avec Piquette. Cet insucces attriste Vanessa  ; elle pense avoir decu son pere qui esperait que le sort de sa jeu ne patiente serait adouci par le contact avec sa famille.Devant son incapacite a transformer la realite et le remords qu’elle en eprouve, la narratrice transforme son souvenir de Piquette, l’exclue, en symbole. Ce symbole se developpe autour d’un noyau d’elements semantiques associes a l’authenticite, la nature, et la nostalgie du passe  ; des concepts valorises par le pere, et qui, pour la narratrice sont lies au sentiment de perte occasionne par sa mort Journal of the Short Story in English, 48 | Spring 2007

Acc 422 final exams Essay Example for Free (#422)

Acc 422 final exams Essay ? 1) Which of the following is NOT considered cash for financial reporting purposes? 2) What is the preferable presentation of accounts receivable from officers, employees, or affiliated companies on a balance sheet? 3) Which of the following is considered cash? 4) If a company employs the gross method of recording accounts receivable from customers, then sales discounts taken should be reported as 5) Assuming that the ideal measure of short-term receivables in the balance sheet is the discounted value of the cash to be received in the future, failure to follow this practice usually does NOT make the balance sheet misleading because 6) Which of the following methods of determining annual bad debt expense best achieves the matching concept? 7) The accountant for the Orion Sales Company is preparing the income statement for 2007 and the balance sheet at December 31, 2007. Orion uses the periodic inventory system. The January 1, 2007 merchandise inventory balance will appear 8) Eller Co. received merchandise on consignment. As of January 31, Eller included the goods in inventory, but did NOT record the transaction. The effect of this on its financial statements for January 31 would be 9. If the beginning inventory for 2006 is overstated, the effects of this error on cost of goods sold for 2006, net income for 2006, and assets at December 31, 2007, respectively, are 10) Assuming no beginning inventory, what can be said about the trend of inventory prices if cost of goods sold computed when inventory is valued using the FIFO method exceeds cost of goods sold when inventory is valued using the LIFO method? 11) Which method of inventory pricing best approximates specific identification of the actual flow of costs and units in most manufacturing situations? 12) All of the following costs should be charged against revenue in the period in which costs are incurred EXCEPT for 13) In no case can â€Å"market† in the lower-of-cost-or-market rule be more than 14) When the direct method is used to record inventory at market 15) An item of inventory purchased this period for $15.00 has been incorrectly written down to its current replacement cost of $10.00. It sells during the following period for $30.00, its normal selling price, with disposal costs of $3.00 and normal profit of $12.00. Which of the following statements is NOT true? 16) The retail inventory method is based on the assumption that the 17) A major advantage of the retail inventory method is that it 18) In 2006, Lucas Manufacturing signed a contract with a supplier to purchase raw materials in 2007 for $700,000. Before the December 31, 2006 balance sheet date, the market price for these materials dropped to $510,000. The journal entry to record this situation at December 31, 2006 will result in a credit that should be reported 19) The cost of land typically includes the purchase price and all of the following costs EXCEPT 20) Cotton Hotel Corporation recently purchased Holiday Hotel and the land on which it is located with the plan to tear down the Holiday Hotel and build a new luxury hotel on the site. The cost of the Holiday Hotel should be 21) If a corporation purchases a lot and building and subsequently tears down the building and uses the property as a parking lot, the proper accounting treatment of the cost of the building would depend on 22) The period of time during which interest must be capitalized ends w hen 23) Which of the following assets do NOT qualify for capitalization of interest costs incurred during construction of the assets? 24) When computing the amount of interest cost to be capitalized, the concept of â€Å"avoidable interest† refers to 25) The King-Kong Corporation exchanges one plant asset for a similar plant asset and gives cash in the exchange. The exchange is NOT expected to cause a material change in the future cash flows for either entity. If a gain on the disposal of the old asset is indicated, the gain will 26) When a plant asset is acquired by issuance of common stock, the cost of the plant asset is properly measured by the 27) The cost of a nonmonetary asset acquired in exchange for another nonmonetary asset and the exchange has commercial substance is usually recorded at 28) Which of the following principles best describes the conceptual rationale for the methods of matching depreciation expense with revenues? 29) If an industrial firm uses the units-of-production method for computing depreciation on its only plant asset, factory machinery, the credit to accumulated depreciation fro m period to period during the life of the firm will 30) Which of the following most accurately reflects the concept of depreciation as used in accounting? 31) Prentice Company purchased a depreciable asset for $200,000. The estimated salvage value is $20,000, and the estimated useful life is 10 years. The straight-line method will be used for depreciation. What is the depreciation base of this asset? 