We Are Media :: essays research papers

We be media, media is us, and we argon one. In this simple statement I site my definition of media ecology. If we would either take a look at our lives we are in effect(p) a jumble of representations. From the moment we are born to the sidereal day that we die we are media. We are born a certain sex boy or girl. That represents something. Boys wear blue girls wear pink. This is a signifier to everyone of what we are. We dresst know we are boys or girls until someone tells different things. You have set and defined expectations for your life and ways that you will act. From that day forward we hornswoggle our media from our lives, our families, friends, literally everything we come in contact with. Everything we do and everything we see leaves some trace of an impression on us and represents something to each of us. Thats why I feel that media is us. Media is everything. We are just representations. Is there a domain? Do we exist to just consume reality? Are we realities of a representation? These are questions that I asked myself while constitution this paper.While thinking through I came up with a thought of despair, almost panic. It makes you very frustrated to think gravely about this. It makes you question everything that you were socialized to believe as a member of society. It makes you question countless things in our lives. It made me think about life in general. Who are we to define reality? What is reality? How do we tackle these questions? Truthfully, I dont know if there is a way but I think we all regard to examine our lives in general and the everyday lives that we live and question them. Everything we do or say has a representation so therefore is media. It is all somewhat us. It is everywhere. Most places we dont even know that it is going on.In my inspection of my life and the media that surrounds me I have put in media to be all encompassing. It is everywhere. I wake up to a clock radio that I turn off to only seconds later turn on the TV which is on until I leave my apartment. But even with the TV or radio off my apartment is still crawling with media sources. Almost everything I own has labels on it from raiment to food.We Are Media essays research papers We are media, media is us, and we are one. In this simple statement I site my definition of media ecology. If we would all take a look at our lives we are just a jumble of representations. From the moment we are born to the day that we die we are media. We are born a certain sex boy or girl. That represents something. Boys wear blue girls wear pink. This is a signifier to everyone of what we are. We dont know we are boys or girls until someone tells different things. You have set and defined expectations for your life and ways that you will act. From that day forward we learn our media from our lives, our families, friends, literally everything we come in contact with. Everything we do and everything we see leaves some trace of an impression on us a nd represents something to each of us. Thats why I feel that media is us. Media is everything. We are just representations. Is there a reality? Do we exist to just consume reality? Are we realities of a representation? These are questions that I asked myself while writing this paper.While thinking through I came up with a thought of despair, almost panic. It makes you very frustrated to think seriously about this. It makes you question everything that you were socialized to believe as a member of society. It makes you question countless things in our lives. It made me think about life in general. Who are we to define reality? What is reality? How do we tackle these questions? Truthfully, I dont know if there is a way but I think we all need to examine our lives in general and the everyday lives that we live and question them. Everything we do or say has a representation so therefore is media. It is all around us. It is everywhere. Most places we dont even know that it is going on.In my inspection of my life and the media that surrounds me I have found media to be all encompassing. It is everywhere. I wake up to a clock radio that I turn off to only seconds later turn on the TV which is on until I leave my apartment. But even with the TV or radio off my apartment is still crawling with media sources. Almost everything I own has labels on it from clothes to food.

sociological methods :: essays research papers

MethodsAs we were interested in attitudes and experiences of our subjects we decided to use a qualitative approach to administer our study. We wished our respondents to define their attitudes and experiences using their own words and meanings therefore it was considered that quantitative data was not appropriate for such a study. Qualitative study is more in-depth and some(prenominal) less structured than a quantitative approach, generating a greater depth of information (Mason 1996) A semi-structured oppugn technique to gather our data. This was chosen because of the benefits that this method entails and because of the disadvantages of the alike(p) and non-standardised methods (Gilbert, 2001).The standardised model was discarded because although all respondents received the same questions in the same order the system lacked credibility due a number of facts. Firstly, not every respondent may have the same interpretation of a question thus answers could not be compared to any d egree of certainty. Secondly, the interviewer was unable to crystallize any questions that the respondent did not fully comprehend. Most importantly, though, was the fact that the interviewer was unable to explore any area that our respondent unexpectedly enlightened us to, this in any case hindered us from asking any supplementary questions that may have furthered our findings (Punch, 1998).A non-structured approach was instantly ruled out as we wished to gage specific attitudes and experiences of drugs from our respondents. A non-standardised interview could have left us with an abundance of irrelevant material and little of any actual use.The semi-structured method has many benefits. Not only does this technique give the interviewer room for scope to probe, clarify and alter his or her interview schedule on the spot but it is also relatively easy to label and analyse the information that is procured (Seidman, 1998). The SampleOur sample were four third grade students, two mal es and two females. Third year was chosen as our sample year-group as this allowed the respondents time to have become fully integrated into the Stirling student life-style. The sample was approached at random in the Stirling University union, The Studio. Random individuals were asked if they were 3rd year students and if so were they willing to take part in our survey. The sample were informed of the purpose of our research and confirmed the area of questioning which we wished to pursue. The sample was told that the location for their interview was entirely at their own discretion.

Great Conversations :: essays papers

gravid ConversationsIn Robert M. Hutchins essay, Preface to The Great Conversation he discusses how he counts Great Books are the finest creations. According to Hutchins, Great Books are the books written in the Western civilization. Robert Hutchins believes reading these books will help everyone morally, intellectually and phantasmally. In the fifth carve up Hutchins state, the rising generation has been deprives of its birthright adults have come to lead lives comparatively rich in material comforts and very poor in moral, intellectual, and spiritual tone. Hutchins believes this because this generation isnt reading the Great books, to such on the materialistic thing in life. I disagree with Hutchins. I dont believe everyone should read Great books. I disagree, everyone opinion of a great book is different. I disagree with Hutchins belief, who is he to define Great books? I dont think reading the books he describes in his essay will help our generation do better or worse. I think its up to our generation to define Great books. Our generation s is diverse. Everyone learning style and taste is different. However I do belief education is the key to our success, just now the reading the books he describes in his essay will not do the trick. Our generation and society isnt lacking because we arent reading these so-called Great books, its lacking for varies individual reasons. Knowledge is gained through several daily activities. Reading these Great books is essential. I would consider the works of Terry McMillan, Alex Walker and Maya Angelou to be Great books. These authors talk about issues that affect me, my peers, and my community in todays society. Reading the books Hutchins described help them overcome trials in their day.

Pride And Prejudice: Summary :: essays research papers

plume and Prejudice Summary     Jane Austens Pride and Prejudice is a complex novel that relates theevents surrounding the relations, lives, and loves of a middle-upper classEnglish family in the late nineteenth century. Because of the detaileddescriptions of the events surrounding the life of the main character of thestory, Elizabeth Bennet, Pride and Prejudice is a very involving novel whosetitle is very indicative of the themes contained therein.     The first volume opens in the Bennet household at Longbourn in England.As there are five unmarried daughters living in the home at the time, the matronof the family, Mrs. Bennet, is quite interested when news of a wealthy man lamentable to Netherfield, a place in the near vicinity. Mrs. Bennet, in the bestinterest of her daughters, soon after begins urging her husband to meet with thenewly arrived neighbor, a Mr. Bingley, except he is quite reluctant to do so. Soonafter, Mr.Bennet surprises h is daughters and his wife by announcing that he hadvisited Netherfield and found Bingley to be "quite agreeable." The interest ofthe Bennet daughters arises when they learn that genuine members of the Bingleyparty will be in attendance at an upcoming ball in Meryton. At the ball,acquaintances between the families are made, and all find twain Mr.Bingley andhis cousin Fitzwilliam Darcy to be exceedingly handsome, however Darcys prideis so irritating and repulsive, it makes his character almost totallydisagreeable. It is at this ball, however, that the oldest Bennet daughter,Jane, becomes involved with Mr.Bennet her younger child Elizabeth, however,falls victim to Mr. Darcys pride and is shunned by him during the entire ball.Beginning with this event, Elizabeth forms a prejudice towards Mr. Darcy thatwill prevent her future involvement with him. It is here then that the cardinal mainthemes of he work, pride and prejudice, are first presented. Soon after theball, it becomes obvious that Mr. Bingleys feelings towards Jane deepen, andJanes feelings also appear when the family visits their neighbors the Lucasesafter the Meryton Ball. This, however, produces concern from both his older child and Mr. Darcy, who dislike the behavior of her family and, being part ofthe upper class, are prevented by their pride from liking anyone of lower status.Mr. Darcys attitude towards Elizabeth Bennet, however, soon begin to change,as he appreciates her subtle beauty. It is because of her prejudice against him,however, that Elizabeth does not recognize his affections he begins to join herconversations, and even expresses to his cousins his feelings.

Georges Clemenceau :: essays research papers

Georges Clemenceau Early Life-Born on September 28th, 1841 in Vendee, France-Benjamin Clemenceau, his father, was a supporter of the 1848 revolution and was his sons role model.-Georges grew up strongly believing in Republican views.Education-Trained to be a doctor.-Not much else is cognize about his education and schooling. Achievements-With a group of students, he wrote Le Travail. This was seized by the police and Georges spent 73 days in prison. -After he was released, he started to salvage a journal called Le Matin, but then he gotin trouble with the authorities and was forced to stop.-After finishing his medical studies, he went to go and decease and New York.-He was amazed by the amount of freedom that the people had, both politically andsocially.-Worked as a teacher in Stanford, Connecticut-Eventually married ace of his students and had three children. However, the marriage did not work out.-When he returned, he was elected as a Radical Republican deputy in the issueAss embly. (1871)-Was re-elected to the National Assembly. (1876)-In 1902, he became a senator, and four years later, he was appointed minister of home affairs.-Became Frances Prime Minister. (1907-1910) -Under the presidency of Raymond Poincare, he was appointed Prime Minister for a second time. (1917-1920)-Was Minister of War in World War One.Major Accomplishments-He voted against public security terms demanded by Germany in 1871.-Because of his aggressive debating style, Clemenceau was given the nickname of the tiger.-He ruthlessly suppressed any popular strikes and demonstrations. As Prime Minister, he was marked by his hostility towards socialists.-During WW1, he clamped down on politicians calling for peace and punished them.-Insisted that the French Army lead the offensive against the German Army in 1918.-Pushed the war vigorously until the final victory.

