Universal Culture Consultancy Firm Assignment Example

Essays on Universal Culture Consultancy Firm Assignment The paper "Universal Culture Consultancy Firm" is a delightful example of a business assignment.  Mr Banks, the CEO Australian sales company took over the management from an outgoing manager. The company was not fairing well since many informal norms had been deeply rooted with some employees having been in the company for over 20 years. The new executive realizing that most official tasks are not completed or poorly completed felt it wise to introduce cutting norms. The new rules touched socialization part, time management, employee touch continuum, job targets and work motivation. However, this strategy worsened the firm's outcome in the 1st quarter.Problem synthesis and recommendationsTo help Mr Banks solve the firm’s problem, Universal culture consultancy firm did match the Australian sales company management with different intercultural communication models.Hofstede’s Culture ModelCulture is the involvement of the mind’s varied programs; that are able to d ifferentiate one group of persons from the other Hammer, Bennett Wiseman. (2003). Power distance this is referred to equality and inequality measure within a given culture. Cultures differ in regard to high-power-distance and low power-distance cultures. In high-power distance cultures, there is a tendency of the superiors to say more with subordinate being recipients. Authoritarian rather than consultative leadership experienced in low culture power is portrayed by the management in this company. Mr Banks expresses a form of individualist culture. He makes his own decision to rewards individuals rather than groups using incentives. Masculine culture is portrayed effectively by the CEO since he believes in his decision. Feminine culture would favour the company in decision making were other affiliates are asked to put insights on objectives at hand. In addition, results were greatly expected in the first quarter indication of low-long-term orientation culture. Excellent results are accrued after a period of persistence and perseverance as observed in high-long- term orientation- culture Hammer, Bennett Wiseman. (2003).GLOBE Communication ModelAccording to this model Hammer, Bennett Wiseman (2003), successful cross-cultural communication is the one involving investigating an integrated solution that offers compromises allowing people of diverse culture to implement the decision. Mr Banks would be better placed if he would give a room for the employee who has been serving the firm to explore the challenges affecting the firm and come up with the best solution according to their observation then a consensus of the best way forward be made rather than reinforcing the laws without laying the foundation.Hall’s context modelIn Hall’s model culture is classified into; low and high context cultures. High context culture is said to be polychronic. This means that the individuals who are in this category know that time is on their disposal to use it to s atisfaction at their own pace and ways effectively and efficiently. However, Mr Bank’s form of leadership lies on monochronic column portrayed on low context culture. This is because he is more time conscious and excellent job done at a time, as a result, he did set schedules for all the staff. In addition, he believes in privacy rather than communal living and staff are expected to achieve a certain goal for reward rather than group reward Hammer, Bennett Wiseman. (2003).Huntington’s civilization clash modelPeople living together like in Mr Bank’s firm, are brought together by one objective but have diverse cultural orientations regarding functional expertise, style, sexual orientation, education, nationality, race and gender and other personal attributes. To understand the employee better, Mr Bank needs to realize this diversity rather than being more judgmental on the level of social and touch continuum Hammer, Bennett Wiseman. (2003).ConclusionIn conclusio n, Mr Banks will benefit significantly by adopting the Universal Culture Consultancy Firm’s recommendations as supported by the GLOBE, Hall’s, Huntington’s civilization clash and Hofstede’s intercultural communication culture models in the above discussion.ReferencesHammer M.R., Bennett M. J. Wiseman R. (2003). Measuring intercultural sensitivity: the intercultural development inventory. International Journal of Intercultural Relations vol.27:421-443

Critical Analysis of Wilfred Owens poem Arms and the Boy

Eng 432 Outline Critical Analysis of Wilfred Owens poem Arms and the Boy I. Introduction: 1. Introducing what is going to be discussed in the paper (analysis of Arms and the Boy , its relation to one of Owens poem). 2. Thesis Statement : Wilfred Owens poem Arms and the Boy can be discussed to represent the horror of war. II. Body: 1. Owen was a soldier and a modern poet who was known as anti-war poet. A. A summary of Owens poetry in general . B. His representation of the horror of war in his poems. 2. Arms and the Boy is about an inexperienced young soldier who went to war. 3. Analysis of the poem. A. Analysis of the first stanza. B. Analysis of the second stanza. C. Analysis of the third stanza. 4. Poetic techniques that are used†¦show more content†¦These bullets are sharp and can cut as the torment of the grief and death. In the last stanza, the speaker is talking about the boys teeth, who is happy, as they are for eating an apple. However, these teeth are not weapons and he has no claws underneath his fingers. Also, God would not give him talons at heels and antlers which mean that God would not help him. So, the speaker says here that this boy is not like animals which have talons and antlers to help them kill their prey and in fighting with other animals. This stanza perhaps is showing that God is against wars and wars are a man-made catastrophe. If God wanted the soldiers to be homicidal, He would give them claws, talons, or antlers. Let the boy try along this bayoLet the boy try along this bayonet-blade Owen used, in this poem, an alliteration to add emphasis to the poem and the image it presents. The phrases like bayonet-blade, blind, blunt bullet and famishing for flesh have alliterations of the letter b and f which create an effect on the ears. The letter b is pronounced harshly to emphasize the cruelty of these weapons which is used to kill. Also, the letter f is pronounced harshly, but it is used to emphasize the heartlessness and inhumanity of having such thoughts by the boy. These alliterations give greater significant in regard to the exact image. Also, there is a use ofShow MoreRelatedEssay on A Comparison of World War I Poetry2088 Words   |  9 Pagesfundamental ideas and values towards our society. In this essay, I will discuss the issue of the War Poetry during the Great War along with comparing and contrasting two talented renowned poets; Wilfred Owen (1893-1918) and Siegfried Sassoon (1886-1967). We tend to focus on the definition of War Poetry as poems that concentrated on the subject of war, which are written during a war that seems to have a noticeable influence on the poet . The crucial focus here is one war in particular: namely the First

Closer Look At Teens Essay Research Paper free essay sample

Closer Look At Teens Essay, Research Paper A Closer Look At High Risk Youth It is of import non to overreact to stray incidents. Young people will hold jobs and will larn, at their ain rate, to fight and cover with them. But it is critical for parents and assisting grownups to be cognizant of the factors that put a young person at peculiar hazard, particularly when nerve-racking events begin to roll up for these vulnerable persons. A good starting point for placing and step ining with extremely troubled and down immature people is the careful survey of self-destructive striplings. Family history and biological science can make a sensitivity for covering ill with emphasis. These factors make a individual susceptible to depression and suicidal behaviour. # 183 ; History of depression and/or self-destruction in the household # 183 ; Alcoholism or drug usage in the household # 183 ; Sexual or physical maltreatment forms in the household # 183 ; Chronic unwellness in oneself or household # 183 ; Family or single history of psychiatric upsets such as eating upsets, schizophrenic disorder, manic-depressive upset, behavior upsets, delinquency # 183 ; Death or serious loss in the household # 183 ; Learning disablements or mental/physical disablements # 183 ; Absent or divorced parents ; unequal bonding in adoptive households # 183 ; Family struggle ; hapless parent/child relationships Personality traits, particularly when they change dramatically, can signal serious problem. We will write a custom essay sample on Closer Look At Teens Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These traits include: # 183 ; Impulsive behaviours, compulsions and unreal frights # 183 ; Aggressive and antisocial behaviour # 183 ; Withdrawal and isolation ; withdrawal # 183 ; Poor societal accomplishments ensuing in feelings of humiliation, hapless dignity, incrimination and feeling ugly # 183 ; Over-achieving and utmost force per unit area to execute # 183 ; Problems with kiping and/or eating Psychological and societal events contribute to the accretion of jobs and stressors. # 183 ; Loss experience such as a decease or self-destruction of a friend or household member ; broken love affair, loss of a close friendly relationship or a household move # 183 ; Unmet personal or parental outlook such as failure to accomplish a end, hapless classs, societal rejection # 183 ; Unresolved struggle with household members, equals, instructors, managers that consequences in choler, defeat, rejection # 183 ; Humiliating experience ensuing in loss of self-esteem or rejection # 183 ; Unex pected events such as gestation or fiscal jobs Sensitivities, stressors and behaviours weave together to organize a composite image of a young person at high hazard for depression and suicidal behaviour. Symptoms such as personal drug and intoxicant usage, running off from place, drawn-out unhappiness and weeping, unusual impulsivity or foolhardiness or dramatic alterations in personal wonts are intertwined with the household and personal history, the single personality and the emotional/social events taking topographic point in a individual # 8217 ; s life. It is non ever easy for one individual to see the # 8220 ; whole picture. # 8221 ; That # 8217 ; s why it is indispensable that people who have # 8220 ; intuitions # 8221 ; that something is incorrect take the lead to garner positions from other friends, household members and professionals who know the immature individual. It is all excessively frequently true that the subsisters of an stripling self-destruction merely # 8220 ; put the pieces together # 8221 ; after the fact, when they sit together and seek to calculate out what happened. How fortunate a troubled immature individual is to hold a lovingness grownup take the enterprise to look more closely before something serious happens! The University of Minnesota Extension Service has two extra publications that can be helpful: # 183 ; Supporting Distressed Young Peoples ( FS-2786 ) , by Ron Pitzer # 183 ; Helping Friends in Trouble ( FS-2787 ) , by Joyce Walker Several common subjects run through these two. First, immature people must larn and pattern get bying accomplishments to acquire them through an immediate struggle or job. Coping schemes must stress self-responsibility to happen positive, non-destructive ways to happen alleviation. Second, communicating accomplishments are of import. This involves being able to speak and choosing a good hearer. It is of import to show feelings, vent emotions, and speak about the jobs and issues. Peers are good sympathisers, but it frequently takes an grownup position to get down to be after how to do alterations for the better. Third, immature people need aid to larn problem-solving accomplishments. Screening out the issues, puting ends and doing programs to travel frontward are accomplishments that can be taught and practiced. Ultimately, most immature people will develop and presume the duty for their ain protection and peace of head. But during the old ages of acquisition and pattern, parents, instructors and assisting grownups need to be cognizant of the marks and forms that signal danger. Awareness of adolescent emphasis and depression opens the door for grownups to get down constructive intercessions and stimulate emotional development.