32) Harrison Company purchased a depreciable asset for $100,000. The estimated salvage value is $10,000, and the estimated useful life is 10 years. The straight-line method will be used for depreciation. What is the depreciation base of this asset? 33) Starr Company purchased a depreciable asset for $150,000. The estimated salvage value is $10,000, and the estimated useful life is 8 years. The double-declining balance method will be used for depreciation. What is the depreciation expense for the second year on this asset? 34) Costs incurred internally to create intangibles are 35) Factors considered in determining an intangible asset’s useful life include all of the following EXCEPT 36) The cost of purchasing patent rights for a product that might otherwise have seriously competed with one of the purchaser’s patented products should be 37) Malrom Manufacturing Company acquired a patent on a manufacturing process on January 1, 2006 for $10,000,000. It was expected to have a 10 year life and no residual value. Malrom uses straight-line amortization for patents. On December 31, 2007, the expected future cash flows expected from the patent were expected to be $800,000 per year for the next eight years. The present value of these cash flows, discounted at Malrom’s market interest rate, is $4,800,000. At what amount should the patent be carried on the December 31, 2007 balance sheet? 38) Mining Company acquired a patent on an oil extraction technique on January 1, 2006 for $5,000,000. It was expected to have a 10 year life and no residual va lue. Mining uses straight-line amortization for patents. On December 31, 2007, the expected future cash flows expected from the patent were expected to be $600,000 per year for the next eight years. The present value of these cash flows, discounted at Mining’s market interest rate, is $2,800,000. At what amount should the patent be carried on the December 31, 2007 balance sheet? 39) General Products Company bought Special Products Division in 2006 and appropriately booked $250,000 of goodwill related to the purchase. On December 31, 2007, the fair value of Special Products Division is $2,000,000 and it is carried on General Product’s books for a total of $1,700,000, including the goodwill. An analysis of Special Products Division’s assets indicates that goodwill of $200,000 exists on December 31, 2007. What goodwill impairment should be recognized by General Products in 2007? 40) The intangible asset goodwill may be 41) The reason goodwill is sometimes referred to as a master valuation account is because 42) Goodwill 43) If a short-term obligation is excluded from current liabilities because of refinancing, the footnote to the financial statements describing this event should include all of the following information EXCEPT 44) Stock dividends distributable should be classified on the 45) Which of the following items is a current liability? 46) A company offers a cash rebate of $1 on each $4 package of light bulbs sold during 2007. Historically, 10% of customers mail in the rebate form. During 2007, 4,000,000 packages of light bulbs are sold, and 140,000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2007 financial statements dated December 31? 47) A company offers a cash rebate of $1 on each $4 package of batteries sold during 2007. Historically, 10% of customers mail in the rebate form. During 2007, 6,000,000 packages of batteries are sold, and 210,000 $1 rebates are mailed to customers. What is the rebate expense and liability, respectively, shown on the 2007 financial statements dated December 31? 48) A company buys an oil rig for $1,000,000 on January 1, 2007. The life of the rig is 10 years and the expected cost to dismantle the rig at the end of 10 years is $200,000 (present value at 10% is $77,110). 10% is an appropriate interest rate for this company. What expense should be recorded for 2007 as a result of these events? 49) A contingency can be accrued when 50) Mark Ward is a farmer who owns land which borders on the right-of-way of the Northern Railroad. On August 10, 2007, due to the admitted negligence of the Railroad, hay on the farm was set on fire and burned. Ward had had a dispute with the Railroad for several years concerning the ownership of a small parcel of land. The representative of the Railroad has offered to assign any rights which the Railroad may have in the land to Ward in exchange for a release of his right to reimbursement for the loss he has sustained from the fire. Ward appears inclined to accept the Railroad’s offer. The Railroad’s 2007 financial statements should include the following related to the incident: 51) Which of the following contingencies need NOT be disclosed in the financial statements or the notes thereto? 52) The covenants and other terms of the agreement between the issuer of bonds and the lender are set forth in the 53) If bonds are issued initially at a premium and the effective-interest method of amortization is used, interest expense in the earlier years will be 54) Bonds that pay no interest unless the issuing company is profitable are called 55) Minimum lease payments may include a 56) An essential element of a lease conveyance is that the 57) While only certain leases are currently accounted for as a sale or purchase, there is theoretic justification for considering all leases to be sales or purchases. The principal reason that supports this idea is that 58) In the earlier years of a lease, from the lessee’s perspective, the use of the 59) In a lease that is appropriately recorded as a direct-financing lease by the lessor, unearned income 60) In order to properly record a direct-financing lease, the lessor needs to know how to calculate the lease receivable. The lease receivable in a direct-financing lease is best defined as Acc 422 final exams. (2016, Apr 13).