The Manipulation of Prospero Essay example -- Tempest

The Manipulation of ProsperoManipulation means to influence or distribute shrewdly or deviously to tamper with or falsify for personal gain. In William Shakespeares play, The Tempest, we meet an interesting, mysterious Prospero, a magician and the true Duke of Milan instantaneously living on a deserted island with his daughter Miranda. Prospero has the power to manipulate his own daughter and does this because he wants to protect her from danger. Prospero has an interesting relationship with his daughter. Prospero talks and Miranda listens unwillingly. She does non pay attention and Prospero always seems to inform her. Dost Thou attend me? (1.2. 77). Prospero exploits Miranda in any way that he can. First of all, for 12 years Prospero forgets to mention to Miranda that she is a princess Thy father was the Duke of Milan and A prince of power. (1.2. 54) For 12 years Prospero manipulated Miranda by not telling Miranda her true identity. He left her with unanswered questions that both ered her for all those years. Prospero also upsets her with the violent storm that he caus...

Case Sample Response Quinte MRI Essay

1. EXECUTIVE SUMMARYQuinte magnetic resonance imaging is BCMC service provider for MRI since February. kinda has been chosen to replace the existing service provider as BCMC wanted to increase the trope of age available for MRI from devil. BCMC were aw be of Quinte impressive capabilities, such as 24 hrs per day and 7 days/week, and Haiders integrity and ain attentiveness. MRI clinic operations in May and now is June and there are close to solutions. There is a backlog for the machine, the technician is working lots of works overtime, the doctors are getting their results late so they began to refer endurings to competitorsMRI. The identified root suffice for all of these issues is that the process is non fed properly thats why the capacity is low. By feeding the process we cogitate in this case the programming of the patients. The alternative proposed is to change the way the schedule of the patients is d ane now and some changes in the process. We might expect some res istance from the doctors as they testament deem to make sure that they dont refer for MRI patients which do not fit. Also a scan an hour go out be booked. aft(prenominal) monitoring and control in dickens months will be decided if a part time technologist will be hired.2. ISSUE designationImmediate issuesWalk-ins patients. The expected lead time for referred patients is 48hrs hardly some patients called walk-ins requested scan that day. It is a significant number of walk-ins patients per year, 600, as the number of referred patients per year is 1600. If we fence these numbers 250 operating days per year and 600 walk-ins, this means average 2.4 walk-ins per day. Patients not fit for MRI. If a technologist determined that the patient does not fit to MRI the patient is sent home and the machine is idle. This means an average 1.2 patients/day, it is a lot. Non-metal clothing. The patient is requested to wear non metal clothing to the scan to be performed. If not the patient has to change in hospital gown. 25% of the patients are in this category, this is a lot. Loss of patients referralsAs the waiting list for MRI scans is 14 days old the doctors refers patients for MRI to competition clinics Complains from hospital administrators about MR machine low productivity, the strain resulting from MR technologists heavy overtime schedule, loss of patient referrals belatedly transcriptions report Doctors expected to receive transcriptions reports within two days of their request which didnt happen so they started to refer the patients to some other MRI BCMC was dissatisfied because of the loss of referrals by Quinte MRI MR technologist and machine low productivity The machine was scheduled for one scan per hour but was not get together this rate. MR technologist not willing to work too oft overtime as he does now.Systemic issuesProcess and capacity issues. There is a issue with the existing process which causes an issue for the capacity. These create the backlo g which then createa bullwhip effect.3. ENVIRONMENT AND ROOT CAUSE ANALYSISSWOT AnalysisStrengths is a growing business it maintained a variety of exclusive or partnership business arrangements its equipment and components were from many leading manufacturers impressive capabilities Haiders integrity and soulal attentiveness availability for 24hrs/day, 7days/week the machine was new, only six weeks old Weaknesses 1 one machine available with the capacity of two patients/hr for 25 of the scans the scanning is 45min so little than two scans/hr the hospital would pay the radilologist and schedule the clinic only one technician which works too much overtime and he is willing to work less in the future Opportunities MRI had become increasingly popular with the medical profession the number of procedures grows a lot all ear the number of scans grows a lot as well the number of hospitals and non-hospitals scanning sites had risen as well a lot BCMC has been located in a very well locat ion with doctors, hospital beds, over 20 specialties, there is elbow room for competition the forecast anticipates that MRI scans will grow with 15% yearlyThreads MRI equipment represents a significant investment the facility requires space and the equipment requires shielding from magnetic fields there is a shortage of good MR technologists, especially in rural areas, not easy to find a person willing to work part time Root cause facial expression at the issues and considering the environment, the identified root cause is that the process is not fed properly thats why the capacity is low. By feeding the process we mean in this case the computer programing of the patients.4. ALTERNATIVES AND OR OPTIONSThere is proposed the following alternative.Alternative. In this alternative there are proposed some changes in the existing system as the scheduling system to be computerized as this will eliminate the misreading caused by different hand writings for eight hour shift to ca-ca sche duled eight patients as this will allow room for the technologist to send on time to the radiologist the scans faster so the radiologist will not complain and he will also send faster the results to the doctors. Scheduling only eight patients a day might lead to some extratime which can be used for walk-in patients as well the doctor should never refer for MRI scanning a patient which is not physical able. In this way we will eliminate the idle times of the machine. When the doctor assistant contact for appointment they have to have this in writing-the patient is able for MRI the patient has to come with 30 min before the appointment to fill out the forms and change in hospital gown. In this way we will eliminate the delay when the technologist finds out that the patient is not prepared and he has to wait till he changes his clothes. In two months if there are not the expected changes, we will try to hire a part time technologist and pay overtime to the existing one until we find on e.With part time shift we will cover 12 hours a day. In this way we will increase the number of scans in the future. The challenges that we will have with this alternative might be convincing the BCMC to implement the computerized scheduled and follow our schedule suggestions or let our receptionist to do the schedule the resistance from doctors as they will not have to refer the patients which are not fit for MRI eight patients/day means 2000/year without overtime or walk-ins which is less than we do today 1600 refered+600walkins. We might not be able to scan average 10/day and this means less than we do now but still these will be happy patients, not waiting, not wrong schedule, radiologists and doctors happy we still might need a part time person for the future so we will be able to grow and have vacation coverage.5. RECOMMENDATIONSThe alternative above it is recommended to be implemented. This will involve changes in scheduling system and also in the scanning process.6. IMPLEMEN TATIONWhat Who WhenDoctors to refer fit patients only BCMC operation handler Immediate for long term New scheduling system Quinte MRI Operation Manager In two weeks Patients to arrive 30min early Quinte MRI Operation Manager Immediate Sending the patients to change room to put gown on and waiting there for the technolog. Receptionist immediate7. MONITOR AND CONTROLThe Quinte MRI operation manager will analyze weekly the number of scans (referral scans and walk-in scans), the number of the patients which aresent home without scan and the reason, the number of wrong recordings in the schedule (scan A and B instead of A and D), how much idle time, how often the scans are sent to the technologists. At every two weeks a cross-functional team with the following members will analyze the weekly numbers that Quinte OPS manager has, the radiologist number of scans received, how often the doctors get their results and the number of days in backlog. Cross-functional team members Quinte MRI ops manager, BCMC ops manager, BCMC information technology, David and Kevin buss development coordinators. Meeting after two months and deciding whether or not to hire a part time MRI technologist.