You (Yes You) Can Become an Influencer

If you’re a good writer, you probably already have an impressive portfolio that shows off your skills and a solid set of clients that give you consistent work. However, there’s one potentially lucrative attribute that you may not yet have: influence. Free Actionable Bonus: Free Actionable Bonus: Want to create better content for social media? Get the complete guide to building a social media strategy and creating content for social, plus 6 awesome examples to inspire your next post. Influencers add significant value for clients within their field of expertise and are in high demand. In addition to their knowledge, they add credibility and can increase the reach of content with their network. Influence, in a word, is power. It’s not easy to build up influence and a loyal following, but it might not be as hard as you think. Combining these key strategies, along with persistence, will help get you there. See and be Seen It may sound obvious, but having a powerful social media presence is important for becoming an influencer. You need to be active on multiple social media channels, adding thoughtful and valuable contributions with each post. This requires you to both listen to what others are saying and engage. Using your own content is important, but you also need to add value by answering questions, adding relevant comments and sharing your opinions on the posts on others to really get noticed. Pay special attention to LinkedIn – it’s a great place to post longer-form content and tends to be a hub for influencers and thought leaders. One of the most effective ways to develop a reputation in your field and boost your social media following is to maintain an active blogging presence. If you don’t currently have a blog, there’s no better time to get one started in a niche you’re passionate about. You don’t have to jump right into an aggressive posting schedule. Start off with a post a week and ramp up as you get accustomed to the routine. The important thing is to be consistent – posting consistently one to five times a month will get you twice the clicks per post. While creating and sharing content on your own social media channels will help you get noticed, you’ll get even better results if you also partner with other key influencers in your field. Ask them if you could interview them for your blog or, even better, pitch an idea for a guest post. Guest posting gives you the chance to reach a whole new audience and cements your reputation as an expert, so it’s important to make these posts unique and high-quality. Take Advantage of Tools Automation and analytics tools can help you grow your following in a big way by allowing you to deliver better, more timely content. Want to deliver a steady stream of valuable content to your Twitter following? Try using a solution to automate your postings and stay on top of your schedule. Analytics tools are also invaluable for would-be influencers. Digging into stats on your various social media platforms can help you figure out what’s working and what isn’t. For example, Socialbakers and Visual Marketing Index are free tools that analyze your Instagram presence and can identify your top-performing hashtags, most-liked posts, most-commented posts and more. When you have this information at your fingertips, it’s easier to give your audience what they want. Connecting with other influencers will help you become an influencer yourself. You may already know of influencers in your field who can help you. Make an effort to promote and share great content by these people. If they return the favor, be sure to thank them and use the opportunity to start a conversation. You won’t always get a response, but if you keep trying. You’ll build up some valuable relationships. Consistency Is Key Knowing some of the essential steps to becoming an influencer is important, but it’s only half the battle. Consistent effort is necessary to build up a social media following and develop influence. You don’t want the kind of following that can pop up overnight – you want an engaged, loyal following that values the knowledge and insights you have to share in your specialty. This will make you a highly sought after writer for companies looking to reach more in their industry and increase their credibility.

Pros and Cons of the Corn-Based Plastic PLA

Pros and Cons of the Corn-Based Plastic PLA Polylactic acid (PLA), a plastic substitute made from fermented plant starch (usually corn) is quickly becoming a popular alternative to traditional petroleum-based plastics. As more and more countries and states follow the lead of China, Ireland, South Africa, Uganda and San Francisco in banning plastic grocery bags responsible for so much so-called â€Å"white pollution† around the world, PLA is poised to play a big role as a viable, biodegradable replacement. Proponents also tout the use of PLA, which is technically â€Å"carbon neutral† in that it comes from renewable, carbon-absorbing plants, as yet another way to reduce our emissions of greenhouse gases in a quickly warming world. PLA also will not emit toxic fumes when incinerated. However, there are still issues with the use of polylactic acid such as its slow rate of biodegradability, its inability to mix with other plastics in recycling, and its high use of genetically modified corn (though arguably the latter could be one of the good effects of PLA as it provides a good reason to alter crop yields with genetic splicing). The Cons of PLA: Biodegradation Rate and Recycling Critics say that PLA is far from a panacea for dealing with the world’s plastic waste problem. For one thing, although PLA does biodegrade, it does so very slowly. According to Elizabeth Royte, writing in Smithsonian, PLA may well break down into its constituent parts (carbon dioxide and water) within three months in a â€Å"controlled composting environment,† that is, an industrial composting facility heated to 140 F and fed a steady diet of digestive microbes. It will take far longer in a compost bin, or in a landfill packed so tightly that no light and little oxygen are available to assist in the process. Indeed, analysts estimate that a PLA bottle could take anywhere from 100 to 1,000 years to decompose in a landfill. Another issue with PLA is that it must be kept separate when recycled, lest it contaminates the recycling stream; since PLA is plant-based, it needs to be disposed of in composting facilities, which points to another problem: There are currently a few hundred industrial-grade composting facilities across the United States. Finally, PLA is typically made of genetically modified corn, at least in the United States. The largest producer of PLA in the world is NatureWorks, a subsidiary of Cargill, which is the world’s largest provider of genetically modified corn seed. This is tricky because the future costs of genetic modification (and the associated pesticides) to the environment and human health are still largely unknown. Pros of PLA Over Plastics: Utility and Biodegradability Genetically modified foods may be a controversial issue, but when it comes to genetically spicing plants together to breed corn that yields more crops for industrial use has its major advantages. With the increasing demand for corn to make ethanol fuel, let alone PLA, it’s no wonder that Cargill and others have been tampering with genes to produce higher yields. At least harmful plastic isnt be used as frequently anymore! Many industries are using PLA because they are capable of biodegrading at a much faster rate than plastic while still offering the same level of sanitation and utility. Everything from plastic clamshells for food take-out to medical products can now be made from PLA, which drastically reduces the carbon footprint of these industries. While PLA has promise as an alternative to conventional plastic once the means of disposal are worked out, consumers might be better served by simply switching to reusable containers, from cloth bags, baskets, and backpacks for grocery shopping to safe, reusable (non-plastic) bottles for beverages.