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How Instagram as a Social Media has Influence on Fashion Industry - Essay Example The essay "How Istagram as a Social Media has Influence on Fashion Industry" investigates the impact of Instagram on Fashion Industry. Previously, the fashion industry’s had a standard means of communication referred to as tell style. It was a one-way and was so limiting. Public relations professionals dictated and control their organizational methods; conversely, social media have actively enforced monitoring and discussing of contents with consumers without any interference in between. Today, the power discussion in the fashion industry is directly related to the influence one has on critics and consumers, as opposed to just advertising or selling merchandise. An effective influence is one that results to recognition of the industry’s brand; generate discussion, and approval of the consumer via several comments. Instagramis an application contained on mobilephones and can be used for sharing of photosand serves the same social goals as Tumblr, but in a prettier, scale d-down way. Many use this Instagram as a channel of self-expression. Like Facebook and Twitter, Instagram’s appeal lies in its number of provided utilities both for individuals that love fashion and for owners of fashion brands. Many use Instagram to do several things like display their personal lines, makeup tips, cooking recipes and many other skills they have, but fashion is the most seen on these networks. Instagram app allows many to express their sense of fashion and is highly used today to influence how one views and captures fashion.

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Self evaluation learning and action plan - Essay Example This section will offer the progress report which will be only limited to the first three capabilities. The first three capabilities are communication, team work and problem solving. Hence the identification and evaluation process will be confined to these segments only. In the first segment, I have tried to enhance my communication skills, skills required for successful team work and also expertise required for solving various problems. Now in order to develop the aforementioned factors, I believe that elements such as listening & understanding, clear speaking and sharing information, working across different ages, identification of the strengths of the team members and offering creative and innovative solutions for various problems are important as well as essential. I have developed the skills mainly by following my teachers and the persons whom I admire. Apart from those, specialized trainings also facilitated learning for me and enhanced my skills. Moreover, feedback from the tu tors has helped to serve the purpose. I also feel that my communication skills, problem solving skills and team work skills have indeed developed. In order to cite an example, a few months back, when I took admission for the masters, I used to feel the nervousness when events such as individual presentations took place. However these days I feel confident and do not undergo any kind of nervousness. A few days back I was to give a presentation on ‘stakeholder’s role on developing a brand value’ and did not sense any nervousness within myself. This demonstrates that my communication skills have developed. As an example of successful team work I will share my experience about the market survey project. I was in a group of 5 people where there were students from USA, Australia and also from Asia. I get along with them very well, irrespective of the cultural differences and we worked as a team and formulated a successful project report. Finally regarding my skills as a problem solver, I have been praised by my friends a number of times. Recently, there was an incident that took place where our college assigned us a project of market survey, which requires substantial amount of money. Being students we could not afford to spend a significant sum of money, still we had to complete the assignments for securing good grades. I took the matter to the higher authority and they provided us the money required to conduct the project. This is how I solved the problem. However I also feel development is a continuous process and it should run as a chain. In future I would like to develop these skills by applying them in professional fields. In the aforementioned categories I believe my communication needs further development in the form of establishing and using networks, independent reading and writing exactly according to the requirement of the topic. Furthermore to enhance my skills I need to interact with the teachers frequently. Hence on the basis of th e skills and expertise, I intend to become a successful businessman in the near future. I believe that using communication skill, I can interact efficiently with my clients and employees. This will also help me in the long run. Also my problem solving skills will hugely assist me in the process of