Melodrama in British Cinema Essay

In studying melodrama as a genre we can note that this term has a link to filmtic realism. The term realism is utilise by many writers as a basis to which some other cinematic forms can be comp atomic number 18d or contrasted. This also includes melodrama. Moreoer, what may constitute realism is somewhat recognizably associated to its historical background. Hollywood refers to it is relationship films. One can define cinematic realism as being the presentation of a coherent reality in which individual identity is clear and in which characters actions are goal-oriented, motivating a formulaic plot pattern. (Byars 1991 107)Moreover, this coherence is aimed at creating an image of clearness, with the intention of presenting film not as a constructed product, but as a believable recording of things are (ibid. 27) This type of mood in British film was shown in wartime proceedss. Christine Gledhill, in her prominent book Home is Where the Hear is (1987), establishes the link betwee n melodrama and the bourgeois revolutions during the 18th century. Primarily, the plays were meant to entertain the aristocrat selected as manifested in their defined dialogue that portrays the standards and ideas of the upper class.Soon after, their has been a growing urban interview, categorized by the middle class including the industrial proceeding-class, who evenly insisted on the same amount of entertainment which later paved the way to the realization of folk art and other popular traditions such as impenetrable show, pantomime, harlequinade, b tout ensembleets, spectacles, acrobatics, clowning, busking, the exhibition of animals and freaks, and, above all, musical accompaniment and song (Glendhill 1987) Antonia Lant, a renowned writer for Womens roles in Cinema, once stated that modern-day critics advocate British cinema improved and made use of a new form of realism in order to produce films without false emotion or sodden heroics (1991 14).He push suggested that ther e has been a widespread perception that British thoughts and ideas could be expressed and represented only by realism (ibid. 34)Melodrama has been an important overt for film and media studies since it deals primarily with popular enculturation.This focus on what is popular suited the theme of the film against more traditional academic views of high culture. This is also associated more with the feminine rather than masculine issues. That is why the term melodramatic is often employ in abusive form for it may carry on to a dramatic movie scene or behaviour in real life. The discussion of this genres relation with women will be save discussed in this write-up. Melodrama deal mainly with emotional conflict, much of it focused around family and informal relationships. Since most of the elements of melodrama are presented in almost all cinematic genres, melodrama as a stand-out type of cinema is quite hard to define in precision and accuracy.To understand this fully, it can be di vided into several sub-genres. Raymond Henry Williams, a Welsh academic, novelist and critic, classifies melodrama within the genre the earlier and always numerically common costume epic, people by pirates, bandits, soldiers, and historical figures of all assortments (1983 16). Conversely, family melodrama and romance are sub-genres that can be considered in these films. The emblematic forms of this type of drama have been the issue in the analysis and understanding of film studies. In some aspect, this is because of the feminist criticism to reclaim the area of women films which was once neglected and given less emphasis.The reproachful usage of that term among the male-dominated critical brotherhood which Haskell states refers to a term used by primarily male academia, it infers that womens experience and emotions are of minor significance (1987 154). The perspective that the body of melodrama solely focuses on the experience and intended for an audience of women has strongly be en discounted in within the patricentric set-up. Further to note that this type of genre which is intended for female audience is of significance to various writers.One of the study worrys is whether the films expose the contradictions of masculinity, dominant male society (Gledhill 1987 10) and womens roles and places in the society, or if they solely reinforce the dominant ideology (Lehman 1980 2.) Byars points out that the struggle over the production of gender films must be evaluated it is not solely a way of showing discourse to the dominant ideology or its creation with the influential patriarchal system, serving solely to reinforce patriarchal patterns (1991 6). With this, it can be said that gender in all common understanding is an area of discussion, not merely perceiving it as either conforming or deviating to dominant ideological standpoints.Melodrama provides a significant index to cultural aspirations, dreams, and fantasies (Landy 1991 189) especially shown in the fi lms made by Gainsborough, a British film studio, where it is noted that they particularly constitute a unique contribution to womens representation further stating that they also touched on routine conflicts concerning womens experience (ibid. 195).Writer and researcher Marcia Landy also expressed on the manner with which the form of the melodrama costume allows the expression of ideas that could not otherwise be elevated in a cinema context. (1991 196) In a quote she made from Harper that says that the films popularity can be in part explained by their representation of a female sexuality denied expression by conventional social forms and signifying systems (Landy 1991 196). Landy is noted for her work that discusses about historical films, films of empire, war films, melodrama, comedy, science fiction and social occupation films and changing attitudes towards class, national identity, sexuality, and gender (Princeton University Press).Although the portrayal of women in the mo vies are those that involved rebellious females, conflicts over class and status, and, above all, the quest of the female characters for adventure (Landy 1991 196) it is also in these films that women are seen to be divided and bear clashes with one another. On the other hand, Landy generalizes that the men are often times portrayed as antagonistic, cruel, or domineering. Women in Britain during those times were faced with various environmental factors that somehow contributed to the inspiration of the melodramatic films. Such factors are the employment of women where they were engaged in occupations ranging from factory and white-collar work (Bruley 1999 101-102). Also, there has been some suggestions that although women did not gain a simplistic liberation as a result of this work, a greater degree of liberation was achieved (ibid. 93).Writer, litigate Bruley, further asserts that during this period sexuality became much more evident. Divorce was also an important issue the hard ships in this historical perspective suggested that women felt a kind of yearning, a moment when they were desirous of greater freedom (1996 91) but unfortunately unable to satisfy. There was however a large rise in the split rate at the end of the war (Summerfield 1995 314). European melodrama is concerned with expressing the struggles involving class, race, and gender issues. Melodrama has always appealed to the broad and diverse audiences, extending from the lower classes to all sectors of the middle class, and other times even the members of the aristocracy.On the contrary, as Sergej Baluchatyj implies, it invariably works with any group of spectators whose hearts are open to such affecting emotional experience. (Baluchatyj00) He further adds, that such primitive spectators, constitute an extremely broad group, even their range of emotions is limited. Due to its wholesome aesthetic appeal as well as its origins in the illegitimate theater of post revolutionary France, melodram a is widely considered an inherent democratic genre (Gledhill 1987). Melodrama served as the genre of choice of the historical voiceless and with that has been the tool used to discuss problems involving class conflicts.It was also a diversion to the people to be entertained despite the chaos such as the economic problems of the Depression and other social conflicts. Like class, race, and ethnicity, gender also played role in the establishment of melodrama as a genre. Although it is said that melodrama must not often be related to a woman genre, but the centrality of emotion and feeling as shown for moral value continue to tie melodrama to the feminine realm. We may then be able to conclude that melodrama can be perceived as a genre vulnerable to breaking codes not only of gender or sexual orientation, but also of ethnicity and social class. This has served as way for women to freely express emotions that are not privileged for the male counterpart.In conclusion, the decline of Bri tish melodrama has unnatural women in the sense that their once dominated genre no longer became the avenue where they can portray their dreams and aspirations. The statement of Landy suggested that the films were able to function as leak however they can still capture the everyday conflicts concerning womens experiences (1991 195). One major criterion of melodrama is on how the twist of the story and the ending would go. For the American cinema it revolves around a happy ending in comparison to Europeans who are perceived to be over sentimental. The Japanese and Chinese melodrama projects their strict codes of revere and with the inevitability of defeat and destruction, in contrast to the bittersweet taste of the Austrian stories.In Britain, however, there seem to be some repressed emotion that reach to a sudden outburst from the usual restrained characters. But in the most basic level, melodrama is mainly concerned with only two features expressive style, and concern in person al relationships. Melodrama is further considered as a form of facilitating the recognition of contemporary issues in most of their films. Overall, Landys other statement says that the narratives involved conflicts over class, status, and above all, the quest of the female characters for adventure (ibid. 196). The melodrama films encompass conflicts on status, gender, and other social issues and thus this is a way of viewing the events in ones life through film.The dominant feeling of feeling of earlier times that marriage is more of exploitation than equality is very well represented in the melodramatic films that in some way they acquired the feeling of vindication just by knowing that filmmakers understand their predicament. To show that marriage is a thing to be escaped from, and avoided by the inexperienced. This movie theme can be perceived as link to the present discourse of divorce and the probability of women to gain independence. At that time British women are not privile ged of a vote. Once they get married, their legal personalities were assumed into that of their husbands. Not many received education, and they were discriminated against and were underpaid in their workplace. All these contributed to the longing of lacking(p) to be heard.Ironically in some cases, the show of emotions is restricted while they go about their daily lives. The cinema is then a way for all of these to surface. The culminating emotion that is normally felt in melodramatic movies is the one with a happy-ending especially to the romance narrative, wherein women are given the hope to strive for another day. It is not always hardships that they experience during those times, but since there is a great divide between the places of women and men in the society that these movies provided a channel for women to relay their circumstances. In some extent, these types of movies go beyond entertainment. They also played a role in the shaping of ones culture.

Romanesque and Gothic Architecture

romishesque computer architecture between 800 and 1150AD was popular in Western Europe which so rose to the Gothic manner. Pre-Romanesque manner developed by utilizing elements of Roman design in the Christian churches in the provinces of Western Europe. By the terminal of the pre-Romanesque period Roman elements had fuse with Byzantium elements from the Middle East, these curves became known as the Romanesque, intending in the musical mode of Rome .The visual aspect of the Romanesque manner was multi storey entryway frontages of geometric visual aspect edifices. Rock was a really popular freeze apply in the edifices. Huge vaults and arches was one of the nous features of the rationalize. Masonry overleaping since the beginning of Christian architecture had merely been used in edifices of comparatively little graduated table. Romanesque churches, on the other manus, sustained monolithic barrel vaults, doing it mandatory to reenforce the supporting walls in order to transp ort the sidelong outward push. The frequent presence of galleries supra the aisles, sometimes with half-barrel vaults, is in all chance rooted in geomorphological considerations connected with the job of a scarcelyment. The usage of wall gaps to a lower limit, due to the same concern, contributed to the somber yet gravely impressive character of the visible radiation. Each person edifice has a intelligibly definite signifier which frequently consists of really unfluctuating and regular programs so the overall visual aspect is known as a signifier of simpleness. Romanesque architecture chiefly depends on its walls which are known as wharfs. Piers are subdivisions of the wall that appear largely at the intersection of cardinal bouffant arches, which are those traversing under the nave and the transept which is ever in a round form, severally arch is supported on its ain supporting rectangular wharf which is found at each right angle. Most of the edifices are largely do from woody roofs, largely of a simple truss, tie beam or king station signifier. When the instance of tied balk roofs occurs they will so be lined with wooden ceilings. The intimately of import characteristic of Romanesque churches was the towers. Romanesque church frontages were ever built to confront the west terminal of the edifice and are normally symmetrical and has a big cardinal agency access made largely by its castings or porch and a agreement of arched-topped Windowss which can be seen above the way access. In Italy there is a individual cardinal eyepiece window which is well-nigh likely known as the most common cosmetic characteristic, both bit good as the arcading.One of the most of import structural developments of the Romanesque epoch was the vault. Originally intended as an option to fire prone wooden roofs, vaults became a major invention in architectural characteristics. The cross vault was used throughout Europe even though it was heavy(p) and hard to stool so the refore it was replaced with the rib and panel vault.The Church I chose the SantAmbrogio was originally built during the 4ThursdayCentury but was excavated beneath the bing edifice. With the West confronting fa & A ccedil ade, the usage of vaulting is clearly seen throughout the church, down either side of the isle and taking to the nave. Although rock is non the chief stuff used it can be seen in certain facets of the church. The big cardinal portal includes carvings.Gothic architecture, known at the clip as the Gallic manner, started in the first half of the 12Thursdaycentury and continued good into the 16Thursdaycentury. Gothic architecture was made up from the old architectural genre,Romanesque. For the most of import portion, there was no difference between the two, as there was later to be inRenaissance Florencewith the emergent Restoration of theClassical mannerbyBrunelleschiwhichcame from the early 15Thursdaycentury. Finally Gothic architecture was brought south to Italy b y the Gallic.The features of Gothic Style characteristics include those of thepointed arch, theribbed vaultand thewinging buttresstraceried Windowss. The thin walls, slender columns, and the really big countries of glaze in Gothic edifices gave an feeling of elation. It consisted of a cardinal nave flanked by aisles, with or without transept, and was finished by a choir surrounded by an ambulatory with chapels. The ribs which held up the vaults were aligned to do a form of a diamond on the ceilings. These elements were nevertheless no longer treated as individual units but were mightily integrated within a united spacial strategy. The exterior position was largely dominated by the twin towers. The frontage was pierced by room accesss frequently decorated with varies sculptures and at a higher degree appeared a cardinal stained glassrose window. Due to the outward force per unit area of the vaults at that place became a demand for buttresses. Windows were really of import in the ch urches. Each stained glass had a message in it which was taken from a volume piece to go through across a message. Gothic architecture is alone in many different ways but largely by its usage of stuffs. Regional influences played a immense function in the design fluctuations and penchants for the different edifice stuffs. While inFrancethe most common stuffs used were limestone,Englandwitnessed a striking usage of ruddy sandstone and coarse limestone with marble which was known as Purbeck architectural characteristics. Similarly, while in Northern Germany and the Baltic states, the tradition was that of chiefly utilizing bricks, inItaly, the most preferable stuff was marble. Timber was besides one of the stuffs used, which is seen in the hammer-beam ceilings and balks.Some of the structural inventions included, the usage of a reenforcing block or wall of masonry adding support to the great vaults & A arches. Moulded or otherwise decorated set or series of sets around an gap of an arch. Supportive arch constructed within a wall, frequently above an architrave, functioning to absorb weight upon a passageway or portal below.Notre doll in Paris is one of the finest illustrations of churches in the Gothic period. Its sculptures andstained glassdemo the heavy influence ofnaturalism. It was among the first edifices in the universe to utilize thewinging buttress. The edifice was non originally designed to include the winging buttresses around thechoirandnave. After the building began and the dilutant walls grew of all time higher, nidus breaks began to happen as the walls pushed outward. In response, the cathedral s designers built supports around the outside walls, and after add-ons continued as such. Besides the forepart holding two towers popular of Gothic manner every bit good as the popular cardinal stained glassrose window.Romanesque and Gothic Architecture is really similar in many signifiers, even though they are really similar in many facets they besides have their ain features. Gothic Architecture did acquire most of its signifiers from the Romanesque country, things like vaults and arches although they were evolved to be used in Gothic edifices.Similarities between Gothic and Romanesque includes, the usage of the arch which was foremost seen in the Romanesque churches throughout Europe and so subsequently in Gothic edifices but had been adjusted to a more pointed arch compared to the rounded Romanesque signifier. Another signifier found both in Romanesque and Gothic architecture is the towers although really irregular in Romanesque they were a signifier of asymmetrical balance in Gothic architecture. Besides the usage of rock as a stuff was besides started during the Romanesque period and continued into the Gothic clip such as lumber used for the roof trusses. Another characteristic would be the usage of columns, used in both types of architecture they were changed from the Romanesque to gothic. The multi narrative Facades were us ed in both Romanesque and Gothic architecture. Vaulting used during these periods were started with the rib and panel vault in the Gothic period but so perfected during the Gothic period with the split vault. The rose or wheel Windowss started doing an visual aspect in during Romanesque clip but the concluding cardinal rose window was perfected above the chief entryway door normally confronting to the West ( started during Romanesque ) during the Gothic period.Each of these epochs had their ain structural inventions that changed the manner designers and builders designed and built the edifices and most can even be seen in architecture today. One of the most of import being the vault created during the Romanesque clip but altered and perfected during the Gothic period. The Gothic period brought the usage of Masonry in walls to make support in the vaults and arches.Romanesque was designed to be more for preventative intents than for any aesthetic quality, as Gothic cathedrals. Monast eries housed the relics of saints, and during the Romanesque period the cult of relics became a major cultural factor act uponing architecture. Gothic manner has three chief features that make it its ain alone manner Highness, perpendicular lines and winging buttresses. Romanesque edifices were solid, heavy because of the midst walls, and, as a consequence of the relatively little Windowss, indistinctly lighted. They had a heavy frame construction. Gothic cathedrals were built with a slender skeleton, made up with pointed arches and winging buttresses, which gives feelings of harmoniousness and brightness.