Common Job Interview Questions for ESL Learners

Common Job Interview Questions for ESL Learners The first impression you make on the interviewer can decide the rest of the interview. It is important that you introduce yourself, shake hands, and be friendly and polite. The first question is often a breaking the ice (establish a rapport) type of question. Dont be surprised if the interviewer asks you something like: How are you today?Did you have any trouble finding us?Isnt this great weather were having? This type of question is common because the interviewer wants to put you at ease (help you relax). The best way to respond is in a short, friendly manner without going into too much detail. Here are some examples correct responses: Common Interview Questions -  First Impressions Interviewer: How are you today?You: Im fine, thank you. And you? OR Interviewer: Did you have any trouble finding us?You: No, the office isnt too difficult to find. OR Interviewer: Isnt this great weather were having?You: Yes, its wonderful. I love this time of year. OR Interviewer: Did you have any trouble finding us?You: No, the office isnt too difficult to find. Here are some examples of incorrect responses: Interviewer:  How are you today?You:  So, so. Im rather nervous actually. OR Interviewer: Did you have any trouble finding us?You: As a matter of fact, it was very difficult. I missed the exit and had to return via the highway. I was afraid I was going to be late for the interview. OR Interviewer: Isnt this great weather were having?​You: Yes, its wonderful. I can remember this time last year. Wasnt it awful! I thought it would never stop raining! OR Interviewer: Did you have any trouble finding us?You: No, the office isnt too difficult to find. Getting Down to Business Once the pleasant beginnings have finished, its time to begin the real interview. Here are a number of the most  common questions  that are asked during the interview. There are two examples of excellent replies given for each question. Following the examples, you will find a comment describing the type of question and important things to remember when answering that type of question. Interviewer:  Tell me about yourself.Candidate:  I was born and raised in Milan, Italy. I attended the University of Milan and received my masters degree in Economics. I have worked for 12 years as a financial consultant in Milan for various companies including Rossi Consultants, Quasar Insurance and  Sardi  and Sons. I enjoy playing tennis in my free time and learning languages. Candidate:  Ive just graduated from the University of Singapore with a degree in Computers. During the summers, I worked as a systems administrator for a small company to help pay for my education. Comment:  This question is meant as an introduction. Do not focus too specifically on any one area. The above question will often be used to help the interviewer choose what h/she would like to ask next. While it is important to give an overall impression of who you are, make sure to concentrate on work-related experience. Work related experience should  always  be the central focus of any interview (work experience is more important than education in most  English-speaking  countries). Interviewer:  What type of position are you looking for?Candidate:  Im interested in an entry-level (beginning) position.Candidate:  Im looking for a position in which I can utilize my experience.Candidate:  I would like any position for which I qualify. Comment:  You  should be willing to take an  entry-level  position in an English speaking company as most of these companies expect non-nationals to begin with such a position. In the United States, most companies provide many opportunities for growth, so dont be afraid to start from the beginning! Interviewer:  Are you interested in a full-time or part-time position?Candidate:  I am more interested in a full-time position. However, I would also consider a part-time position. Comment:  Make sure to leave open as many possibilities as possible. Say you are willing to take any job, once the job has been offered you can always refuse if the job does not appeal (not interest) to you. Interviewer:  Can you tell me about your responsibilities at your last job?Candidate:  I advised customers on financial matters. After I consulted the customer, I completed a customer inquiry form and  cataloged  the information in our database. I then collaborated with colleagues to prepare the best possible package for the client. The clients were then presented with a summarized report on their financial activities that I formulated on a quarterly basis. Comment:  Notice the amount of detail necessary when you are talking about your experience. One of the most  common mistakes  made by foreigners when discussing their former employment is to speak too generally. The employer wants to know exactly what you did and how you did it; the more detail you can give the more the interviewer knows that you understand the type of work. Remember to vary your vocabulary when talking about your responsibilities. Also, do not begin every sentence with I. Use the  passive voice, or an introductory clause to help you add variety to your presentation Interviewer:  What is your greatest strength?Candidate:  I work well under pressure. When there is a deadline (a time by which the work must be finished), I can focus on the task at hand (current project) and structure my work schedule well. I remember one week when I had to get 6 new customer reports out by Friday at 5. I finished all the reports ahead of time without having to work overtime. Candidate:  I am an excellent communicator. People trust me and come to me for advice. One afternoon, my colleague was involved with a troublesome (difficult) customer who felt he was not being served well. I made the customer a cup of coffee and invited both my colleague and the client to my desk where we solved the problem together. Candidate:  I am a trouble shooter. When there was a problem at my last job, the manager would always ask me to solve it. Last summer, the LAN server at work crashed. The manager was desperate and called me in (requested my help) to get the LAN back online. After taking a look at the daily backup, I detected the problem and the LAN  was  up and running (working) within the hour. Comment:  This is not the time to be modest! Be confident and  always  give examples. Examples show that you are not only repeating words you have  learned,  but  actually  do possess that strength. Interviewer:  What is your greatest weakness?Candidate:  I am overzealous (work too hard) and become nervous when my co-workers are not pulling their weight (doing their job). However, I am aware of this problem, and before I say anything to anyone, I ask myself why the colleague is having difficulties. Candidate:  I tend to spend too much time making sure the customer is satisfied. However, I began setting time-limits for myself If I noticed this happening. Comment:  This is a difficult question. You need to mention a weakness that is actually a strength. Make sure that you always mention how you try to improve the weakness. Interviewer:  Why  do you want to work for Smith and Sons?Candidate:  After following your  firms  progress for the last 3 years, I am convinced that Smith and Sons are becoming one of the market leaders and I would like to be part of the team. Candidate:  I am impressed by the quality of your products. I am sure that I would be a convincing salesman because I truly believe that the Atomizer is the best product on the market today. Comment:  Prepare yourself for this question by becoming informed about the company. The more detail you can give, the better you show the interviewer that you understand the company. Interviewer:  When can you begin?Candidate:  Immediately.Candidate:  As soon as you would like me to begin. Comment:  Show your willingness to work! The above questions represent some of the most basic questions asked  on any job interview  in English. Probably the most important aspect of interviewing in English is giving detail. As a speaker of English  as a second language, you might be shy about saying complicated things. However, this is absolutely necessary as the employer is looking for an employee who knows his or her job. If you provide detail, the interviewer will know that you feel comfortable in that job. Dont worry  about making mistakes  in English. It is much better to make simple grammar mistakes and provide detailed information about your experience than to say grammatically perfect sentences without any real content.

Electronic medical record implementation in correctional facilities Assignment - 1

Electronic medical record implementation in correctional facilities - Assignment Example Despite the employees’ resistance to change, the significance of assessable and consistent medical records continues to be the main goal of most health care and correctional facilities. Therefore, with respect to this organization, employees should appreciate the necessity for implementation of the electronic medical records. Key strategies to successfully plan and implement electronic medical records In order to avoid major transitional challenges associated with the electronic medical system in correctional facilities, System innovators are expected to adopt creativity and consistent trials until they successfully overcome the challenges. A number of key strategies to be laid forward include; Selling the opportunity to the correctional facility leaders as a way of influencing them to adapt system change, physicians and other departmental heads should be approached with a considerate attempt and subdue them about the importance of the electronic change. This is considered eas ier to drive as compared to lower ranking practitioners who may not foresee significant concern on the electronic per-se. Adequate information should be provided to the leaders with proficient illustrations that the implementation of the new system will not in any way disrupt their current records (Perkins and Kelly 122). Staff involvement Involvement the staff members in the implementation plan is quite vital, and this is considered as one of the important factors in the implementation of the electronic medical system or any other system to be put in place. Clinical staff should be at the fore front to drive the process especially in areas where administrative and billing activity takes place. Whether it is a purchased or commercial system, customization has to be done within the correction center. Therefore, besides the implementation personnel, organization staff must be involved to help tailor the system to suite the required environment. Such kind of involvement would be deemed to have considered employees opinion in the system development and to avoid claims of organization imposing undesired system on them (Schultz, Ginsberg and Lucas 8). Staff involvement in the system plan can be used to champion other fellow physicians about the benefits of electronic medical records in their workday. A lot of emphasis is that, systems do not increase burden but instead reduces time spent in making phone call, locating test results and other information pertaining to patients’ safety at the corrective centers. Besides recruiting system technocrats, skeptics must be involved to work hand in hand with the designers until then electronic medical system meet the needs and the skeptical physicians get convinced and to enable them convert as stronger champions. Develop an in training For the success of an electronic medical system and thought all its’ implementation stages, a precise training should be executed to assists both training staff and physicians in stretching the knowledge dimensions (Rodin, Jennifer and Sharon 8). This consideration is based on the fact that quality training always provides adequate knowledge, enrich and engage all stakeholders leading to trainee bliss. Other than the training based on the supportive staff, additional training should b

Airline Mergers Essay Example | Topics and Well Written Essays - 1750 words

Airline Mergers - Essay Example Over the years, the number of airlines have been intentionally narrowed down to just a few major airlines. Narrowing down of the airlines have been actualized by mergers that have taken place over the years. The number of mergers have been exceptionally high. This has resulted in creation of some of the world huge airlines. Mergers happen in order for the two partners to gain a certain leverage that was not there before. Universally the reasons behind most of this unions are known. The main reasons include-: 2. Cutting cost- this might be the biggest motivator if not among the best factors. The situation can be looked as previous competitors marrying. This means that we will not have price wars into the future and costs of advertising automatically drops. 3. Surviving- it is a last resort on most companies, it is usually a case of staying in the business or being driven out of business. Therefore when a company is bankrupt or does not have the capability of surviving the tough market forces, merger come through as the only remedy. 5. Competitive advantage- it is a huge factor. Companies are able to reach out to market traditionally not accessed. Therefore this creates a headache for other players since the new merger brings with it financial might. 7. The reasons behind the mergers in the USA airline industry are factored in the above explained reasons. Mergers are nice for business but they are not immune to the law. It is normally a case of trending carefully in order not to break the laws of consumerism in the name of mergers. Therefore, it was not by mistake that in 2013 the government of the USA with support from numerous consumer federations filed a law suit stopping the merger between the mighty American and the mighty US air. The previous mergers that ever occurred did not raise as much issue and outcry as the