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National versus Military Intelligence - Essay Example Intelligence used by the government therefore must be a community effort and the community has the responsibility of providing the required information to enhance the success of the intelligence. Since September 2001, there has been an increased need for improving the levels of intelligence and sharing of information. Police had a significant role in the study of national and military intelligence but this was curtailed when it was discovered that the police were in some way involved in abuses such as opposing the governmental operations. Information sharing is however an important aspect in intelligence whether national or military (George &Bruce, 2008). National intelligence is an integration of various departments of intelligence in a country that aims at covering the broader aspects of national policy and national the security of the entire nation. It is concerned with various departments and is more competitive than any intelligence department can be. National intelligence therefore is a complex body made up of various intelligence units and it aims at maintaining security of the entire nation. Various defense departments also constitute this body and together, they ensure the national security. National intelligence services ensure that using various departments and units, it detects any likely terrorist activity that is planned against the country. It does this by collecting and conducting an analysis on information in with regard to any possible terrorist activity. National intelligence acts as a program that establishes a counterterrorism centre for coordinating across every departmental line and serves as the primary execut ive branch organization for strategically planning of operations that are suitable for countering terrorism. It addresses efforts that are aimed at establishing tight national border controls as well as increasing the security in transportation against the terrorist activities. Military defense

The Benefits of Drama in Education Essay Example | Topics and Well Written Essays - 1000 words

The Benefits of Drama in Education - Essay Example Hence, I have ever used drama techniques throughout my career to help pupils arrive at various solutions to their learning and social problems and difficulties. The main concepts of drama that have helped to achieve my teaching goals as well as helping in solving numerous problems include pupils are often encouraged through drama to exercise originality that usually help them have different solutions to their problems especially when they apply the simple creativity achieved through drama skills or techniques. Many pupils usually misunderstand thereby misuse the word drama. The main problem that I have realized among my pupils is they whenever the word drama is mentioned, they only think of acting. However, I usually change this notion by teaching them to understand that drama techniques and concepts are the surest way of enhancing the learning process and development. Through my practice, I understand that drama concepts provide appropriate activities that provide opportunities for supporting, revealing, and developing creativity in pupils that usually lead to their career realization and development. Therefore, I helped them through educational concepts including words, sentences, behaviours, ideas, and events including game or games. Drama is a vital element in learning since it develops a sure means of understanding and conceptualization as well as integration of learning objects, forms, techniques, and elements. Pupils especially of the stage 3 are usually challenged in life and in most cases they often lack direction. Drama techniques are in themselves instructional methods; therefore, I applied same drama instructional techniques to help pupils to develop themselves into multi dimensions. In this case, I often use the drama skills that are geared towards emphasizing instructions and education processes with a high degree of creativity. This skill has ever been successful since it enables pupils to perceive life from different perspectives. Moreover, the technique makes the learning process productive and interactive as opposed to the current norm of teacher student learning that leaves the entire teaching processes passive. Pupils often come from different background and community setting; thus, they often have different and varied character traits that makes it difficult to interact freely and constructively (Bresler, 2007; Pg. 105) among themselves. This problem of erects barriers of com munication, collaboration, and cooperation. In such cases, I help the affected pupil or pupils by creating constructive behavioural opportunities practices. Through this concept or skill I usually incorporate the basic cooperation and collaborative skills to help the pupils in developing their self-esteem and self-confidence. Notably, I usually execute this drama skill by encouraging collective responsibility by grouping pupils and encourage them to work as a unit (Ruppert, 2006; Pg. 22). The group work encourages socialization through learning. Additionally, I usually use group work since the groups encourage the pupils’ social potential energy through group participation that in turn helps them develop good communication skills and problem solving skills. Many pupils usually have the problem of hiding self identity. In most cases, when pupils are grouped for a task, most of them often tend to leave the task to others. Through drama, I usually offer active

Journal learning Essay Example | Topics and Well Written Essays - 500 words - 3

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Social Work Compentcies PowerPoint Presentation

Social Work Compentcies - PowerPoint Presentation Example Therefore rather than pathologise her connections in the lives of her family members, I choose to treat this as culturally normal and help her figure out ways to establish some boundaries. This shows what I do in my work with clients that I think is represented in the image that I have included here in my portfolio. This video represents an ethical dilemma. During my practicum experience I am often faced with an ethical dilemma. I watched this video and they suggested several strategies that I have implemented in my agency when I face an ethical dilemma. I used the steps recommended in the video to address several ethical dilemmas. I became aware that a client has selling his food stamps. This is a violation of the agency policy. The client sold these food stamps to get money to buy cough syrup for her daughter who had a severe cough. I realized that although this seemed like a legitimate need for money, the food stamp policy is clear, that food stamps are not to be sold. I followed the steps in this video to think about what should be my action steps. Literacy is an important aspect in the community. It would be beneficial to identify the literacy needs in that community. The needs are assessed and evaluated to know which would be the best method to be used to educate the community. The above image inspired me to involve all the participants during the meetings we held. The above image shows that the world is the way it is because of the presence of diversity. In my practicum experience, I noticed that there were different patients who had different need and thus needed to be treated differently. Recognition of cultural diversity entails respecting the differences of people in the society. Each person’s beliefs and lifestyles are respected while having an understanding and support of the differences. Embracing culture in the society is important in enhancing cultural structure in the society. I was able to

Guillain-Barre Syndrome Essay Example for Free

Guillain-Barre Syndrome Essay Guillain-Barre’ syndrome is a disorder in which your body’s immune system attacks your nerves. The exact cause of this syndrome is unknown, but it is however often preceded by an infectious illness such as a respiratory infection or the stomach flu. Luckily Guillain-Barre’ syndrome is uncommon, only affecting 1 or 2 people per 100,000. Guillain-Barre’ syndrome often begins with tingling and weakness starting in your feet and legs and spreading to upper body and arms. In some people however, symptoms begin in the arms or even face. As the disorder progresses, muscle weakness can evolve into paralysis. Signs and symptom may include: * Prickling, â€Å"pins and needle† sensations in fingers, toes or both * Weakness or tingling in legs that spreads to upper body * Unsteady walking or inability to walk * Difficulty in eye movement, facial movement, speaking, chewing or swallowing * Severe low back pain * Difficult in bladder/intestinal control functions * Rapid heart rate * Low or high blood pressure * Difficulty in breathing Most people with this experience their most significant weakness within 4 weeks after symptoms begin. In some cases, signs and symptoms may progress very rapidly, within a few hours. Guillain-Barre can affect all age groups. May be triggered by: most commonly an infection with Campylobacter, a type of bacteria found often in undercooked food, especially poultry. Mycoplasma pneumonia, surgery, Epstein-Barr virus, influenza, Hodgkin’s disease, mono, HIV, and rarely rabies or influenza immunizations. This syndrome affects your nerves and may prompt a domino-like effect in other systems in your body. Some complications may include: breathing difficulties. Residual numbness/tingling, full recovery may be slow often taking a year or longer, however between 20 and 30 % of patients have an incomplete recovery. Cardiovascular problems. Pain. Blood clots. Pressure sores. Guillain-Barre can be difficult to diagnose in it’s early stages. The first step is a careful review of your medical history. Then a spinal tap, and nerve tests. The most common treatment is plasmapheresis- which is also known as plasma exchange. Intravenous immunoglobulin. And as recovery begind physical therapy usually is needed to help regain strength and proper movement.