Positive Child Guidance (Managing Challenging Behaviour – Tantrums and Biting)

Focus It is all important(predicate) to remember that almost all young children display stages of inappropriate or challenging demeanors such as biting, tantrums, clinging or smash at various times in their development. These behaviours ar ordinarily short-lived and typically improve with guidance and age. There are some children, however, whose challenging behaviours may increase and result in injury to self or others, ca put on damage to property, interfere with acqui multitude new skills and/or social isolation.This report investigates the call onable causes for challenging behaviors (focusing primarily on tantrums and biting) in infants, toddlers and young children and positive child guidance strategies that are important as the basis for intervention and prevention. It is important to deputise in such a way that appropriate, pro-social behaviors are taught, modeled, and reinforced to ensure lifelong success. 18 June 2011 J M Badenhorst-Awasthi ID 20090950 Introduction On average almost 10 % of children younger than five display challenging behaviours (Tremblay, 2000).There has been an increase of children exhibiting challenging behaviours serious enough for parents and teachers to hold out concerned about disrupting family functioning and classroom routines (Powell, Dunlap and Fox, 2006). It is undeniable for parents and teachers (adults) to work collaboratively in identifying causes of challenging behaviour and implementing relevant positive child guidance strategies that go out promote pro-social and acceptable behaviour (Kaiser and Rasminsky, 2003). Pro-social / Acceptable BehaviourConroy and Brown (2004) foreground the following skills or pro-social behaviours that children should acquire before the age of five (on average) Getting along with others Following directions Regulating and identifying emotions Conflict resolutions / solutions Persisting on a designate Engaging in social conversations Cooperative play Positive Child Guidance PCG An increasingly familiar term in the field of Early puerility Education is Positive Child Guidance. PCG techniques, preferably of Punitive Discipline Techniques are endorsed by experts as the best way to respond to challenging behaviour (Flicker and Hoffman, 2002 Miller, 2007).PCG is a process wherein adults use certain strategies, e. g. reasoning, giving choices, problem-solving, negotiation and redirection, when dealing with challenging behaviour (Miller, 2007 Porter, 2003). Challenging behaviours (e. g. tantrums and biting) are seen as an opportunity for negotiation, learning and resolution, instead of something that requires children to be disciplined or punished for (Berk, 2006 Miller, 2007). Factors that influence challenging behaviour According to Flicker and Hoffman (2004) in that location are various factors that influence challenging behaviour ? ? ? ? ? Emotional tedium, anxiety, low self-esteem, fear, overstimulation Family sibling rivalry, divorce, domestic violen ce, abuse Classroom overcrowding, too much clutter, excessive noise Physical hunger, fatigue, illness, soiled nappy Learning difficulties linguistic process and language, ADD/ADHD Environmental poor housing, poverty, community violence Before deciding on the most effective guidance strategy it is very important for adults to consider the (potential) contributing factors. PCG is not a one-size-fits-all approach.It involves developing a close, trusting relationship with the children and parents and individualizing approaches (Kaiser and Rasminsky, 2003). TANTRUMS Definition A tantrum / temper tantrum is an emotional outburst, usually associated with children that are in emotional distress. Typical characteristics are crying, screaming, defiance, anger, stubbornness, ranting, resisting attempts to be pacified and sometimes hitting or kicking (Kaiser and Rasminsky, 2003). Tantrums most commonly happen when children believe (wrongly or rightly) that their wants (not necessarily their ne eds) are not being met (Ministry of Education MoE, 1996).Typically tantrums will occur in children aged between 16 months and three / four years (Berk, 2006). Influencing Factors The forcible environment may affect young childrens behaviour, e. g. inadequate space, noise levels and traffic patterns in the classroom (Miller, 2007 Strain and Hemmeter, 1999). Classroom schedules and routines may be a factor. Children need routines but with some flexibility. It is often the transition times that prove most problematic (Miller, 2007).Children might learn (after the first tantrum) that it is an effective way to get what they want and therefore keep repeating this behaviour (Kaiser and Rasminsky, 2003). Tantrums might occur when a child wants a toy that is being used by other child (jealousy) (Conroy and Brown, 2004). Often tantrums will happen when an adult says no to a child e. g. when changing or leaving an activity or fun stick (e. g. when its time for tea / lunch) or when asked to do something they dont want to do (e. g. cleaning up) (Tremblay, 2002). A CNN Health Report concluded that there are neurological influences for tantrums.The prefrontal cortex, (part of the brain), which is responsible for emotional and social regulation is not yet developed in children and they are therefore less in all probability to have the required skills to negotiate a more controlled behaviour (New Freedom Commission on Mental Health, 2003). Positive Child Guidance Strategies Teachers should make use of observations to establish which factor(s) is/are influencing tantrums. Only by understanding the factor house appropriate strategies be applied (Miller, 2007). There should be minimal disruptive transitions and equitable warning before it occurs.Ensure children know the routine. Teachers should model and praise appropriate behaviour (Miller, 2007). Adults should not progress to up / give in when a child has a tantrum. Children might learn that a tantrum is an effective and immediate means of acquiring what they want. Other children might learn and copy this behaviour (Alter and Conroy, 2006). Careful plan is very important. Teachers should identify potential triggers and formulate solutions in advance (MoE, 1996). Children with a tendency for tantrums should be encouraged to do relaxing activities such as pissing play, play dough or the sandpit.It is inappropriate to expect toddlers to sit for long periods of time or to engage in large group activities. It is better to tell short, engaging mat times and small group activities (Slee and Hemmeter, 1999). It is important to have enough toys so that all children have an opportunity to play at the aforesaid(prenominal) time. Some centres will deliberately have less toys to encourage problem-solving and negotiation skills. Through observations teachers should identify high interest toys and possible tantrums (Kaiser and Rasminsky, 2003). BITING DefinitionBiting is a piteous and common behaviour for ch ildren aged between fourteen months and deuce years (Kaiser and Rasminsky, 2003). Influencing Factors Probably the most common factor for biting is that children of this age are baffle when they are unable to use dustup to communicate their needs or wants. Toddlerhood is a time of strong emotions and few words. It is a time of many changes and the olfactionings (coupling these changes) can sometimes lead to biting (Berk, 2006). Changes that bring about strong emotions and stress can makes children more prone to biting, e. g. otty training, transitioning to a different room (age group in the centre) or a new sibling (Conroy and Brown, 2004). Sometimes infants and young toddlers might bite when they are teething. Biting eases the irritation and pain of teething (Berk, 2006 Kaiser and Rasminsky, 2003). Hunger and hunger could also be an influencing factor (Berk, 2006). Infants use biting and sucking as a means of exploring and making sense of the physical world. Most objects (that is big enough) will go into an infant/ toddlers mouth (Slee and Hemmeter, 1999). Sometimes children bite when they actually want to kiss someone (Conroy and Brown, 2004).Biting may occur when children are quest attention. This behaviour mostly causes disturbance and focuses the adults attention on the child who bites. Children could also investigate / experiment the cause and effect of biting see / testing what will happen when biting (Conroy and Brown, 2004). Positive Child Guidance Strategies It is important for adults to talk to the child and acknowledge that these changes can be difficult and give the child the opportunity to express their feelings appropriately (Berk, 2006 Alter and Conroy, 2006). Teachers can ask the parents if the child has a favourite teething toy.For toddlers a teething ring / toy can be pinned to their clothes (attached to a short string) and older children can carry a toy in their pockets. Adults should encourage children to use it when they feel like biting. Some children are comforted by a frozen teething toy as this numbs the area and eases discomfort more. For infants and toddlers the adult can slopped a cloth and put it in the freezer. The child can easily suck and chew on this (Kaiser and Rasminsky, 2003). Toddlers and young children should not go for more than two hours without food.It is also important that adults regularly offer children liquids as well. To ease late morning tendency of biting adults can offer a mid-morning snack that is crunchy and tough such as pretzels, rice crackers or biscuits (Slee and Hemmeter, 1999). Adults should ensure that the objects that infants play with are not small enough to swallow. To measure the size of objects try equal it inside a toilet paper roll. If it fits then it is too small. Adults should ensure that appropriate teething toys are available (Slee and Hemmeter, 1999). Teach children the appropriate way of demonstrate affection.How to kiss or hug can be taught. Children shou ld first be taught to consider whether children want a hug or kiss. Adults should teach children to listen to the words that people use when they dont want to be kissed (Conroy and Brown, 2004). To teach the child who has bitten empathy get him/her involved in calming and caring for the person who was bitten (e. g. getting an ice pack). If they see the obvious pain and discomfort and adults asking prompting questions it might discourage a child from biting again (Porter, 2003). Factors and Strategies for both Tantrums and BitingThere are some factors that may lead to both tantrums and biting which include boredom or frustration when children are not adequately engaged with peers, teachers or materials and activities in the centre or at home. Adults should ensure that the materials and activities are engaging, challenging and entertaining for all ages and stages of development. Children should be given a choice of activities which may minimize boredom or frustration (Porter, 2003). F eelings of jealousy or the need for love / attention could also cause tantrums and biting. It is important that adults treat each child equally and fairly.Adults should be consistent in PCG strategy so children can know the boundaries, expectations and acceptable behaviour (Flicker and Hoffman, 2002). . There is a relationship between language inefficiency and challenging behaviours. Children with a language inability will often use tantrums or biting (although inappropriate) to communicate their needs (Hemmeter and Ostrosky, 2006). Hyter (2003) suggest that adults should help develop language skills through songs, repetitions and indicant books (See Appendix C) so that children can express themselves verbally instead of resorting to tantrums or biting (Porter, 2003).Conclusion This report highlighted various factors that influence challenging behaviour (tantrums and biting). For this reason adults (teachers and parents) should work collaboratively in identifying the influencing fa ctor(s) and applying the most effective and appropriate prevention and intervention strategies to increase compliance and the childs development of self regulation and appropriate pro-social behaviours (Berk, 2006 Fox, Dunlap and Cushing, 2002 Kaiser and Rasminsky, 2003 Miller, 2007 ).