Variable Factors in Fitness Center Essay Example for Free

Variable Factors in Fitness Center Essay There are five areas of interest that would be play an essential role in the variable factors for a fitness center. The first interest would include utilities. Lighting and water plays a crucial role in maintaining the livelihood for a fitness center. The fitness center uses water to provide hot or cold showers to their members after workout, water fountains are available on almost every hall, and not to mention swimming pools and hot tubs that uses large amount of water throughout the year. Quality lighting as well as quantity offers a lot in a fitness center. Fitness centers need adequate amount of lighting so their members can work out effectively as well as safely. Everyone room in a fitness center requires some light source and some requires a magnificent amount of lighting, for example, a gymnasium requires large bulbs which uses a lot of energy to illuminate light successfully. Light and water are variable factors because these resources are dependent on the amount of members who use the facilities that requires light and water. If there is a decrease in membership then the amount of lighting and water that were being used will decline as well. The less active members are than the less resources management would use concerning lighting and water in certain facilities. The second variable factor for a fitness center would be toiletry items. The amount of soap, hand sanitizer, tissue, and disposable hand towels will vary based on the number of members a fitness center has as well as the business those members bring. A fitness center should keep inventory to avoid over-spending and ordering items that will not be used. If membership declines at a fitness center, management should be aware and carefully watch the portion of their budget that is spent on toiletry items. Fewer members will equate to less usage and need of soap, hand sanitizer, tissue, and disposable hand towels. However, if business increase at a rapid rate, then management should order toiletry items accordingly to accommodate their members. The third variable factor for a fitness center would be repairs. It is not uncommon for fitness centers to experience their equipment being worn down,  broken, or just over-used. Although one can argue an optimistic point of view and suggest damages are due to the consistent amount of usage by members, which means a consecutive flow of business for the fitness center. However, when equipment is hardly being used because members are not using the equipment or perhaps there are no members, then repairs are not needed. The more members that uses fitness center equipment or machines, it is expected to be more repairs or replacements. Sometimes equipment or machines that need to be repair result from the improper usage of the equipment or machine. If members are not following the instructions on the equipment or machines that explains how each one should be operated than one can expect repairs in the near future. The fourth variable for a fitness center would be laundry as it relates to amount of bleach and detergent that is being purchased. Laundry can get very hectic at a fitness center. One should always have enough towels for members after a shower and hand towels to wipe away the sweat from a long session on the treadmill. Laundry is a never ending cycle for a fitness center that experience a consecutive flow of business and especially when membership increases. A large membership may require around the clock laundry and excessive amount of bleach and detergent to properly ensure that towels and hand towels are being cleaned properly. Also, if the amount of members decreases than the usage of laundry facilities will decrease because the high the demand for those items are no longer needed. The fifth variable factor for a fitness center would be hiring and release of trainers and instructors for a fitness center. Fitness centers who have qualified trainers and instructors offer the proper education and training to their members to effectively workout to achieve their desire goals. The number of trainers and instructors will be dependent on the membership of a fitness center. The more members that a fitness center has will increase the amount of trainers and instructors to equally distribute their knowledge, skills, and teachings to members. However, if membership decreases than fitness centers may not have a need to have twenty-five trainers or instructors if they could operate with just seven. So, this may affect opportunities for employment on both ends of the spectrum, positively and  negatively. D.) Franchise Decision Many people today are turning towards making better lifestyle decisions, those that particularly affect one’s health. If one hasn’t noticed, even fast food restaurants are turning towards healthier food choices. Who would have ever though that McDonalds would actually start selling fruits? People choose to take control of their health benefits in different ways; however, numerous people have turned to fitness centers to stay health and in shape. â€Å"The percentage of people belonging to health clubs and gyms has double over the past 20 years† (Snap Fitness, 2012). One contributing factor for this extensive growth is due to the cost of health care continuously increasing. In addition, we are living in a baby boomer generation which plays a major role in the population rate. â€Å"Economically, the health club industry has proven to be recession-proof, averaging an 8% annual growth rate since the early 1990’s across all health clubs and gyms† (Snap Fitness, 2012). That is very impressive due to the fact that most business were suffering great losses. The quoted statement proves that no matter what economic state the economy may be in, the need and demand for fitness centers will always be on the rise. Because of the high demand of fitness centers, one believes that entering into a franchise with Snap Fitness would be a great idea for countless reasons. When entering into any kind of business, cost plays a major role in decision making. Snap fitness seems to be an affordable investment. Snap Fitness points out in their Franchise Disclosure Document that one’s total investment in Snap Fitness will range from $76,113 to $361,695. The numbers seem very large, however, Snap Fitness offer excellent financing options. Furthermore, Snap Fitness â€Å"ongoing royalty and marketing fees are a set flat-rate, as opposed to other franchises that charge you a percentage of your monthly revenues† (Snap Fitness, 2012). This is great because one will always know what the marketing fees will be. Therefore, one will be able to keep additional profits if the business is doing particularly well without having to pay a higher percentage as a result of a successful month. Furthermore, Snap Fitness (2012) website points out even though the company use automated systems for member billing like other fitness businesses, Snap Fitness is different because their monthly fee is  not a percentage of their total dollar. This means that no matter how much money is made through membership billing, the flat rate will always remain the same. Entering into a franchise agreement with Snap Fitness will be a good idea because one will be able to be his or her own boss. Snap Fitness (2012) website states â€Å"From the moment you sign your Franchise Agreement, the support, service and training we provide is unparalleled in the health club industry. Our turnkey operational systems enable you to run your club with as little as one employee, allowing you to be your own boss. Our product lineup extends well beyond what comparable fitness franchises offer giving you more tools to recruit and retain members and create new revenue streams.† There just seems to be no loosing with Snap Fitness. The business has a team that is always there and available to help one push through any difficulties. The nature of the work environment seems to mimic that of a family-oriented business. The idea of being able to have one employee and a boss is very convenient because when a new business is introduced, the rate of success is unpredictable. It is always best to hire fewer employees as possible to ensure that one can break even. The breakeven point is the stepping stone to making a profit. Entering into a franchise agreement definitely has undeniable benefits. A franchise agreement with Snap Fitness may be the best option for anyone interested in this line of business.

Essay --

The Tuskegee Study of Untreated Syphilis in the Untreated Male Negros made a distinct impact on the history of research. The study began in Mason County, Alabama in 1932 at the Tuskegee Institute. The goal was to learn about syphilis, and how the disease progressed with an emphasis on uneducated and illiterate African American males (Tuskegee University, n.d). There were 600 participants involved; 399 with documented cases of syphilis, and 201 control group members without syphilis (Center for Disease Control and Prevention, 2013). Researchers informed the participants that they had â€Å"bad blood,† never informing them that they were infected with syphilis (Tuskegee University, n.d). To encourage the men to participate in the study they provided free medical care, transportation, meals on the days they were being examined, and burial insurance (Tuskegee University, n.d). When the study began no reliable treatments were available. The study was based on the Oslo study, which stated that the current treatments of mercurial ointment were of no benefit, and that going untreated was more beneficial for the patient in the end (Brandt, 1978). Participants were given full physical exams, radiographs, and lumbar punctures that were conducted by the United States Public Health Services (Brandt, 1978). To guarantee that the men would show up for the lumbar puncture, researchers sent a letter to the participant titled, â€Å"Last Chance for Special Free Treatment,† (Brandt, 1978). Research continued, and in 1945, penicillin became approved to treat syphilis (Center for Disease Control and Prevention, 2013). The USPHS could have incorporated this treatment into their study, but chose to prevent the men from getting treatment, and never informed the p... ... & Human Services, 1979). After the conclusion of the Tuskegee Study, research found that many African American individuals were hesitant to participate in biomedical research (Davis, Green, & Katz, 2012). Researchers also found that African Americans have a distrust towards and suspicion of other health education programs such as the HIV/AIDS prevention programs. This is due to the similar methods used to select the participants in these programs as compared to the Tuskegee Study (Thomas & S.B., 1991). The Tuskegee Syphilis Study had and will continue to have lasting effects on the research community. Fortunately, some of these effects have improved how research is currently being conducted. To continue to build upon these improvements, researchers need to find ways to make all individuals comfortable and secure with the research in which they are participating.