The Decline Of America As A Superpower Politics Essay

The Decline Of America As A Superpower Politics Essay So what makes the United States so powerful? An even more intriguing question is how long will it hegemonic status last? These questions have been highly contested in the Political Science and International Relations field. History has given us insight as to why other hegemonies such as Rome and Britain collapsed, but it is important to make a distinction between history and Political Science, yes history lends a helping hand but it does not dictate what will happen in the future. The theories and arguments presented in this paper will represent the varying views of United States as a superpower. With the rise of China and India and the world which is seems to be shifting toward a more multipolar distribution of power it seems as if the United States is coming to an end within the next 20 years. However India and China face major internal problems such as ethnic division and political corruption that is prohibiting it from fully blossoming into a superpower. Therefore I argue that th e United States will remain the superpower, but not only will the U.S. have to adopt new policies but also be willingly to accept the fact that it power will be essentially less powerful. Fareed Zakarias article The Future of the American power: How can America Survive the rise of the rest: draws stark comparisons between Britain when it was the dominant force in the world and the U.S. One of the comparisons is the Boer war and the Iraq war.  [1]  There were 45,000 casualties, a loss of a half a billion pounds, and stretched its military beyond its capacity. The image of Britain was now looked at in a negative light. However, Britain contributed to its rapid decline by inefficient governance and corruption in war its war tactics  [2]  . Zakaria contest that however that Britains fall from grace was not because of poor politics but because of bad economics. He provides an example of how Britain failed to make efforts that will facilitate growth in the future; while Britain was concentrating on producing bicycles the United States was producing 12 times as many cars  [3]  . Zakaria also points to the fact Britain chose to submit to rising power which was the United States at the time also contributed to its place as were it now as second tier the U.S. The act of submission is significant to the future to relationships in a world is becoming more and more globalized. It has been illustrated in American foreign policy that the U.S. is reluctant to submit to any type of concession in regards to foreign policy. At the 2010 Nuclear Summit the president Barack Obama emphasized that the United States is the leader in foreign policy when it comes to combating terrorism around the world and that the actions taken by the U.S. is for the betterment of the world. What is interesting about this statement is prior to the summit president Barack Obama and Dmitry Medvedev signed the START treaty. The Strategic Arms Reduction Treaty was symbol of a new start in U.S. Russians relations which had hit an all time low during the Bush administration. More importantly this act signals how the United States are conceding a one aspect that is paramount to its status as the Hegemonic power in the world, its nuclear weapons. Granted that once these weapons are destroyed both the United States and Russia have enough nuclear weapons to destroy the rest of the world this several times over; it was perhaps a symbol of rare cooperation between two countries who are very powerful in their own aspects, to benefit both of them especially image wise. President Dmitry Medvedevs foreign policy is encompasses what some scholars predict will become more prominent in the international area, which is nationalism. International Law and the world are becoming multipolar.  [4]  The United States relationship with its most important international institution, NATO is becoming more and more contentious; differing opinions on the war on Afghanistan, the existence of U.S. nuclear weapons in Europe and its lukewarm relationship with Moscow are causing concern for the United States  [5]  . If NATO cannot come to an agreement with the its mission in Afghanistan, frankly, the U.S. war filled with many problems; a lack of trust between the U.S. and president Karzi, Afghanistans seemingly slow response to the U.S. push towards democratization, and hundreds and thousands of Afghani casualties. Secretary of State Hilary Clinton has made a recent trip to Estonia to me with NATO to help mend difference  [6]  . If differences with NATO mater ialize into deeper disagreement the United States could suffer a severe blow to its influence. It has been in illustrated in the past how the United States uses its influence in foreign policy to dictate and shape foreign policy that will lessen the threat against them and affords them the opportunity to control aspects of new military development with its allies and enemies  [7]  . This has been the stance of American foreign policy, an example is when Europe attempted to form its military independent of U.S. influence this of course was met with extreme criticism and backlash from the United States, this prevention of a military influence has been a policy carried by both republican and democratic administration starting with Bush I, Clinton, and Bush II  [8]  . It is unclear as to whether or not president Obama will continue this policy as staunchly as the previous presidents. Foreign policy is not the only potential problem that the United States Fareed Zakaria argues that before the American Dream there was the British way of life  [9]  . His point being that the American dream is just as susceptible to becoming a part of history just as the British way of life has become a piece in history. However this is not necessarily true the same article American culture is constantly being perpetuated in the media around the world and English is the most common universal language, American music, movies, and movies stars are the most recognized in the world. The United States remains the most attractive place for foreign exchange students with 30% approximately each year  [10]  . Soft power can be the key to keeping America as a hegemonic power and the U.S. recognizes that. President Barack Obama has emphasized the importance of education he has pushed to make college affordable for every American child. It is no secret the United States struggles with an inequality gap in regards to education. It is often echoed that American students are falling behind in math and science but if examined a little closer this is only somewhat true: those numbers represent the schools that do not have the resources which is a small problem now but if not fixed the third of the population that this statistic reflects will not be able to contribute to the economy and therefore will worsen the already strained economy  [11]  . He has also stressed the importance of community colleges giving those students who for whatever reason could not attend a four year university right away a chance to utilize their education in a positive way. In comparison to its two adversaries China and India, the United States schools surpasses their educational system. The quality of educati on in those countries is weak when compared to the United States. An example was given that resonates and attest to this point specifically with China. China teaches its students to test while the United States teaches its students to think critically. Leaders from emerging countries recognize that being able to think critically which have inspired visits from government officials to schools. Financially the United States invests more in education than Europe: the United States invest 2.6%, Europe invest 1.2%, and Japan investing 1.1%  [12]  . America leads in nanotechnology and biotechnology two subject fields which inspire innovation and investment. What fosters nanotechnology and biotechnology to grow is engineering. Statics show that China and India are producing more engineers than the United States. According to the numbers the China produces 600,000 and India produces 300,000. However when analyzed more closely the engineers that are come out of these countries are taught to resolve or create simple task  [13]  . The United States universities has the luxury of giving incentives to people who choose to major in engineering especially minorities because of this there has been more encouragement to youth to take on those fields, the agenda being to keep Americas competitive edge. President Barack Obama has already increased the NASA budget by $6 billion pledging to conduct advance research in space, new missions to Mars, and increase earth based observation to get a better study of the earths environment  [14]  . What the United States is doing is building on Human capital. It is obvious that through because of the current economic crisis the United States realizes that investing in health, education, and innovation is a way to keep the country ahead of any type of competition that could be seen as a plausible threat in the near future. What gives America the advantage is that it has the capacity to invest in Human capital. As opposed to China as mentioned where there is large disparity between the rural community and the urban community and India where illiteracy rates are staggering especially among women and men. In addition Europe will be facing its own Human capital problem: because of its aging population less and less people are going to be able to work and it will become more costly to take of them. In contrast the United States is expected to see an increase in population the U.S. population is expected to increase by 65 million people in 2030  [15]  , and given the current effor ts by the U.S. they will more technology sound, even more educated, and healthier than previous generations, which can only enhance the United States as leading force in the world. It is important to recognize however the United States is facing tremendous problems. While the U.S. has tried to build a hierarchy with foreign its foreign allies with it obviously being at the top of the latter  [16]  , keeping the United States as the leader in foreign relations: it seems as if other states are becoming stronger in various ways and are pursuing their interest more so than collectivity. Proponents of the U.S. primacy believe that other states will comply with the United States because their involvement in world affairs is looked at to be in good cause for the country  [17]  . The war in Iraq, its relationship with Israel, its politics in Latin America, and the image of Washington D.C. all contribute to uneasiness in with foreign countries. A recent study shows that U.S. popularity is increased since Obama came to office. Cynicism about Americas image a been a road block to American power, but a study done by the BBC published on April 18th shows that global views of the U.S. has improved over the last year, while other countries have declined  [18]  . Part if this report shows that the U.S. has overtaken China with respect to favorably. So what does this mean for the U.S.? When countries feel threaten or insecure about a relationship with a fellow state, economic and policy agreements become more contentious and the government becomes less trust worthy, which in effect will cause restraint among projects or trade relations that will hurt both parties. If the U.S. continues to appear to less aggressive in its image there is a possibility that other countries will follow. However America will have to deal with countries that are forming democracies that are not molded after Westernize democracy. This can further complicate how America pushes for Human rights, international law, and foreign policy because its influence has been diminished as other states are becoming more influential. The world is showing that there a struggle between American ideology and shift to multipolarity. However if there is a possibility that America can still keep its status but the United States has to accept the fact that the financial crisis will have a lasting impact on its future: power is money and provides leverage, seeing that this is in jeopardy the United States will have become more cooperative with emerging states. What the U.S. has in its favor is it improving image, its leading education, and its military power that surpasses any country in the world. The U.S. has a long way to go from failing from grace, it needs to utilize its soft power, continue to build its allies, and finally continue strengthen its military. Although it will be less powerful it will still the hegemonic power of the world.