First Motor Case

Global Perspectives on Accounting Education Volume 5, 2008, 17-25 FIRST MOTORS CORPORATION A CLASSROOM CASE ON IMPAIRMENTS Tim Krumwiede College of Business Bryant University Smithfield, Rhode Island USA Emily Giannini Graduate Student, College of Business Bryant University Smithfield, Rhode Island USA ABSTRACT This case requires a detailed analysis of handicaps of twain permanent additions and goodwill for prototypic Motors sess, a fictitious automobile connection. By integrating multiple issues into this case, students ar presented with some of the complexities and interrelationships that argon seen in practice.To properly prep are solutions to this case, students must successfully read, interpret, and apply both(prenominal) accounting standards and concept statements. The use of judgment in choosing a discount rate for present lever computations is an important comp iodinnt of this case. In fact, an earnings caution issue and resulting conflict between starting line Mot ors Management and the companys auditor revolves around the discount rate choice. Additionally, the suggested questions provided with the case require that students address components of the conceptual framework in the context of the decline in quality standards.This case chiffonier be employ in upper division financial reporting classes at any the undergraduate or graduate level. Key words Impairment, goodwill, perdurable pluss, discount rate BACKGROUND t is currently 2013 and you are a member of the ne 2rk team assigned to audit archetypical Motors Corporation for the year ending 12/31/2012. First Motors Corporation is a car manufacturing company concentrate on moving from the production of gasoline-based cars to the production of cars I 17 18 Krumwiede and Giannini based on alternative fuel sources.It was one of the world-class car companies to successfully cite hybrid-based vehicles in the United States. First Motors has successfully maintained car sales and retained valuable employees while creating modern, efficient cars. By 2008, First Motors was manufacturing twain vehicles, both of which are alleviate being manufactured today. One model is a hybrid-powered vehicle that burn down be customized in style and features for any emptor around the globe. This model, called the Passaic, is manufactured in Detroit, Michigan, close to the companys corporate headquarters.First Motors also manufactures a gasoline-powered model, the Mendoza, at its plant in Lorain, Ohio. In 2008, to take avail of its alternative fuel source expertise, First Motors purchased a large competitor, Macinaw Motors Corporation, which had made signifi force outt progress with hydrogen-powered cars. As the United States is moving toward alternative energy sources, hydrogen is increasingly being used as a fuel source to replace gasoline. To achieve such progress, several processes can be used to get through hydrogen. According to the National hydrogen Association (2006), hydrogen can be made from water, biomass, coal, and natural gas.Much of the hydrogen produced today comes from steam reforming natural gas. Alternatively, an electrolyzer can be used to separate water into its components, oxygen and hydrogen. The hydrogen can then be cooled down to form liquid hydrogen which can be stored at hydrogen fuel stations. Macinaw Motors had experimented with several hydrogen technologies but eventually settled on the use of liquid hydrogen in an internal combustion locomotive engine as the most effective way to make substantial progress with hydrogen as an alternative fuel.Due to Macinaw Motors valuable research and development program, operating efficiencies, and olympian reputation, part of the purchase bell was allocated to goodwill. The amount recorded as goodwill was $1. 3 billion, or the difference between the $5 billion purchase price (fair value) of Macinaw Motors as a whole and the $3. 7 billion fair value of its identifiable light up summat ions. When First Motors purchased Macinaw Motors, the combined company retained the name First Motors Corporation.Although First Motors and Macinaw Motors merged, the former First Motors is operated as the First Motors element and the former Macinaw Motors is operated as the Macinaw Motors Division. Each division acts as a component of the enterprise that earns revenues and incurs expenses from salty in its own business activity. Additionally, each(prenominal) division is reviewed by the enterprises chief operating decision maker to assess its performance and each division has its own discrete set of financial culture. At the time of the purchase, Macinaw Motors had three manufacturing plants, all of which are still operating today.Each plant is used to produce one car model. go under 1 is located in Irvine, California, where the hydrogen-powered Mankato is produced. build 2 is located in Mishawaka, Indiana, where the hydrogen-powered Sheboygan is produced. Plant 3 is located in Braselton, Georgia, where the gasoline-powered Spokane is produced. When Macinaw Motors was purchased in 2008, executives at First Motors believed that consumers were still purchasing gasoline-powered vehicles because their purchase price was still less than that of similarly equipped hybrid-based or hydrogen-based vehicles.Management of First Motors plans to switch Plant 3 to manufacture a hydrogen-based vehicle at some point in the future. However, for the next several age, First Motors wants to capitalize on the market for gasolinepowered vehicles and Plant 3 will continue to be used in the production of gasoline-powered cars. In late 2008, management began retooling Plant 3 of the Macinaw Division to create a new, efficient, and super desirable gasoline-powered model of the Spokane. To retool Plant 3, the First Motors Corporation A Classroom Case on Impairments 19 ivision incurred substantial equipment costs including the costs of luggage compartment fiction jigs, weldin g equipment, conveyors, robots, and a new platform. Management decided to retool the plant and continue with a new model Spokane under the assumption that on that point was going to be a significant sum up in inunct supply from expected oil reserves in the Arctic National Wildlife repair of Alaska (ANWR). It was believed that these oil reserves would help keep the price of gasoline down which, in turn, would continue to stimulate demand for gasoline-powered cars. The retooling process was completed during 2009.THE CASE In 2012, First Motors management was surprised to learn that oil reserve estimates were inaccurate for the ANWR. After debate over this controversial drilling location, legislation was finally passed in 2010 that included approval for ANWR oil drilling. Some citizens of Alaska and other states were angered by the new law and pro demonstrateed the approval of oil drilling. Nevertheless, in 2012, drilling proceeded in one small select and authorized area. Results of the initial drilling revealed that the expected oil reserves in that location were not nearly as large as projected.Due to the ANWR finding and turmoil in the Middle East, there was a spike in gasoline prices during 2012 and the sales of the Spokane model did not meet expectations. Closure of Plant 3 was considered however, for four reasons, management decided to keep Plant 3 open. First, management believed the spike in gasoline prices was not permanent and that other oil reserves would help to moderate future oil prices. Second, significant expenditures had already been made on the plant, and it would not require large amounts of additional capital in the near future.Third, consumers were still purchasing gasoline-powered vehicles because of the continued price differential between these vehicles and vehicles using alternative energy sources. Finally, because of union contracts, any assembly line workers put off would be paid wages by the Macinaw Division at 75 pct of straight- time pay. Thus, management goaded that it was not the trance time to convert Plant 3 to a hydrogen-based plant. Impairment Despite these reasons to keep Plant 3 open, its long-lived assets will not generate the net capital coalesces earlier anticipated when the plant was retooled.In fact, as the result of truly deep discounting of the Spokanes retail price during the year, it is executable that the final numbers for 2012 may show ostracize operating money flows associate to Plant 3. Accordingly, management determined that an terms test must be performed for the Plant 3 long-lived assets. To determine if the assets are impaired, management compares the future undiscounted cash flows of Plant 3 to the entertain value of the plants long-lived assets. As of 12/31/2012, the net retain value of Plant 3s property, plant, and equipment is $1. 4 billion, before any write-down from impairment is recorded.Additional relevant information is as follows The estimated remaining li fe of the assembly line equipment is 11 years. Yearly anticipated net cash flows for each of the next 11 years is $62,504,377. It is assumed that the land, buildings, and equipment for Plant 3 can be sold for $30 million at the end of this 11-year period. The total estimated undiscounted net cash flows related to Plant 3 over the next 11 years are $717,548,147 (($62,504,377 x 11) + $30,000,000). 20 Krumwiede and Giannini The assembly-line and related equipment are considered the primary assets of Plant 3.In measuring the impairment discharge for Plant 3, management considers various paygrade methods for this equipment. It is determined that most of the equipment has no alternative use and that a sales value is not readily available. Accordingly, following the guidance of rumor of Financial Accounting Standards (SFAS) zero(prenominal) 157 (FASB, 2006), management determines that the fair value of the Plant 3 long-lived assets is best measured by the present value of its future ne t cash flows. The companys management measures the present value of future cash flows using a riskfree discount rate of 3 percent.Because expected net cash flows are not adjusted for inflation, management does not bear an inflation factor into the discount rate. Using the 3 percent rate, the present value of the net cash flows is $600 million, resulting in an impairment firing of $800 million (book value of long-lived assets of $1. 4 billion less $600 million fair value as determined by discounted future cash flows). formerly the impairment privation is determined, management is not sure how to allocate it and decides to wait for its auditors to assist in the allocation.The property, plant, and equipment of Plant 3 can be divided into four primary categories land buildings robots and related equipment and all other equipment. In anticipation of the audit, the following information is compiled regarding these Plant 3 assets remand 1 Plant 3 Property, Plant, and Equipment Land Bu ildings Robots and Related Equipment some other Equipment Total Net Book note value $500,000 20,000,000 140,000,000 1,239,500,000 $1,400,000,000 Fair Value $1,000,000* 20,000,000* non Available Not Available $21,000,000 Without undue costs, the fair value of the land and buildings are obtained from an outside appraisal. The 2012 Audit In early 2013, you go with your audit team to the First Motors headquarters in Detroit, Michigan for the audit, for the year ending December 31, 2012. Your team gets a quick tour of the factory, and you learn about various changes in the car industry, including the inadequacy of oil reserves in the ANWR. You hit the hay that an impairment loss was recorded for the Plant 3 assets, and you are impressed with managements enterprisingness in measuring, recording, and disclosing the loss.However, you wonder if an impairment loss should have been recorded for the Mendoza, the other gasolinepowered car produced by First Motors. Fortunately, First Motors maintains cash flow and sales information on a plant by plant basis and you quickly learn that during 2012, sales of the Mendoza remained strong because of its compact size and excellent gas mileage. After reviewing the reinforcement supporting the impairment charge, you note that future cash flows are discounted at a risk-free rate of 3 percent and that this rate does not incorporate an First Motors Corporation A Classroom Case on Impairments 1 inflation factor because the cash flow estimates were not adjusted for inflation. You vaguely draw off from a college class that a discount rate should incorporate a risk bountifulness and although you are relatively new to auditing, you know that 3 percent is a rather low discount rate. You approach management questioning this low discount rate and they become very defensive in explaining that 3 percent is the rate for all the Plant 3 assets and that no other rate would be appropriate. Upon inquiry about risk being considered in such a rate, management stubbornly states that the 3 percent rate is fine.When asked for justification, management reasons that they reached this conclusion due to the fact that a risk premium could not be adequately measured. Additionally, they refer to Statement of Financial Accounting Concepts No. 7 (FASB 2000), which suggests that in such a situation a risk-free rate can be used. In re-evaluating the net cash flows, and after discussions with management, you agree that the cash flows are in fact the single, most-likely amount in a range of possible estimated amounts or the best estimate for the next 11 years (the expected life of the primary assets of Plant 3).However, you believe risk is not factored into these cash flow estimates. You suggest adding a risk premium to the discount rate, to incorporate fully the risk inherent in the cash flows. After consultation with the firms rating experts, you are told that a risk premium is appropriate. Also, based on their experience in the auto industry and review of First Motors and Plant 3, the valuation experts suggest that an appropriate risk premium is 6 percent. From their advice, you conclude that 9 percent (3 percent risk-free rate + 6 percent risk premium) is a much more reasonable rate to use in discounting the cash flows.You are very proud of your findings and hope to make a good essence on your audit manager, Mr. reach. Although you had briefly discussed with him the magnitude of the impairment loss and the discount rate used, he left the calculations and details up to you. When you approach him, however, he appears extremely frustrated and explains that First Motors never even complied with the yearly test for goodwill impairment, as specified in SFAS No. 142 (FASB 2001). You suggest that the goodwill impairment test may be unnecessary because an impairment loss for the plant assets has already been recorded by management.Mr. Bother shakes his head at you, grumbles, and tells you in a very stern manner that impairment of long-lived assets and goodwill often go hand in hand. He explains that upon acquisition of Macinaw Motors, $1. 