Life’s Unexpected Roller Coaster: A Study of Scoliosis Essay

Many people may wonder exactly what scoliosis is. Scoliosis is a sideways curvature of the spine that is greater than ten degrees. Mild scoliosis ranges from ten to twenty degrees. Intermediate scoliosis ranges from twenty to seventy degrees, and severe scoliosis is any curve greater than seventy degrees. Though cases of scoliosis are found equally among both male and females, females scoliosis tends to be more severe (Board). Scoliosis can be present at birth, congenital. There are a few different types of scoliosis; functional, structural, and idiopathic structural. In functional scoliosis the problem does not originate the spine. The curvature in functional scoliosis is flexible, and the curve is normally caused by uneven legs or muscle spasms caused by pain (Board). Functional scoliosis will go away when the underlying problem is corrected. For example in the case of uneven legs orthopedic shoes can be worn. In structural scoliosis the curvature is not flexible it is a fixed curvature in the spine. There could be an underlying problem with the brain or spinal cord. In structural scoliosis there could also be an underlying problem with nerves or muscles (Board). Most scoliosis patients have idiopathic structural scoliosis. Eighty percent of all scoliosis cases are idiopathic structural scoliosis. The cause of idiopathic structural scoliosis is unknown, but symptoms are present. Scoliosis can have several symptoms. It can cause uneven body parts such has the shoulders or waist. Scoliosis victims may lean to the side or become fatigued. Back pain and difficulty breathing are also some of the symptoms but normally are only seen in severe scoliosis cases (Board). Though there are some known causes, most causes for scoliosis are unknown. Congenital scoliosis is considered to be a birth defect. It may occur with other problems such as heart and kidney abnormalities. Spinal cord and brainstem abnormalities are also a possibility (Board). The way scoliosis is diagnosed is called the Cobb Method. The Cobb Method requires the most tilted vertebrae to be identified. A line is then drawn along the ends of these vertebrae to measure the curve. The patient is then asked to bend forward to check for bumps which may be a sign of scoliosis. Finally, an x-ray helps determine the type of scoliosis the patient has (Board). Scoliosis can come with some health risks. In severe scoliosis, the curvature is so great that it could cause the ribs to press against the heart or lungs. This in turn can cause breathing problems. If the curve is greater than one hundred degrees it could cause physical damage to the heart or lungs. Scoliosis can also cause chronic back pain or arthritis of the spine in adults (Board). There are several ways scoliosis can be treated. If the patient is a child that is still growing with a curve of twenty to thirty degrees a back brace can be used. There are two different types of back braces. The underarm or low profile brace is close fitting which makes it almost invisible under clothes. This brace fits under the arms, and around the ribcage, lower back and hips. The underarm brace is a custom made brace fit specially to the patient (Board). The Milwaukee brace is a full torso brace used for upper spine curves. It has a neck ring with rests for the chin and for the back of the head (Board). For curves greater than forty degrees, surgery may be needed. There are a few different types of scoliosis surgery. Spinal fusion is the most common type of scoliosis surgeries. This surgery works by releasing some ligaments and joints around the spinal cord and attaching a rod. A posterior or anterior approach is used to reach the spine. Hook or screws are inserted into the vertebrae to hold the rod in place, and the joints between vertebrae are removed. The rod is pulled tight and a bone graft is placed (Board). Another type of spinal fusion uses thoracoscopy. The procedure is viewed on a monitor while tiny tools are inserted through small incisions. These tools are used to help attach the metal rod to the spine. This method is usually used for curvatures in the chest region that are moderately large (Board). The growing spine system is used for young children who are still growing but are not helped by a back brace. The metal rod that is used to support the spine is adjustable. The procedure is similar to spinal fusion but the joints are not removed and the spine will not fuse. With this system surgery is needed about ever six months to change the length of the rod as the patient grows (Board). Clinical Trials â€Å"A Multicenter Prospective Study of Quality of Life in Adult Scoliosis,† is a trail that tests the effectiveness of non-operative and operative treatments of scoliosis. The trial is currently not open for recruitment. The primary goal of this trail is to compare the outcomes of surgery and non-operative treatments of scoliosis. The study will be done on patients aged forty to eighty with ASLS defined as a lumbar curve with a coronal Cobb measurement that is thirys degrees or greater. The secondary goal of this trial is to evaluate the impart of patient factors and co-morbidities (Multicenter). In order to be eligible for this study the patient must be between the ages of 40-80 years, have a double major or thoracolumbar/lumbar scoliosis measure thirty degrees or greater, and a SRS score of 4.0 or less in pain, activity and or appearance. The estimated enrollment is three hundred patients. This trial will be conducted by Washington University School of Medicine. It is sche duled to start in July 2009 and estimated to end in December 2015 (Multicenter). â€Å"Phase IV Comparing Rods of Yield Strengths to Correct Adolescent Idiopathic Scoliosis,† is a trail that tests titanium rods vs. ultra strength stainless steel rods for better correction of scoliosis. This trial is currently recruiting. The goal of this trial is to figure out whether titanium rods or ultra strength stainless steal rods are better for the correction of scoliosis. Surgeons have noticed that the screw construction has been increasing while the strength of the rod has not. The rod is now the weak part of the construction. This brings the need for newer, stronger rods (Phase). Patients must 10-20 years of age, have progressive lenke type 1A, N or idiopathic adolescent scoliosis measuring greater than forty-five degrees. The estimated enrollment for this trial is one hundred patients. This trial will be conducted by Queen’s University in Canada. The trial started September 2008 and is estimated to be complete by September 2011 (Phase). â€Å"Surgical Outcomes Using Variable Rod Diameters in the Treatment of Idiopathic Scoliosis,† is a trail to test the difference in a rod with a diameter of 5.5mm vs. one with a diameter of 6.35mm. This trial is currently r ecruiting. The primary goal of this trail is to discover which diameter of rod is more successful in correcting scoliosis in children. Surgeons use the specific rods based on their preference. There is no proof as to which diameter of rod works better. It is a question that needs to be put to the test (Surgical). Patients must be 11-18 years of age, have scoliosis, and be anticipating a spinal fusion surgery. The estimated enrollment is three hundred patients. This trail is being conducted by Shriners Hospital for Children in Tampa. The starting date was May 2007 and it is estimated to end in May 2010 (Surgical). The purpose of â€Å"The Idiopathic Scoliosis and Its Treatment (Orthopedic and Surgery): Effect of the Severity, Orthosis and the Arthrodesis on the Gait (scoliosis),† trial is to test the effects of the treatment of scoliosis. This trial is currently recruiting. The primary goal is to compare locomotion parameters in treated scoliosis patients. The secondary goal is to evaluat e the effects of the frontal curve’s severity of the AIS (Adolescent Idiopathic Scoliosis). Another goal that is hoped to be achieved is comparing the effects of treatment on the gait parameters (Idiopathic). Patients must be 12-18 years of age and female to participate. Both healthy and patients diagnosed with scoliosis by x-ray are needed. The estimated enrollment for this trial is fifty patients. It will be conducted by Cliniques Universitaires Saint-Luc-Universite Catholique de Louvain in France. The start date for this trial was January 2009 and it is expected to be over by September 2009 (Idiopathic). â€Å"Influence of Leg Length Discrepancy on the Spinal Shape and Biomechanics in Functional and Idiopathic Scoliosis Patients,† is a trial that was created for motion analysis of scoliosis patients. The trial is not yet open for recruitment. The primary goal is to investigate the effects of correction of Leg Length Discrepancy (LLD). LLD is defined as a condition in which paired limbs are unequal in length (Influence) LLD may lead to lumbar scoliosis. It is thought that if LLD is taken care of it can cure the scoliosis. To be eligible for this trial the patient must have functional lumbar scoliosis combined with LLD or idiopathic lumbar scoliosis without LLD. The estimated enrollment for this trial is thirty patients. The trial will be conducted by National Taiwan University Hospital. There are no available dates for this trial (Influence). The trial â€Å"Comparing Two Instrumentation Systems for the Treatment of Adolescent Scoliosis† was created to test the Moss Miami Spine Instrumentation System and the Universal Spine Instrumentation System. This trial has been completed. The primary goal was to compare the quality of life, functional outcome, cosmetic result, and the correction of spinal deformity of the two instrumentation systems (Comparing). Patients had to be 8-18 years of age, have idiopathic scoliosis requiring posterior instrumentation and fusion, scoliosis and a finding of conus less then L1-2 disc level, scoli osis and a finding of a small syrinx (non-progressivie and does not require neurosurgical treatment), and non-progressive spondylolysis. This trial had an estimated enrollment of one hundred and twenty-six patients. It was conducted by The Hospital for Sick Children in Canada. The study was received January 4, 2006 (Comparing) The Moss Miami system and the Universal Spine systems provided similar quality of life and curve correction (Comparing). â€Å"Continuous Local Infusion of Anesthetic at the Incisional Site for Scoliosis Surgery,† is a trial for testing the drugs Bupivacaine and normal Saline. This trial is currently recruiting. The primary goal is to evaluate effects of continuous local anesthetic delivery on the immediate post-operation recover of patients undergoing spinal fusion surgery (Continuous). The eligibility for this trial is 8-18 years of age, clinical diagnosis of congenital scoliosis, clinical diagnosis of idiopathic scoliosis, and anticipated spinal fusion surgery. The estimated enrollment is sixty patients. The trial is being conducted by Shriners Hospital for Children in Tampa. The trial started May 2007 and is estimated to end January 2010 (Continuous). The trial â€Å"Analgesic Effects of Gabapentin After Scoliosis Surgery in Children† was created to test the drugs Gabapentin and Placebo. This trial is currently recruiting patients. The primary goal is to determine whether the use of Gabapentin will improve postoperative analgesia and reduce opioid consumption and side effects in children undergoing corrective spinal surgery for idiopathic scoliosis (Analgesic). The secondary goal is to evaluate whether use of Gabapentin reduces pain scores, decreases postoperative nausea and vomiting, decreases persisting pain and improves patient satisfaction (Analgesic). Scoliosis surgery can cause sever pain after the surgery is over so a way to control this pain is needed. Patients must be 10-17 years of age, scheduled for elective surgical correction of scoliosis, and able to operate a patient-controlled analgesia (PCA) pump. The estimated enrollment is thiry -six patients. This trial is being conducted by The Hospital for Sick Children in Canada. The start date for this trial was May 2008 (Analgesic). â€Å"Effect