Electric Drive System Design, Simulation and Construction

Electric Drive System Design, Simulation and Construction Abstract In this experiment, three phase flexible inverter was used to drive a Brush Less Direct Current (BLDC) machine. Three experiments steps use three-phase inverter which is connected to resistor and inductor load and BLDC machine to examine and measure 1) Pulse Mode Modulation (PMW); 2) Three wave signal sinusoidal and 3) BLDC signal sequence. Computer simulation using MATLAB Simulink is used to analyze the laboratory result and software calculation. The speed and torque of BLDC machine can be controlled by controller using PWM technique. This BLDC machine can be modelled as Resistor and Inductor Load.   1.1 Background Many electrical load (e.g. electric motor, lighting) need a wide of range voltage, current, frequency and phase angle which is converted from electrical source (e.g. electric grid, battery) with constant voltage, frequencies, current and phase angles. This conversion mechanism use power electronics converter and one application of converter is inverter which convert DC input into AC output [1]. In this experiment, this inverter will provide a variety of voltage and frequency to drive BLDC machine in order to operate at a specific speed and torque. 1.2 Module Aims The aim of this experiment is to understand design, construction, simulation, and testing of an electrical drive system through practical experience. The procedure of this project can be divide into following steps. Research electrical drive technology. Construction of an electric drive. Simulate and understand an electric drive system. Experimental test, analysis and verification of the system Diagrammatic interpretation of software operation Production of a written technical report. 2.1 Pulse Width Modulation In this experiment, the circuit use 3 pairs of MOSFETs as shown in figure 2.1. Having set the PIC software to the PWM test mode for the controller, measurements was taken on terminal point in three pairs (J1-J2, J3-J4 and J5-J6) which indicate gate-on voltage. Figure 2.1. 3-phase MOSFET arrangement diagram. The gate-on voltage on terminal J1-J2 over time can be shown in figure xx, it consists of time-on (T-on) and time-off (T-off). Time switching period can be calculated as T=t-on+t-off and duty cycle as ratio of time-on (T-on) over time switching period. The 3 pairs of MOSFET have relatively the same switching frequency and gate-on voltage, but in the different percentage of duty cycle, as complete result shown in table xxx. From figure xx, dead time is calculated as time span from J1 when voltage start to off and J2 when voltage start to on. PMW switching frequency = Duty cycle = Figure 2.2. PWM signal for J1 (Yellow) and J2 (Green): time-on, time-off and voltage on. Figure 2.3.   PWM signal: dead time between J1 (Yellow) and J2 (Green). Table 2.1. PWM Signal (J1 to J6) 2.2 Three Phase Sine Wave Generator In this experiment, the controller is programmed with test 2 test to convert from DC supply to 3-phase AC output. The output of inverter connected to electrical load (resistor and inductor) and then voltage is measured between resistor R1. The frequency of AC output can be altered by the R22 potentiometer. By varying the setting of potentiometer, the result between resistor R1 (V1-V2) can be shown in figure 2.1 for minimum, figure 2.2 for middle, and figure 2.3 for maximum setting of potentiometer. Figure 2.4. Inverter frequency (f=1.97Hz) in the minimum setting of potentiometer Figure 2.5.   Inverter frequency (f=16.18Hz) in the middle setting of potentiometer Figure 2.6. Inverter frequency (f=19.82Hz) in the maximum setting of potentiometer Figure 2.7. PWM signal (f=10.16kHz) while at the duty cycle 23%. 2.3    BLDC Motor Control In the test-3, the controller is programmed with test 3 test to convert from DC supply to operate and control a three phase BLDC machine. BLDC machine is equipped with three Hall Effect sensors, their function is to sense the rotor position to the controller in order to make MOSFETs can make certain switching arrangement to produce a particular speed for BLDC motor. After inverter connected to hall effect sensor and to power supply of BLDC motor, the results can be shown for the sequence position between H1-H2 (figure xx), between H1-H3 (figure xx) and also the total sequence position between H1-H2-H3 in figure xx. The supply voltage for BLDC, phase A voltage is can be shown in figure xx and figure, which magnitude at around 25 V but the duty cycle fluctuate between range 37% up to 62%. Figure 2.8. H1 (Yellow) and H2 (Green) sequence at almost similar frequency (f1=132Hz and f2=131Hz) Figure 2.9.   H1 (Yellow) and H3 (Green) sequence at almost similar frequency (f1=132Hz and f3=130Hz) Figure 2.10. Relation between H1 (state 1) and voltage phase A (duty 37%). Figure 2.11. Relation between H1 (state 0) and voltage phase A (duty 62%). Figure 2.12. H1-H2-H3 command sequence. 2.4    Variable DC Supply Simulation In this Matlab simulation, DC supply was connected to resistive-inductive load with the value of R=47Ohm and L=33mH. DC output was produced by compare the triangle waveform and a reference setting point. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 20kHz. The reference setting point was set at 0, 0.5 and 1 which represent duty cycle (D=0%, D=50% and D=100%). The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the reference setting point (figure xx), 2) the triangle switching frequency and 3) the value of inductance. Figure 2.13. The output current with duty cycle D=50% and swithing frequency fs=20kHz Figure 2.14. The output current with different inductance duty cycle (D=0%, D=50%, and D=100%) Figure 2.15. The output current with different switching frequency (fs=10kHz, fs=20kHz, and fs=40kHz) Figure 2.16. The output current with different inductance value (L=1.65mH, L=3.3mH, and L=33mH) 2.5    Variable AC Supply Simulation In this AC supply, AC supply was also connected to resistive-inductive load with the value of R=47Ohm and L=33mH. AC output was produced by compare the triangle waveform and a sinusoidal control signal. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 10kHz. The reference was a sine wave with frequency 50 Hz and magnitude varying from maximum +1 and minimum -1. The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the sine wave reference signal (figure xx), 2) the triangle switching frequency and 3) the value of inductance. Figure 2.17. The output current with a sine wave reference setting fc=50Hz and a switching frequency fs=10kHz Figure 2.18.   The output current with different sine wave reference setting (fc=25Hz, fc=50Hz, and fc=100Hz) Figure 2.19. The output current with different switching frequency (fs=10kHz, fs=20kHz, and fs=40kHz) Figure 2.20. The output current with different inductance value (L=1.65mH, L=3.3mH, and L=33mH) 3.1 Pulse Width Modulation (PWM) This MS Word template (.dot file) was prepared by Dr. Jonathan I. Maletic in the Department of Computer Science at Kent State University.   This is Version 1.0.   It is a template for Thesis/Dissertations for the College of Arts and Science at KSU. 3.2 Three Phase Sine Wave Generator In this Matlab simulation, DC supply was connected to resistive-inductive load with the value of R=47Ohm and L=33mH. DC output was produced by compare the triangle waveform and a reference setting point. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 20kHz. The reference setting point was set at 0, 0.5 and 1 which represent duty cycle (D=0%, D=50% and D=100%). The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the reference setting point (figure xx), 2) the triangle switching frequency and 3) the value of inductance. 3.3 BLDC Motor Control In this AC supply, AC supply was also connected to resistive-inductive load with the value of R=47Ohm and L=33mH. AC output was produced by compare the triangle waveform and a sinusoidal control signal. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 10kHz. The reference was a sine wave with frequency 50 Hz and magnitude varying from maximum +1 and minimum -1. The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the sine wave reference signal (figure xx), 2) the triangle switching frequency and 3) the value of inductance. 3.4 Variable DC Supply Simulation In this AC supply, AC supply was also connected to resistive-inductive load with the value of R=47Ohm and L=33mH. AC output was produced by compare the triangle waveform and a sinusoidal control signal. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 10kHz. The reference was a sine wave with frequency 50 Hz and magnitude varying from maximum +1 and minimum -1. The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the sine wave reference signal (figure xx), 2) the triangle switching frequency and 3) the value of inductance. 3.5 Variable AC Supply Simulation In this AC supply, AC supply was also connected to resistive-inductive load with the value of R=47Ohm and L=33mH. AC output was produced by compare the triangle waveform and a sinusoidal control signal. The triangle waveform magnitude has minimum value -1 and maximum value +1 with a frequency 10kHz. The reference was a sine wave with frequency 50 Hz and magnitude varying from maximum +1 and minimum -1. The shape of current waveform with duty cycle can be shown in figure xx. There are several screens captures with a variation of 1) the sine wave reference signal (figure xx), 2) the triangle switching frequency and 3) the value of inductance.