3 billion was recorded as goodwill (the excess of the purchase price over the fair value of the identifiable net assets of Macinaw Motors). Mr. Bother explains to you that the fair value must be re-evaluated and compared to the book value. Furthermore, you heard some members of management grumbling about losing their bonuses if these auditors keep coming up with more impairment charges. You realize management has significant bonuses tied to the 2012 intention profits, and a large impairment loss will cause them to lose the expected bonuses. A quick review shows that the largest total impairment losses that can be recorded before the target profit will be missed and the management bonuses lost is $1. 75 billion. Your calculation is based on two facts (a) 2012 unaudited net income before impairment charges is $2. 25 billion and (b) the management bonus arrange ment states that bonuses will only be paid if 2012 net income exceeds $. 5 billion.You go home that evening and realize that you do not really understand what Mr. Bother said to you about goodwill impairment. For one thing, you do not know if Mr. Bother was referring to the fair value and book value of the entire company or just the Macinaw Division. You print out the firms training strong on impairments and spend the rest of the evening reading about SFAS No. 142. 22 Krumwiede and Giannini The next day, you attend a meeting with management and Mr. Bother. During the meeting, you are first excited when you hear management indicate that they made an error in the recorded impairment charge for long-lived assets.You think that management finally realizes the indispensableness of incorporating a risk factor into the discount rate. However, your jubilation is quickly deflated when management indicates that the impairment testing for long-lived assets should have been done at a differen t level. In particular, management states that impairment testing of long-lived assets should have been for the company as a whole (Plant 1, Plant 2, and Plant 3 of the Macinaw Division, convinced(p) the two plants from the First Motors Division) and that the result is the impairment charge should not have been recorded.Management claims this result would hold because the decline in the value of the Plant 3 long-lived assets could be offset by the increase in the value of the longlived assets at the other plants. It is further explained that the individual who made the error is no longer with the company. Mr. Bother explains to management that the issue will be examined more closely. Before any further explanation can be provided, members of management are called away for other meeting.As you leave the meeting you realize that you do not know whether management is correct about combining long-lived assets for all plants of First Motors to perform the impairment test. Furthermore, you wonder if impairment testing is done for both plant assets and goodwill, if it can be a combined test, and if it needs to be done in a specific order. After reviewing your notes and the company records, you also begin to wonder if a mistake was made in the original calculation of the impairment loss related to long-lived assets.In particular, for purposes of the present value calculations, you note that the land and buildings are assumed to be sold at the end of 11 years. However, you recall from discussions with management that manufacturing plants are used for many years and are retooled over and over. Accordingly, it does not seem appropriate to assume the sale of the land and buildings after 11 years. After all, harmonize to the accounting records, the buildings have a remaining useful life of 25 years and the land has an unlimited useful life. A couple of days earlier, the valuation method for any possible goodwill impairment testing was discussed.It was determined that no fair value was readily available for First Motors or its divisions. Additionally, because the stemma price of First Motors was so volatile over the past year, the market capitalization was not a good indicator of the fair value of First Motors. You, Mr. Bother, and management came to an agreement that discounted future cash flows was the appropriate valuation technique to use. However, the calculations provided by management incorporated a riskfree discount rate of 3 percent. You took the initiative to do your own calculations based on an 8 percent discount rate, which includes a 5 percent risk premium.The 5 percent risk premium was recommended by the same valuation experts from the firm who recommended a 6 percent risk premium for use in the Plant 3 long-lived asset impairment. Management calculations and your calculations are summarized below in Tables 2 and 3. The information in the first portion of Table 2 represents the total fair value of First Motors and its divisions based on discount rates of 3 percent and 8 percent, respectively. Presented in the second portion of Table 2 is the estimated fair value of identifiable net assets based on discount rates of 3 percent and 8 percent, respectively.Finally, presented in Table 3 is a summary of the book value of identifiable net assets and the book value of net assets before recording any impairment for long-lived assets (the difference represents the book value of goodwill). First Motors Corporation A Classroom Case on Impairments TABLE 2 Fair Value Information 3% Discount commit Total Fair Value First Motors Division Macinaw Division Total (First Motors) Fair Value of Identifiable Net Assets First Motors Division Macinaw Division Total (First Motors) $2,600,000,000 3,200,000,000* $5,800,000,000 8% Discount Rate $2,045,000,000 2,550,000,000* $4,595,000,000 23 2,500,000,000 2,800,000,000 $5,300,000,000 $2,010,000,000 2,200,000,000 $4,210,000,000 * Please note that the total fair value for the Macinaw Divisio n includes the combined net assets of Plants 1, 2, and 3. TABLE 3 Book Value First Motors Division Macinaw Division Total (First Motors) Identifiable Net Assets $2,000,000,000 3,000,000,000 $5,000,000,000 Goodwill $0 1,300,000,000 $1,300,000,000 Net Assets $2,000,000,000 4,300,000,000 $6,300,000,000 QUESTIONS (Assume that currently enacted GAAP is still applicable in the year 2012) Part 1 Please provide detailed explanations in answering each of the following questions.For questions 2a, 3a, 4a and 5, provide a citation to the appropriate accounting standard that supports your discussion. 1. Diagram the organizational structure of First Motors Corporation. 2. a. Under what circumstances is a company inevitable to perform impairment testing for long-lived assets? b. Was impairment testing of long-lived assets required for First Motors? Why or why not? 3. a. At what level is impairment testing done for long-lived assets? b.Are the executives of First Motors correct in suggesting that the impairment of longlived assets at Plant 3 is not needed because the decline in the value of the Plant 3 assets can be offset by the increase in the fair value of long-lived assets at other plants? 4. a. At what level is impairment testing done for goodwill? 24 b. 5. Krumwiede and Giannini For First Motors, at what level should this testing be done (i. e. , should it be done for the company as a whole or just for the Macinaw Division)? If impairment testing of both goodwill and long-lived assets is required, in what order is it done?Part 2 Please provide detailed explanations in answering each of the following questions. offer up citations to the standards for each of the following questions 6a, 7a, 8a, and 10a. Additionally, it is suggested that you provide citations to SFAC Number 2 (FASB 1980) when answering questions 10b, 11, and 12. 6. a. Prepare a schedule showing the computation of the long-lived asset impairment loss at both the 3 percent discount rate and the 9 percent discount rate. In the information provided in the case, it was assumed that the land and buildings for Plant 3 were sold at the end of 11 years.Be sure to consider and discuss if the land and buildings assumed sale after 11 years is appropriate or if the assumed sale should be at the end of the buildings useful life. b. Do you think that management is correct in using the 3 percent rate, or are the auditors correct in suggesting the 9 percent rate, or can either interest rate be justified? Provide a detailed answer to this question including a discussion about a risk premium. Be sure to consider the type of cash flow information provided by management. 7. a. Once an impairment of long-lived assets is determined, how is the write-down allocated among multiple assets?Prepare a schedule showing this allocation for Plant 3 (use the impairment loss determined based on the discount rate you chose in question 6b). b. Refer to your answer for part a. After the allocation is completed, will each longlived asset (or asset category) that First Motors wrote down be stated at fair value? Why or why not? c. How will the impairment loss and the corresponding reduction of book value to the long-lived assets affect future depreciation expense to be recorded, (potential) future impairment charges and/or future gains or losses on the sale of the long-lived assets? 8. . Determine the implied goodwill value and the goodwill impairment loss, if any, using both a 3 percent and an 8 percent discount rate. Which rate should be used and why? b. The valuation experts suggested that the risk premium (6 percent) in discounting the free cash flows from Plant 3, for purposes of the long-lived asset impairment, should exceed the risk premium (5 percent) in discounting the cash flows for the Macinaw Division. Why is this difference in a risk premium justified? 9. a. Will management still receive bonuses if the 3 percent discount rate is used in the calculations?If the 9 percent and 8 percent discount rates are used? b. What is earnings management? c. Discuss the relationship between earnings management and the choice of discount rate to be used in discounting future cash flows for the long-lived asset impairment of Plant 3 and the goodwill impairment of the Macinaw Division. First Motors Corporation A Classroom Case on Impairments 10. 25 11. 12. Once written down because of impairment, can long-lived asset write-downs or goodwill write-downs be recovered if predictions change (i. e. , the fair value subsequently increases)?Is there such a thing as a write-up for either long-lived assets or goodwill? a. Regarding reliability of financial information, comment on the verifiability and representational faithfulness characteristics of the conceptual framework as they relate to accounting for impairments. Be sure to incorporate First Motors into your discussion. b. Discuss the trade-off between the relevance and reliability of reporting long-lived assets and goodwill at fair value. How does the principle of conservatism apply to this trade-off? Consider the case of First Motors in your discussion.Find a real-world company that has taken an impairment charge (either for goodwill or longlived assets) and discuss how the relevant information was disclosed in the notes to the financial statements and the affect the charge had on net income or net loss of the company. TEACHING NOTES Teaching notes are available from the editor. Send a request from the For Contributors page of the journal website, http//gpae. bryant. edu. REFERENCES Financial Accounting Standards Board. 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. . (Norwalk, CT FASB). _______, 2000, Using Cash Flow Information and Present Value in Accounting Measurements, Concepts Statement No. 7. (Norwalk, CT FASB). _______, 2001. Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 142. (Norwalk, CT FASB). _______, 2006. Fair Value Me asurements. Statement of Financial Accounting Standards No. 157. (Norwalk, CT FASB). The National Hydrogen Association. Frequently Asked Questions. Retrieved July 12, 2006, from http//www. hydrogenassociation. org/general/faqs. asp.