of Early Morphine Administration on the Development of Acute Opioid Tolerance During Pediatric Scoliosis Surgery† is a completed trial that tested the drugs Morphine and Saline. The primary goal was to examine if morphine administered by bolus before initiating Remifentanil by infusion decreases the incidence of acute postoperative opioid tolerance (Effect). To be eligible for this trial the patient had to be 11-18 years of age, unpremedicated, ASA physical status 1 or 2, and be scheduled for posterior instrumentation for correction of idiopathic scoliosis. This trial had an enrollment of thirty-seven patients. The groups were demographically similar. No differences were observed between groups in the initial 24-hr morphine consumption, NRS pain scores, sedation, nausea, or vomiting (Effect). â€Å"VEPTR Implantation to Treat Children With Early Onset Scoliosis Without Rib Abnormalities† is a recruiting trial that tests unilateral or bilateral VEPTR devices. The primary goal of this trial is to evaluate the use of unilateral or bilateral VEPTR devises for preventing further progression of the angle, allowing for spinal growth and improving pulmonary function in the treatment of children with scoliosis (VEPTR). To be eligible for this trial, patients must be 18 months-10 years of age, have progressive scoliosis, and have a curve beyond 45 degrees. The estimated enrollment is two hundred and fifty patients. This study is being conducted by Shriners Hospital for Children in Tampa. The start date was January 2008 and it is estimated to be over by January 2016 (VEPTR). â€Å"Effectiveness of Bracing in Preventing Scoliosis in Children With Spinal Cord Injury† is an active trial that tests Thoraco-Lumbar-Sacral-Orthosis (TLSO)/Flex-Foam. The primary goal is to determine whether full-time high dose prophylactic bracing is more effective then low dose bracing (12 hours/day) in preventing or delaying spinal curve progression (Effectiveness) Patients must be 5-16 years of age, have C5 to L2 SCI, ASIA impairment levels A, B, or C, single structure curve smaller than forty degrees or double curve smaller than forty degrees where the largest curve is less than twenty-five degree bending film, risk for paralystic scoliosis, and the ability to follow simple instructions. The estimated enrollment is eighty-eight patients. This trial is being conducted by Shriners Hospital for Children in Tampa. The trial started June 2005 and is estimated to be over by December 2010 (Effectiveness). â€Å"Shilla Growth Permitting Spinal Instrumentation System for Treatment of Scoliosis in the Immature Spine† is a active trial that tests the Shilla growth permitting spinal procedure. The Shilla growth permitting spinal procedure is very similar to the growing spine system but requires fewer surgeries. The primary goal is to retrospectively review patients who have undergone this technique looking at age of the patient, magnitude of the curve preoperatively, postoperatively and over time, diagnosis, pulmonary function, surgical procedures, complications, and spinal growth (Shilla). To be eligible for this study the patient must be 1-10 years of age, have sever, progressive scoliosis unresponsive to bracing, or have severe, progressive scoliosis but cannot tolerate bracing. The estimated enrollment for this trial was fifty patients. It is becing conducted by Arkansas Children’s Hospital Research Institute. The start date for this trial was April 2005 and it is expecte d to be complete by April 2015 (Shilla). â€Å"Recombinant Human Erythropoietin Compared to Autologous Pre-Donation Prior to Scoliosis Surgery in Children† is a completed trial that tested recombinant human erythropoietin (rHuEpo). This procedure was created to decrease the need for blood transfusions during surgery. The primary goal of this trial is to establish whether rHuEpo is as effective as PAD in increasing red bell mass prior to surgery (Recombinant). Patients had to be 12-18 years of age and require scoliosis repair to be eligible. The estimated enrollment for this trial was twenty patients. The trial was conducted by the University of British Columbia. The start date was October 2004 and the trial ended December 2007 (Recombinant). The use of rHuEPO preoperatively and the use of PAD are not cost-effective although both techniques remain clinically effective tools (VEPTR). â€Å"Effects of Lateral Trunk Support in Spinal Alignment in Spinal Cord Injured Persons† is a completed trial that tested lateral trunk support of wheelchair seating. Different types of seating is used to help with patients posture but it was unknown if it helped with the scoliosis curve. The primary goal is to examine the effects of lateral trunk supports in special seating on the spinal alignment of spinal cord injured subjects with scoliosis (Effects of). Patients had to be 18-60 years of age, have C4-T12 SCI, sit on the wheelchair more then four hours a day, have thoracic lumbar scoliosis, and flexible scoliosis. The estimated enrollment for this trial was twenty patients. The trial was conducted by the National Taiwan University Hospital. The trial started September 2002 and ended November 2004 (Effects of). The radiographic findings demonstrate improved scoliotic spinal alignment in the frontal plane and reduced lumbar angles in the sagittal plane in persons with SCI when seated in a special seat and using LTS (Effects of). â€Å"The Use of Intraoperative Intrathecal Morphine Versus Epidural Extended Release Morphine for Postoperative Pain Control in Pediatric Patients Undergoing Posterior Spinal Fusion (IT Morphine)† is a recruiting trial that tests the drug DepoDur. The primary goal of this trial is to learn more about preventing pain in children who are having posterior spinal fusion surgery (Use). Patients must be 8-17 years of age and need a fusion of a minimum of five and maximum of thirteen levels, including at least L1 or lower. The estimated enrollment is eighty patients. The trial will be conducted by The Children’s Hospital in Denver. It started December 2008 and is estimated to end December 2010 (Use). Foundations and Grants The Scoliosis Care Foundation was founded by Gary Deutchman in 2001. The foundation helps with improving education, treatment and diagnosis of scoliosis. Gary Deautchman disliked the watch and wait approach to diagnosing scoliosis. He thought this approach was harming the future well-being of children. The Scoliosis Care Foundation has a program called the Scoliosis Awareness Program which is designed to catch early scoliosis so it does not progress (Scoliosis). The National Scoliosis Foundation is a patient-led nonprofit organization dedicated since 1976 to helping children, parents, adults, and health-care providers to understand the complexities of spinal deformities such as scoliosis (24). The National Scoliosis Foundation helps with all aspects of support. The main focus is promoting the awareness of scoliosis and providing information (National). The Small Exploratory Grant is designed for new investigators who have a preliminary concept they would like to develop into a research project (Research). The maximum grant rewarded for this category is $10,000. The maximum duration of research is one year (Research). The New Investigator Grant is designed for new investigators. Candidates who have received the Small Exploratory grant are eligible as long as they have not received any other previous funding from national granting organizations. The maximum award is $25,000, and the duration of the research can last up to two years (Research). The Standard Investigator Grant is awarded a maximum of $50,000 a year. The duration can last up to two years with the maximum total being $100,000. These grants are for any type of spinal deformity but there is additional money if it is going towards scoliosis (Research). The Continuation or Extension Grant is for on-going projects, which have previously been funded by the Scoliosis Research Society. In order to receive these grants a report of the progress is required (Research). Scoliosis is a fairly common disorder and it effects it’s victims in different ways. Scoliosis can do more then just cause the victim deformities. It can cause pain, breathing problems, and a number of other things. It could even get so bad that it could paralyze it’s victims. Scoliosis is nothing that should be left alone. Though in most cases the cause of scoliosis is unknown, it does not mean that it is not treatable. There are already several ways to treat scoliosis and more research is being done to develop more ways to treat this unexpected life roller coaster known as scoliosis. Works Cited 1. â€Å"Analgesic Effects of Gabapentin After Scoliosis Surgery in Children.† Clinical Trials. The Hospital for Sick Children, 22 May 2008. Web. 24 Oct. 2012. . 2. Board, A.D.A.M. Editorial. â€Å"Scoliosis.† Scoliosis. U.S. National Library of Medicine, 18 Nov. 0000. Web. 24 Oct. 2012. . 3. â€Å"Comparing Two Instrumentation Systems for the Treatment of Adolescent Scoliosis.† Clinical Trials. The Hospital for Sick Children, 4 Jan. 2006. Web. 24 Oct. 2012. . 4. â€Å"Continuous Local Infusion of Anesthetic at the Incisional Site for Scoliosis Surgery.† Clinical Trials. Shriners Hospitals for Children, 25 July 2007. Web. 24 Oct. 2012. . 5. â€Å"Effect of Early Morphine Administration on the Development of Acute Opioid Tolerance During Pediatric Scoliosis Surgery.† Clinical Trials. The Hospital for Sick Children, 18 Aug. 2008. Web. 24 Oct. 2012. . 6. â€Å"Effectiveness of Bracing in Preventing Scoliosis in Children With Spinal Cord Injury.† Clinical Trials. Shriners Hospitals for Children, 16 Nov. 2005. Web. 24 Oct. 2012. . 7. â€Å"Effects of Lateral Trunk Support on Spinal Alignment in Spinal Cord Injured Persons.† Clinical Trials. National Taiwan University Hospital, 9 Sept. 2005. Web. 24 Oct. 2012. . 8. â€Å"The Idiopathic Scoliosis and Its Treatment (Orthopaedic and Surgery): Effect of the Severity, the Orthosis and the Arthrodesis on the Gait (scoliosis).† Clinical Trials. Cliniques Universitaires Saint-Luc- Università © Catholique De Louvain, 10 Feb. 2009. Web. 24 Oct. 2012. . 9. â€Å"Influence of Leg Length Discrepancy on the Spinal Shape and B iomechanics in Functional and Idiopathic Scoliosis Patients.† Clinical Trials. National Taiwan University Hospital, 9 Sept. 05. Web. 24 Oct. 2012. . 10. â€Å"A Multicenter Prospective Study of Quality of Life in Adult Scoliosis (ASLS).† A Multicenter Prospective Study of Quality of Life in Adult Scoliosis. Washington University School of Medicine, 2 Mar. 2009. Web. 24 Oct. 2012. . 11. â€Å"National Scoliosis Foundation.† National Scoliosis Foundation. NSF, n.d. Web. 24 Oct. 2012. . 12. â€Å"Phase IV Comparing Rods of Yield Strengths to Correct Adolescent Idiopathic Scoliosis.† Clinical Trials. Queen’s University, 7 Oct. 2008. Web. 24 Oct. 2012. . 13. â€Å"Recombinant Human Erythropoietin Compared to Autologous Pre-Donation Prior to Scoliosis Surgery in Children.† Clinical Trials. University of British Columbia, 8 May 2006. Web. 24 Oct. 2012. . 14. â€Å"Research Areas.† National Science Foundation. National Science Foundation, n.d. Web. 24 Oct. 2012. . 15. â€Å"The Scoliosis Awareness Project.† Scoliosis Care Foundation. Scoliosis Care Foundation, n.d. Web. 24 Oct. 2012. . 16. â€Å"Shilla Growth Permitting Spinal Instrumentation System for Treatment of Scoliosis in the Immature Spine.† Clinical Trials. Arkansas Children’s Hospital Research Institute, 18 Dec. 2007. Web. 24 Oct. 2012. . 17. â€Å"Surgical Outcomes Using Variable Rod Diameters in the Treatment of Idiopathic Scoliosis.† Clinical Trials. Shriners Hospitals for Children, 31 July 2007. Web. 24 Oct. 2012. . 18. â€Å"The Use of Intraoperative Intrathecal Morphine Versus Epidural Extended Release Morphine for Postoperative Pain Control in Pediatric Patients Undergoing Posterior Spinal Fusion (IT Morphine).† Clinical Trials. Children’s Hospital Colorado, 10 Apr. 2009. Web. 24 Oct. 2012. . 19. â€Å"VEPTR Implantation to Treat Children With Early Onset Scoliosis Without Rib Abnormalities.† Clinical Trials. Shriners Hospitals for Children, 29 May 2008. Web. 24 Oct. 2012. .