Nuclear Weapons Essay -- Threats To World Peace

Nuclear Weapons A Nuclear weapon is any weapon that gets its destructive power from the transformation of matter in atoms into energy. They include missiles, bombs, artillery shells, mines and torpedoes. Another name for nuclear weapons are Atomic bombs or Hydrogen bombs. The United States was the first country to ever use a Nuclear weapon in battle against Japan. The major arguments for a test ban was first proposed in the 1950Õs. Today, however, the stopping of radioactive fallout and the superpower arms race are still in negotiation. Nations have sought to limit the testing of nuclear weapons to protect people and the environment from nuclear radiation and to slow the development of nuclear weapons. In 1963, Great Britain, the Soviet Union, and the United States negotiated the first test limitation treaty, the Limited Test Ban Treaty. The TreatyÕs signers agreed not to test nuclear weapons in the atmosphere, in outer space, or underwater. The only testing that was allowed was underground testing. Attempts to control the number of nuclear weapons in the world began about 1970. The Strategic Arms Limitation Talks(SALT) was a convention held by the United States and the Soviet Union to limit the numbers in nuclear weapons. In 1982, the United States and the Soviet Union began the Strategic Arms Reduction Talks(START). Unlike the SALT talks, these were aimed at the number of nuclear weapons each country could obtain. Then there was another treaty signed in 1987 which was called the Intermediate Range Nuclear Forces(INF). This treaty called for the dismantling of ground-launched nuclear missiles. A major obstacle to controlling nuclear weapons has been a lack of trust between the two principal powers; the United States and the Soviet Union. The relationship has improved though in the late 1980Õs after President Gorbachev introduced the principles of glasnost and perestroika to the Soviet Political System. In 1989 and 1990, democratic reforms spread spread across Eastern Europe. These reforms have greatly reduced tensions. The country of China still wants to test their nuclear explosions for mining and for some construction. For two years China has successfully held up the 38-na... ...s are considered necessary. In conclusion, Nuclear Weapons arenÕt safe for any country no matter their stability amongst others. Testing Nuclear weapons destroys the well being of our Earth. So many treaties have been passed but it still seems that the likes of a Nuclear war is still stagable. The United States has the most known nuclear tests having a record of 1,030 tests. The closest country next to us is Russia with 715 tests. As you can clearly see it will take a lot more than treaties to negotiate. LetÕs just hope this will all end before that ozone layer breaks down on us!!!! BIBLIOGRAPHY 1. Budanski, Stephen. "Ban the bomb? Not quite." U.S. News and World Report 17 June 1996: 30 2. Cohen, James. Nuclear arms. Pittsburgh 1979. 3. Mitchell, Alison. "Clinton and Yeltsin Accentuate the positive at Summit Meeting." Newsweek 22 May 1990 A7 Column 1 4. Von Hippel, Frank. "Bombs Away." Discover April 1992: 32-35 5. Zimmerman, Tim. "Nuclear Fiction." U.S. News and World Report 24 August 1996: 20

Public accountants duty to provide due professional care in all their c

The situation that Willis and Company, CPAs have found themselves in regarding Geiger Company’s claim that Willis was negligent, underscores the need for public accountants to provide due professional care in all their contractual obligations. The level of fault that Willis is liable for can vary depending on the circumstances and approaches taken in examining this situation. This fact will be evident when examining this case from the Known User Approach, the Securities Act of 1933, as well as the Securities Act of 1934. These differing options result in varying degrees of liability that Willis and Company or any CPA firm can be held accountable for. Known User Approach When considering Willis’s actions under this Known User Approach, the New York Court of Appeals set the precedent in handling future cases. The New York Court determined that CPAs are held liable for ordinary negligence solely to the CPA’s client and specifically identified third parties (Whittington & Pany, 2012). In order for this to be true though, it must be evident that the company, in this instance Geiger and the specifically identified third parties are listed as specific users of the audit reports (Whittington & Pany). In relation to the loss incurred by the bank loaning funds based on misstated financial statements, the same precedent holds true. The bank, as a third-party beneficiary, must have been specifically named as a known party to the use of the auditor’s report in order to have a claim to recover the loss sustained (Whittington & Pany). The New York Court of Appeals further states that the third-party must not only be known or listed in the auditor’s report as a user but the said third-party must have take some sort of action to prove the ... ...934 also provides a greater protection to auditors as well, because it requires of proof of both misstatement and intent to cause harm as well as reduces liability proportionally. Under the Known User Approach, auditors can be liable for ordinary negligence, but the plaintiffs bringing suit must be specifically named in the statements for their allegations to be considered. These three approaches highlight the seriousness with which auditors and CPA firms should approach all established contracts in order to lessen the liability they face in carrying out their public duties. Works Cited Conahan, J., Nolette, P., & Young, A. (2003). Securities Fraud. The American Criminal Law Review. 40(2). Ps. 1041-1107. ProQuest doi: 230355736. Whittington, R., & Pany, K. (2012). Principles of auditing and other assurances (18th ed.). New York, NY: McGraw-Hill.

Vandalism :: essays research papers

A problem that occurs in most states is vandalism. Vandalism is a growing national problem. Last year this senseless crime cost United States Citizens over one billion dollars. Vandalism is a problem that gets to everyone in some form or another. It can affect your family, friends, property, community, and your pocketbook. The more you know about vandalism, the more you can make it a crime that is more trouble than it's worth.   Ã‚  Ã‚  Ã‚  Ã‚  Over one half of all the crimes associated with vandalism occurs in high schools. There is no typical vandal. Vandals can be good or bad students, girls or boys, whites or blacks, rich or poor. The largest age group arrested for vandalism is between 13 and 14. However, children as young six and seven vandalize schools and park areas. Teenagers with growing-up problems act destructively by destroying vehicles, spray-painting graffiti on public places, etc. Older youths often commit more serious acts such as damaging vehicles or machinery, burglary, arson or theft.   Ã‚  Ã‚  Ã‚  Ã‚  Although most vandals do not have a clear motive for their acts, studies show that basic social problems and attitudes are at the root of the vandalism. Among the many explanations for the crime are anger against society, boredom, drug and alcohol abuse, disciplinary problems, personal problems and racial/political conflicts.   Ã‚  Ã‚  Ã‚  Ã‚  Police, fire and emergency services are affected by increased workloads and false alarms. Also, facilities, such as parks and public rest rooms which everyone in the community uses, become vandalized. Vandalism affects your pocketbook too. People pay their taxes for a reason, to build a better community for the future generation. When the community is vandalized, the people are the ones who have to pay for someone else’s damage.   Ã‚  Ã‚  Ã‚  Ã‚  Vandalism is still and will always be a growing problem unless we do something about it. We need to keep our kids off the streets, make sure you educate them about vandalism by telling then that is wrong and can lead to prison. Also be aware of who your kids are hanging out with, give them enough attention and love as much as discipline and also encourage activities outside of school.