Comparing and Contrasting the Indus River Valley Essay

The Indus River valley and Tigris and Euphrates River Valley civilizations are important to history, and they have some notable similarities and differences in their institutions of godliness and politics that helped shape the development of them.One major institution that helped shape the Indus River Valley Civilization is the Aryans. The Aryans might have destroyed and taken over the Indus River Valley Civilization but they did shape that area. They introduced the Caste System in the area, which is still in use in India today. The Aryans had a polytheistic devotion which eventually create into Hinduism. So, the Aryans not only shaped the Indus River Valley area but also India. The Tigris and Euphrates River Valley Civilizations also had a social system but it didnt stoop anything as much as the Aryan Caste System did.The Tigris and Euphrates River Valley Civilizations had a different Institution. They had a monotheistic religion known as Zoroastrianism. Founded in 600 B.C/B.C. E by Zoroaster, it states that there is a supreme deity called Ahura Mazda, and two other gods, the spirit of good named Spenta Mainyu and the spirit of evil named Angra Mainyu are in a cosmic struggle.In conclusion, the Indus River Valley Civilization and the Tigris and Euphrates River Valley Civilizations had some similarities and differences. Both had a social system, both only the Indus River Valley Civilization had the Aryans,whose polytheistic religion formed into Hinduism. However, the Tigris and Euphrates River Valley Civilizations had Zoroastrianism, a monotheistic religion.

Bases of Power and Their Effects on Employee Communication

all in all major business nerves dealing with economic conditions of uncertainty, opportunity costs, and scarce or deprecative resources have to develop capital ciphers. The three major steps to developing a capital budget atomic number 18 conducting a decision analytic thinking to establish a base for knowledge building, establishing option determine to secure an accurately assessed market position, and creating discounted cash flow (DCF) for making appropriate investment decisions for the organization.No organization put up manage capital projects by simply looking at the numbers of discounted cash flows.A financial analyst for any organization must look at the entire decision and assess all applicable variables and outcomes within an analytical hierarchy. Decision-making regarding capital budgeting is increasingly complex today because of uncertainty, particularly in the health pity environment where safety assessments of pharmaceuticals, health care insurance allotmen ts, and other factors may affect the future of the organization. All capital projects will involve numerous variables and possible outcomesbut health care perhaps much than most. (Evans, pp. 1-2)In the second phase of capital budgeting, financial management, or consideration of options within capital budgeting is called contingent claims summary or option pricing. Timing (when to enter certain ventures), abandonment (what past ventures to discontinue) and growth (what ventures to expand upon) are all criticalone must ask such questions as, what aspects of health care in the organization are revenue-producing and/or necessary to the community, what areas are more necessary at certain times of year, and what chiffonier be discontinued? (Evans, p. 3) Discounting refers to taking a future amount and finding its value today.Future values disaccord from present values because of the time value of money. Financial management recognizes the time value of money because of inflation, unce rtainty, and opportunity for investment. Thus, the more uncertain the economic environment or industry, the more necessary such revenue analysis becomesand hence, once again, the necessity of such capital analysis for health care. Bibliography Evans. Matt. H. (2003) Course 3 Capital Budgeting. rightness in Financial Management Professional Training Course Files. Retrieved 17 Apr 2005 at http//www. exinfm. com/training/pdfiles/course03. pdf

Pyscological Disorders Essay

Behaviourism has many different cogencys and weaknesses. One strength of the greet is that is has successfully applied classical and operant condition to its theories. This is strength as it is used in different therapies such as systematic desensitization, which is a type of behaviour therapy to help overcome phobias and early(a) anxiety disorders it is based on classical conditioning. some other strength is that it uses scientific methods of research making it oft more objective, measurable and observable as well as be able to become authorized results. An example of this is Banduras bobo doll of study of aggression.However, at that place ar also weaknesses to this shape up. The Behaviourism approach focuses too a lot on the cheer side of nature/nurture debate and suggests that any behaviour is learned. However, research has shown that cognitive and biological elements consider been proved to affect individuals behaviour. For example, people learn behaviour by obser ving others getting rewarded for certain actions. other weakness is the ethical issues raised by using animals in experiments. This is be shake animals cannot consent to register part and atomic number 18 unable to withdraw themselves from experiments, for example, Pavlovs dog studies.A major(ip) strength of this opening is that it is quick and affordable. As the behaviourism theory focuses on the future and what is happening nowadays instead of the past tense, treatment can be quick and effective as they are not discussing past experiences which may be time consuming. However, because this theory ignores past experiences and influences, it may cause problems as individuals may claim to discuss past experiences in order to sort their emotions out. Because this theory ignores them and focuses on present experiences it can cause a major problem as people may not be able to gain from the therapy as they need to discuss their past.* Social Learning Theory The Social Learning the ory was actual my Albert Bandura who believed that we can learn by observing others. This theory however, has different strengths and weaknesses. One of the great strengths of the social acquirement theory is that it combines important sticks of learning. This thereof makes it a good education theory. Another strength is that children are seen are easy to teach and any child can be taught. Albert believed that motivation comes largely by means of praise.The praise, however, is seen indirectly, since it is the model that is praised, not the child. Once motivated, the model provides the bulk of teaching. The general concept is that children just the right environment to lead astray learning useful skills. Another strength is that it is an easy theory to grasp and it seems to be generally be by actual experience. For example, when learning to play football, individuals often first watch a game on TV, which provides the inspiration and motivation to learn to play. However, there are weaknesses that question if this theory is correct. The main weakness of this theory is that is does not include the childs cognitive development. While there are some cognitive insights in the social learning theory, they are not explained. Albert believed that a child was seen as a sponge, entrancing information through modelling.However, the childs contribution to how models are absorbed is processed and worked out through time and is not present to any extent in the theory. Another weakness is that is does not strike any given cause. The social learning theory explains that motivation exists though praise. However, it seems that motivation is socially conditioned, and therefore relative. The social learning then takes the basic social structure as normative and standard, without judgement.* Psychodynamic This theory was actual by Sigmund Freud and Erik Erickson and believed that we are not always aware of all aspects of ourselves. They ignored all science theories and concentrate going inside the head. However this theory has different strengths and weaknesses. One strength of the psychodynamic theory is that is focussed on the effects that childhood experiments have on the personality. This is a strength because Freud was the first psychologist to realise the brilliance of childhood. It also led to other psychologists including Piaget developing theories on childhood.Another strength is that it takes both nature and nurture into account. This is a major strength as is emphasise the importance of both. For example, Freuds assumption of childhood experiences focused on nurture whereas the ID, Ego and Super-ego focused on nature. However, a weakness of the psychodynamic approach is that it is capable of organism tested. This is a weakness because the assumptions cannot be scientifically measured or proved wrong, for example, is the idea of the mind being split into three parts. This cannot be proven so therefore questions if its valid informatio n. Another weakness is that it suggests that all behaviour is pre-determined and people do not have free will.* Biological approach The biological approach was developed by Arnold Gessel who explained the develop noetic process and stages involved from conception onwards. A strength of this theory is that it is genuinely scientific. This is a major strength because the experiments used are measurable, objective and can be repeated to obtain reliable results. Also, the researcher has more control over the variable. Another strength of the approach is that it increases the likelihood of being able to treat people with abnormal behaviour and provides explanations about the causes of behaviour. This is a major strength as it can be used to improve peoples lives.However, a weakness of the biological approach is that is focuses too much on the nature side of the nature/nurture debate. It argues that behaviour is caused by hormones, neurotransmitters and genetics. Another weakness of the biological approach is that it develops theories about disorders and generalises them to apply to everyone. It does not take into account the view that globe are unique. An example for is that general adaption syndrome assumes that everyone responds in the same way to stress but does not take into account that some people have or need more support than others.* cognitive The Cognitive theory was development by Jean Piaget who believed children are born with a very basic mental structure, genetically inherited and evolved, in which all subsequent learning and knowledge is based. One strength of the cognitive approach is that is looks at thought processes which were ignored by other psychologists, especially behaviourists. It looks at processes such as memory, attention and perception which all have an effect on our behaviour. Another strength of this approach is that its theories have been applied to cognitive therapies such as rational emotive therapy which is a therapy that focuse s on resolving stirred up and behavioural problems and helping people to lead happier and more fulfilling lives.This therapy has been successful in changing irrational thoughts so that behaviour improves. However, a weakness of the cognitive approach is that it reduces tender-hearted behaviour down to individual processes such as memory and attention. This is a weakness because the human is a product of all the processes working together and not just individual parts. Another weaknesses is that the approach is too mechanical, it compares the human to computers and suggests they have similar though processes. This is a weakness as humans are much more complex than computers.* Humanistic The human-centred approach was developed by a psychologist called Abraham Maslow who observed the study of the whole person. He looked at human behaviour not only through the eyes of the observed, but through the eyes of the person doing the behaving. A strength of this theory is that is focuses on both the positive nature of humankind and the free will associated with change. Another strength is the way in which many of its aspects fit well with other approaches. Many therapies have provided a more humanitarian undertone in their work with clients. Even though they may argue that the humanistic theory does not go far enough, they see the benefit in helping people change.However, a weakness of this theory if that is appears to centre on its lack of concrete treatment on specific issues. With the basic concept behind the theory being free will, it is difficult to develop treatments and study the effectiveness of this theory. Secondly, there are those who believe that the humanistic theory does not help those with more severe personality or mental health problems. Another weakness is that this theory is still not complete as there are different questions that are still unanswered. For example, are people basically good or are their some individuals who are not capable of this? As these questions are still unanswered it questions if the theory is effective.