Society and Rules

Expository piece Carla Franz While the rules of society are meant to protect us, they exclude some individuals. ‘ As humans grow up into parts of society, they are connected by the rules which guide them in their thoughts and actions. However, as time progresses and societies change, many individuals are excluded due to new rules that surpass them. Stand by me demonstrates the only do laws change over time, but the societies that dictate them change as well.These rules are changed by the people who set examples to the est. of the world; a powerful example is the classic film ‘Stand by me' which demonstrates the will of the four protagonists who are excluded from their society. Gourde, Chris, Teddy and Fern are the main characters that have negative relationships and past with their family; this had a major impact on their segregation from their surrounding society.A key scene from the film is the conversation between Gourde and Chris; they state how they acknowledge the w eirdness in each other but also agreed that ‘everyone is weird'. This is one of the many prime examples how any individuals are excluded due to there weirdness and failure of following others in ‘society. Many individuals have been excluded from society over the years. Especially as young adolescents, we can become immersed into the rules of society.A well known quote is ‘all actions have benefits or consequences'. This saying is demonstrated in many of today's societies. Being individuals, if you do not fit in or follow societies rules you will be teased or looked at funny, people try to change themselves to fit in and live up to societies satisfaction. Author Glenda Millard explores this in A Small Free Kiss in the Dark. Skip one of the main protagonist's in the book who has Just progressed into his early adolescent years showing his innocent view of his world.Skip was an odd one at school, he wrote notes to his teacher making up excuses for not having friends; h e also invented other notes he would take to school to have permission to put his hands in the sky because that is how he finds about the light. One of the many excuses Skip has for not having friends is a simplistic note explaining that ‘he isn't good at math, the others might think he was dumb'. The note Skip wrote is telling us firstly, skip is scared he will be Judged by society because he is not good at math's and portrayed as ‘dumb', secondly he was often excluded at school because he didn't like the thought of having a friend.This is another example of how young individuals are excluded from society due to not being the smartest in his class or not wanting to associate with other kid's at school. Political exclusion is another major form of being excluded in society. Being denied the basic right to participate way in which society excluded the four protagonists, because of their past, showing the audience the brutal ways in which many individuals are excluded.A Sm all Free Kiss in the Dark also powerfully demonstrates how the four protagonists often grapple with their past and come together as excluded individuals of their own society. People come up with new rules to fit the changing society surrounding them, from the things people wear to the things people eat. As time has shown the changing says society operates in, it also bares the individuals that are excluded because of the rules that are ever changing.Not in who runs the country and how it is run has affected the human race since the creation of communities. North Korea, Russia and Syria are Just a few of the many countries in the world who have dictatorship rulers, this form of commands the rules in which their society runs by. Some of the rules set forth by the surrounding societies in Arabic countries have a substantial effect on the population, rules such as having a male accomplice when in public can make the male population feel excluded from there society.As previously mentione d the political exclusion affects the surrounding societies substantially, making some individuals feel excluded and left out. The rules of society are meant to protect and guide us in greater communities. Some of the rules exclude individuals, because of religion, fashion and in political ways. People try to change themselves to fit in society, because if you don't blend in with society you will be looked at differently and simply be excluded.

Java Expressions Introduced

Java Expressions Introduced Expressions are essential building blocks of any Java program, usually created to produce a new value, although sometimes an expression assigns a value to a variable. Expressions are built using values, variables, operators and method calls. Difference Between Java Statements and Expressions In terms of the syntax of the Java language, an expression is akin to a  clause in the English language  which portrays a specific meaning. With the right punctuation, it can sometimes stand on its own, although it can also be a part of a sentence. Some expressions equate to statements by themselves (by adding a semicolon at the end), but more commonly, they  comprise part of a statement. For example,(a * 2) is an expression. b   (a * 2); is a statement.  You could say that the expression is a clause, and the statement is the complete sentence since it forms the complete unit of execution. A statement doesnt have to include multiple expressions, however. You can turn a simple expression into a statement by adding a semi-colon:  (a * 2);   Types of Expressions While an expression frequently produces a result, it doesnt always. There are three types of expressions in Java: Those that produce a value, i.e., the result of (1 1)Those that assign a variable, for example (v 10)Those that have no result but might have a side effect because an expression can include a wide range of elements such as method invocations or increment operators that modify the state (i.e., memory) of a program.   Examples of Expressions Here are some examples of various types of expressions. Expressions that Produce a Value Expressions that produce a value use a wide range of Java arithmetic, comparison or conditional operators. For example, arithmetic operators include  , *, /, , , and %. Some  conditional operators  are ?, ||, and the comparison operators are , and .  See the Java specification for a complete list. These expressions produce a value: 3/2 5% 3 pi (10 * 2)   Note the parentheses in the last expression. This directs Java first to compute the value of the expression within the parentheses (just like the arithmetic you learned in school), then complete the rest of the computation. Expressions that Assign a Variable This program here contains plenty of expressions (shown in bold italics) that each assigns a value. int secondsInDay 0;int daysInWeek 7;int hoursInDay 24;int minutesInHour 60;int secondsInMinute 60; boolean calculateWeek true;secondsInDay secondsInMinute * minutesInHour * hoursInDay; //7System.out.println(The number of seconds in a day is: secondsInDay);if (calculateWeek true){  Ã‚  System.out.println(The number of seconds in a week is: secondsInDay * daysInWeek); } The expressions in the first six lines of the code above, all use the assignment operator to assign the value on the right to the variable on the left. The line denoted with //7 is an expression that can stand on its own as a statement. It also shows that expressions can be built up through the use of more than one operator. The final value of the variable secondsInDay is the culmination of evaluating each expression in turn (i.e., secondsInMinute * minutesInHour 3600, followed by 3600 * hoursInDay 86400). Expressions with No Result While some expressions produce no result, they can have a side effect which occurs when an expression changes the value of any of its operands. For example, certain operators are considered to always produce a side effect, such as the assignment, increment and decrement operators. Consider this: int product a * b; The only variable changed in this expression is the product; a and b are not changed. This is called a side effect.