Impact of Party Drugs on the Youth Culture Essay

Adolescence refers to the age group from 14 to 26 years. Ten percent of this age group use party drugs (Bennett, 2003). According to Arnett (2004) , this period of development is distinguished by five characteristics: identity exploration, instability, self-focus, a feeling of in-between and possibilities (Arnett, 2004, pg. 14). It is against these five characteristics that the impact of party drugs on the youth culture will be assessed. This essay will explore how the characteristics of adolescence place teenagers at risk from drug experimentation and how the perception of policy makers will influence the community’s response to the problem. The exploration of identity involves having a range of experiences that provides the adolescent with the means to assess the possibilities for the purpose of formulating a distinctive self-image. To do this requires that the teenager have a range of experiences that seem distinct from those experienced through their parents. This journey of exploration results in an introverted focus on self and a sense of becoming, of being caught in the middle. In the individualised cultures of western societies, this transition involves a separation from parents and the construction of an independent self-sufficient identity (Arnett, 2004). The instability can often manifest in ‘risky behaviours’. Although adolescence is a time for the construction of a unique self identity, it is also a time when a sense of belonging is engendered through common cultural construction. One subset of this cultural construction is the rave party scene that is a global phenomenon of the youth subculture (Shapiro, 1999). A rave party is often a large gathering of young people in an atmosphere where there is music and laser lights. This sub-culture is linked to the drug culture through party drugs such as ecstasy and ketamine. The effect of these drugs is to create a sense of wellbeing and a feeling of lightness. The choice to take drugs is an individual one and is part of the desire to escape from the pressures of adolescence. The rave party by its very nature is essentially a form of escape. What then are adolescences escaping from? The very nature of adolescence: the sense of being without identity, the lack of a mental framework to manage the adult world and the pressures of identity construction, create tensions in the person. This escapism is not confined to adolescences as many adults abuse alcohol and amphetamines as a means of escaping the pressures of the adult world. For many users, taking the drug is part of the risk behaviour of adolescence that has the pay-off of feelings of well-being. They do not se themselves as drug users as they do not view their use of party drugs as being a problem. This normalises drug use and makes it difficult for agencies to intervene (Duff, 2003). It is wrong however to assume that all users are escaping from something. One of the features of adolescence is the search for identity and self meaning. This search behaviour creates a heightened sense of curiosity in adolescents as they seek to make sense of self. This curiosity can evolve unconsciously to drug abuse through prolonged use as a result of the uplifting effects of the first experience. The need to fund the regular purchase of the drug can lead into dealing. Bad experiences often will not cause a rejection of the drug as these pale against the many pleasures that the individual has experienced. The chain of events can have dire consequences for the individual as a health problem becomes a criminal problem. The long term destruction that criminalisation of drugs causes to young people is good reason to see drug abuse as a health problem. Within party drug users there are the same segments that are feature of any drug user cross section. Some users abuse the drug and are at risk from overdose and dehydration. Others are more controlled and cautious in their use. This group is at risk from being unable to identify the ingredients of the drug that they are purchasing. One of the key problems with party drugs is the inability for the buyer to know the ingredients contained in the drug that they are purchasing (VAAD, 2003). Users of party drugs will tend to repeat their use on a regular basis. According to Baxter (2003) users are concerned that there is no means of determining the purity and reducing the level of risk. Males tend to use party drugs more frequently than females. This tends to indicate that there is greater gender difference where males are less risk averse. This trend is declining as more and more females are using party drugs. This trend reflects the emancipation of women and a stronger sense of independence amongst adolescent women. The traditional delineation of the rite of passage for the male and the female have become blurred in modern society. Women will often use drugs to challenge the traditional perceptions of their role in society. Within the community, there are people that see drug abuse as being criminal while others see it as a social and health problem. The criminal perspective adopts a punishment solution with rehabilitation. Such a position can have a long term effect on the individual due to problems faced with travel and employment. Community response is to increase policing and to use strategies such as sniffer dogs in public and undercover police at venues to catch the suppliers and users. Police raids will be conducted on rave parties. Such an approach marginalises the rave culture and runs the risk of impairing the social development of the individual. The perspective that sees the issue as a health issue seeks to develop preventative programmes that educate people. Greater understanding is sought for the motivation of young people for taking drugs through social research. Strategies for assisting at risk people are developed that provides for free, readily available access to health care and treatment. The health professional will often argue for the decriminalisation of the drug so that it can be obtained in a controlled manner and the purity of the product guaranteed. When considered against the characteristics of adolescence as provided by Arnett (2004), this approach appears to be the least detrimental to the social and personal development of the adolescent. Government programs, such as Ravesafe, adopt this approach. One of the prime reasons that this approach should prevail is that party drugs are seen by the user as being catalysts for self reflection and construction of identity. Their sense of self and social relationships results in a positive self-image which may be in contradiction to how they feel when in the adult world. The party drug tends to alleviate insecurity and doubt. Research has shown that there might be some overflow from the atmosphere of the rave party to real life. The need for early intervention arises from the research findings that drug abuse is often a precursor for youth suicide, crime and metal illness (VAAD, 2003). Interventionist strategies will view drug use as a problem which immediately places the interventionist in opposition to the youth culture. The clash between the pleasures of the drug and the potential harm of the drug creates a generational clash (Duff, 2003). To deal with the issue it is necessary to accept the reality of use and work on fostering environments that support safe use. If this is provided then it will reduce the ‘trial and error’ approach that is a feature of the risk behaviour of adolescents. VAAD (2003) found that the problem can be best solved through drug education that must resist seeing the youth culture as a homogeneous group. Adolescents involved in the rave scene come from a wide variety of backgrounds (Shapiro, 1999). Because there is little understanding of the attitudes of youth subgroups within the rave scene it is necessary for more research to be done (Baxter, 2003). In this way the content and approach of the drug education programme can directly appeal to the target segment. This will help in a more receptive response from the target group. In conclusion, the developmental characteristics of adolescence creates a natural disposition towards drug experimentation amongst some segments of teenagers. Party drugs are often seen as being part of the scene that assist in the integration of the individual with both self and the group that they belong to. Drug use can be used by the female gender to reconstruct identity. Given these features, the perspective that drug use should be a criminal offence resulting in punishment and long term consequences for the individual seems self defeating. The view that drug abuse has the potential to be a health problem will result in a community response that is more supportive to the individual. The safety of the drug can be established and the social stigma placed on adolescents can be removed. Social policy needs to consider the developmental characteristics of adolescence in its construction.