Human Error Theory in Health Care

Patient safety is a basic precedent of wellness c be. Every step in health attending service contains intrinsic unguaranteed factors . The conspiracy among newest technologies, health innovations and treatments run through introduced a synergistic development in health care industry, and transformed it into more complex field. This ascent health safety risks which may result from problems in practice, procedures and medicine etc . This Essay give discuss the relationship between homo factors and longanimous safety. Definitions Patient safety is the reduction of unnecessary defame associated with healthcares to acceptable minimum (Runciman ,Hibbert , Thomson , Der Schaaf , Sherman ,Lewalle , 2009) Human haywireful conduct in health care fag be sight by two different methods the person approach and the remains approach, each model has experience perspectives . Understanding these differences has a signifi give the bouncet practical outcomes in healthcare industry and op en sights for management of health check erroneousness ( understanding, 2000). The person approach stress on the hazardous act and procedural deviations of nurses,physicians, pharmacists.It analyses these risky acts as resulting mainly from deviant mental functions such as lack of memory & concentration , pitiful enthusiasm , carelessness, , and recklessness(Reason, 2000) . The associated pr razetive measures are intended mainly at decreasing risky inconsistency in mankind performance (Reason, 2000) . Whereas the arrangement approach insight human errors as consequences rather than ca make use ofs, thus it relays the reasons for error occurrence on failure of organizational clay (Reason, 2000).Countermeasures are established on the theory that although we cannot win over the human condition, we can adjust thecircumstances under which humans work (Reason, 2000). Human error surmise Patients perpetually expect miraculous solutions to each problem. In such expectations peo ple who receive medical go tend to believe that no mistakes can happen. It is actually not so, and it is seen that there are instances where the medical errors can occur at any stage (Moyen, Camrie, Stelfox, 2008).They can take place if the healthcare provider chooses an contrary method of diagnosing the problem. There is another scope for medical error if the execution part goes wrong, purge after choosing the correct method. Therefore, such medical errors are only referred to as the human errors in the welkin of health science (Moyen , Camrie ,Stelfox ,2008 ) . The importance of this issue can be seen jibe to the report provided by the American Institute of Medicine.It stated that US Hospitals been have astonishing as there had been deaths which were be avoidable. whatsoever cases were the medical staff inconvenient, and others were seen that the poor system was actually beyond the failure. The possible flaws in the system are there like the poor communication, between the m edical team and between them and the patients also the reporting system of the hospital suffers from the lack of the coordination in the hospital system (Taxis & Barber, 2003). .This subject can be break down unders alsod with relation to the existing human error theory which consider errors are opportunities for improvement and it interestingly highlight the concept of error, the corresponding issue was adhered by literary thinker and philosopher Francis Bacon(1620), that human mind has always thought of the over-generalisations which means that the human mind always have that over-confident element of remembering things. This thought itself gives rise to error, because it all of being thoroughly perfect which is not possible.The theory stands widely authorized by the British Department of Health, they have moved away from solely blaming the individuals, towards accepting the fact that error is something inevitable ( Runciman ,Hibbert , Thomson , Der Schaaf , Sherman ,Lewalle , 2009) assorted literary scholars, scientists and the psychologist have pointed out the fact that there are some cognitive processes and the multiple disturb factors in the organisational environment and the surroundings that can lead to various accidents in the health care domain.According to Reasons recitation for the concept of error (1990), it is the failure of a planned action to be sinless as intended without the intervention of some unforeseeable event or the use of a wrong plan to achieve an aim. This definition was somehow subjected to varied reactions, while some accepted this possibility of the error while others thought it was only a pretext for the mistakes done in a medical scenario.Though in the contemporary context this Human Error Theory has gained popularity because the same has been highly in relevance to the Normans idea of error, and thus these perspectives which have been built are the Human Factors (Carayon, 2008) Further many factors have been analys ed with relation to the same theory like the slips and the lapses from the memory, the mental performance etc (Carayon, 2008). The same theory is widely accepted because of the precise description for the human factors but still the same remains vulnerable to the criticism.The same efficaciously brings out that the nursing is an important factor in healthcare but there can be chances for human fallibility where even the same system can fail to acknowledge those how such errors can be avoided. But the critique of the same has been there on building up the counter-argument that the job of nursing accompanies humanities, thence the basic human factors which can be controlled like the personal hygiene like the wearing of the uniform, swear out the hands, the use of anti-bacterial and the anti-viral techniques while handling the patients can guarantee high infection control (Handler, et al, 2006).The availability of the deft staff which is willing to swear out the patients can effec tively led to stop the fostering of the errors. Other human factors which can be worked upon by the nursing staff in the hospital can range from the valid reason for which a drug is being used the collection of the true and the right records therefore the straitlaced documentation of the patients disease.These were the critiques that were made on the various human actors which can lead to grievous medical flaws (system) and the consequences can become fatal (Handler, et al, 2006). Swiss cheese clay sculpture Also, the assessment of the Swiss cheese Model is necessary to understand that how the system of the medical errors contains the holes of the errors. Alike the holes that are present in a Swiss cheese there are the inherent holes that are present in the medical system.This interpretation of the errors is formed on the basis of the Swiss cheese model, it emphasis on the causes present in the system rather than blaming any sort of the individual failures. In a way this model h as acted so far-off as a representative for giving an idea how can the painful events occur in a healthcare system and how should they be prevented. The Swiss Cheese Model effectively brings the significant human factors and the system factors which impact the health care set up and the various persona and the safety perspectives.The medical errors according to the model have a scope to arise because of the Organisational factors, the unsafe work conditions, the human tendency for the unsafe actions and the unsafe acts. The organisational influences are the lack of the management of the resources that are provided in the healthcare grounds like the excessive use of the tools which are torn out, the improperly maintained machines and the lack of coordination among the staff members (Reason, 2000).The next is the distracting and the fluctuating work environment of the hospital, also referred to as the Organisational climate, like the lazy staff members, the inexpert doctors and the dogmatic nurses who are unwilling to attend to the patients queries. The third influential factor is the operational process this accounts to the methodology that is followed for diagnosis, the nurse or the medical supervisor might indulge either too fast processing or the too slow processes (Karman, L. , 2008).The extreme behaviour of the clinicians and the health care staff thus can be referred to as the problematic in the operational process. The interpretation of the model defines that the healthcare system should be diligent in dealing with the patients at the right time and with the right networking, for this the recommended system by the Swiss Cheese Model where the holes should be seen as the chances where the on-going plan or the operation can fail and the slices of the cheese are the defending layers thus becoming the safety steps or the shields (Karmen, L. 2008).. Therefore, the different layers only act as the filter, where even if the mistake, the error or the flaw in the operation has occurred in the first step then the same can be trapped in the defensive layer, leaving no scope for the error to be passed on to the next level. This is possible because the next layer would not be having the same positions of the holes as it was in the previous layer.This interpretation thus propagates the main idea that though the natural tendency of a human being to make mistakes cannot be corrected but the correction can be made at the part of the plan that is being executed so that the chances of the fatal consequences are effectively minimised (Karmen, L. , 2008). Conclusion On the basis of the Human Error Theory and the basic Human Factors that are responsible for the failure of the health care system, one can conclude that the critical review of Swiss Cheese Model can come to rescue many patients ho are admitted to the healthcare centres. The question which the analysis has answered is that Can the human errors be effectively reduced in the medical contex t? and it seems that a positive light recognise on the solutions to catch the problematic have been provided by the collaborative efforts of the literary precursors, the medical scholars and the psychologists. The model and the theory which has been studied effectively solves the problem by attacking its root in that health care setting is an indefinite system in which the safety of the patient resides (Wagner, C et. l , 2001). The safety & musical note is only achieved while there is possible healthy interaction between the medical providers, the health care standards and the potential errors in the existing health care system. References Carayon, P. (2010). Human factors in patient safety as an innovation. Applied Ergonomics, 41(5) 657-665. Handler,S. , Castle, N. , Studenski, S. , Perera, S. , Fridsma, D. , Nace, D. , & Hanlon, J. (2006). Patient safety culture assessment in the nursing home.Qual Saf Health kick 15(6), 400-404. Karmen, L. (2008). Pilot, Swiss cheese, an d cash machinery Health of the Health System. Croatian Medical Journal, 49(5), 689. Moyen, E. , Camire, E. , & Stelfox, H. T. (2008). Clinical review medicinal drug errors in critical care. Critical Care Medicine, 12(2), 208. Taxis, K. , & Barber, N. (2003). Ethnographic study of incidence and severity of intravenous drug errors. British Medical Journal, 11, 326. Reason, J. (2000).Human error models and management. British Medical Journal,320768-70. Runciman, W. , Hibbert,P. , Thomson, R. , Schaaf, T. V. D. , Sherman, H. , & Lewalle, P. (2009). Towards an international classification for patient safety key concepts and terms. International Journal for Quality in Health Care, 21(1). 18-26. Wagner, C. , Wal, G. , Groenewegen, P. , & Bakker, D. (2001). The effectiveness of quality systems in nursing homes a review. Qual Health Care 10(4), 211-217. .