Cluster Analysis

Cluster Analysis Cluster analysis is a statistical technique used to identify how various units like people, groups, or societies can be grouped together because of characteristics they have in common. Also known as clustering, it is an exploratory data analysis tool that aims to sort different objects into groups in such a way that when they belong to the same group they have a maximal degree of association and when they do not belong to the same group their degree of association is minimal. Unlike some other statistical techniques, the structures that are uncovered through cluster analysis need no explanation or interpretation – it discovers structure in the data without explaining why they exist. What Is Clustering? Clustering exists in almost every aspect of our daily lives. Take, for example, items in a grocery store. Different types of items are always displayed in the same or nearby locations – meat, vegetables, soda, cereal, paper products, etc. Researchers often want to do the same with data and group objects or subjects into clusters that make sense. To take an example from social science, let’s say we are looking at countries and want to group them into clusters based on characteristics such as division of labor, militaries, technology, or educated population. We would find that Britain, Japan, France, Germany, and the United States have similar characteristics and would be clustered together. Uganda,  Nicaragua, and Pakistan would be also be grouped together in a different cluster because they share a different set of characteristics, including low levels of wealth, simpler divisions of labor, relatively unstable and undemocratic political institutions, and low technological development. Cluster analysis is typically used in the exploratory phase of research when the researcher does not have any pre-conceived hypotheses. It is commonly not the only statistical method used, but rather is done in the early stages of a project to help guide the rest of the analysis. For this reason, significance testing is usually neither relevant nor appropriate. There are several different types of cluster analysis. The two most commonly used are K-means clustering and hierarchical clustering. K-means Clustering K-means clustering treats the observations in the data as objects having locations and distances from each other (note that the distances used in clustering often do not represent spatial distances). It partitions the objects into K mutually exclusive clusters so that objects within each cluster are as close to each other as possible and at the same time, as far from objects in other clusters as possible. Each cluster is then characterized by its mean or center point. Hierarchical Clustering Hierarchical clustering is a way to investigate groupings in the data simultaneously over a variety of scales and distances. It does this by creating a cluster tree with various levels. Unlike K-means clustering, the tree is not a single set of clusters. Rather, the tree is a multi-level hierarchy where clusters at one level are joined as clusters at the next higher level. The algorithm that is used starts with each case or variable in a separate cluster and then combines clusters until only one is left. This allows the researcher to decide what level of clustering is most appropriate for his or her research. Performing A Cluster Analysis Most statistics software programs can perform cluster analysis. In SPSS, select analyze from the menu, then classify and cluster analysis. In SAS, the proc cluster function can be used. Updated by Nicki Lisa Cole, Ph.D.

What is Akrasia (incontinence) according to Aristotle in Book 7 of Essay

What is Akrasia (incontinence) according to Aristotle in Book 7 of Nicomachean Ethics - Essay Example According to Aristotle, the feelings of an incontinent person are not usually more powerful than their reason as people have been made to believe (Aristotle 106). Thus, an incontinent person could also be driven by reason as well as by their feelings and emotions. Other philosophers like Socrates believed that incontinence presents a scenario where individuals have let their emotions control their lives and they have found it difficult to control their emotions. â€Å"It would be strange... if knowledge was in a man, something else could master it and drag it about like a slave† (Aristotle 107). This was an anomaly that Aristotle sought to correct. Aristotle believes that it is on the basis of akrasia that people are influenced or propelled to act irrationally and this is not to say that these people are not logical in nature. Aristotle also opined that the incontinent people have not totally lost their sense of reasoning and even in cases that there seems to be no appreciable amount of reasoning in them, these people could still decide to behave logically, but they prefer to use the pleasures of their emotions (Aristotle 108). Aristotle uses these arguments to explain the uncontrolled and unrestrained nature of the incontinent people that it is not due to the fact that they are incapable of keeping their emotions at bay and this is really not the reason that they behave in an irrational manner. Aristotle believed that the fact that incontinent people have knowledge of their actions goes a long way to show that they also make logical calculations and people should not see them as irrational human beings that are only driven by their feelings. Aristotle believed that akrasia does not imply irrationality or ignorance as he was of the opinion that akrasia is not a total neglect of reason and that people should not assume that incontinence results only from pleasurable feelings. Aristotle agrees that the incontinent person is

Case study Essay Example | Topics and Well Written Essays - 500 words - 12

Case study - Essay Example She spent two months in a coma, then her diagnosis was elevated to a vegetative state. Though the doctors spent years trying to help Terri to become aware, it was to no avail. She was physically alive, but her brain was giving up. She had succumbed to being little more than a body only managing to live due to the machines and technology offered by the hospital. It was in 1998 that Terri’s husband, Michael, petitioned to have the feeding tube removed from Terri, which would cause her to die. Terri’s parents, Robert and Mary Schindler, argued against this decision, claiming that Terri was still alive. In 2001, the court determined that Terri would not want to wish to continue these measures that kept her alive and ordered to have her feeding tube removed. Even though it was replaced several days later, after a lengthy court process that went as far as Federal legislation, the tube was permanently removed in 2005. One side of the argument was that regardless of her condition, Terri Schiavo was still alive. This side favored keeping the feeding tube in unless Terri’s condition deteriorated. The other side argued over the morality of keeping her in a state that caused her to be unaware and unresponsive. Each side felt that they would be acting morally, and that the opposing side of the argument were being very immoral in their actions. In regard to whether or not the actions to remove Terri from her feeding tube were moral or immoral, all that needs to be considered is that Terri Schiavo had been unable to make the decision for herself whether or not she wanted to continue to live. Therefore, the court had no right to determine that she would not have wanted to continue the use of the feeding tube. While they may have made a valid point, there was no way of knowing for sure what was truly in the best interest of Terri. As such, as long as something was

Benevolent God and Problem of Evil Essay Example | Topics and Well Written Essays - 1750 words

Benevolent God and Problem of Evil - Essay Example This paper is aimed at answering the question: â€Å"Is the presence of evil in the world compatible with the existence of a benevolent God?† Problem of Evil has been one of the greatest challenges to the existence of a benevolent God. It is argued that if God is benevolent, omniscient, and omnipotent, then why does evil exists in the world. In order to do this Problem of Evil and the possible responses to it are discussed. The responses are analysed to see if they are satisfactory and allow for an existence of a benevolent God and evil. Problem of Evil The fact that evil continues to occur in our world contradicts or challenges the existence of a benevolent God. If God is benevolent, along with being omnipotent and omniscient, then God must be good and kind to everybody. This means there must be no evil in the world which causes enormous suffering and pain to not just humans but all living beings. But this is not true. There is evil everywhere in the world and all beings are subjected to suffering and pain. Therefore, the existence of a benevolent, omnipotent and omniscient God and the presence of evil contradict each other. A benevolent God who is also omnipotent and omniscient must not tolerate such widespread evil and must eradicate it. If God is omnipotent and omniscient but does not eradicate the evil in the world means that God is no benevolent. On the other hand, if God is benevolent but still not eradicates evil means that God is either not omnipotent or omniscient. But there are people who believe that God is benevolent at the same time acknowledging the fact that there is evil in the world. This belief is very inconsistent and many have addressed this issue. Responses to Problem of Evil There are numerous responses from theologians and believers of benevolent God to the question raised about the problem of evil. Many have tried to solve this problem and find a solution that would put the argument of ‘Problem of Evil’. There aren’t any solutions and reasons that are perfectly logical. In fact, many proposed solutions are proven to be fallacious. But at the end it all comes down to faith. Those who do not believe in God go with the argument that questions the existence of God while those who believe in a benevolent God accept that reasoning given by theologians irrespective of logical shortcomings (Mackie, 1955). Following are some of the responses by theologians and theists to ‘Problem of Evil’: Evil is Necessary as a Counterpart to Good This is one of the most popula r responses that are used. For good to be present there needs to be evil. Evil is very essential for us to recognise the good that is around. Good is a counterpart to evil and the absence of one makes the other one irrelevant. The idea here is that if there was no evil then good would not make much sense. It is only with respect to evil that we can decide what is good and what is not. This can be best understood with the example of light and darkness. We can make the distinction between light and darkness only because we are aware of the two. If either one was absent, then there is no

Parmalat Accounting Scandal | Summary

Parmalat Accounting Scandal | Summary The Parmalat Accounting Scandal 1. What were the events leading up to the Parmalat accounting scandal and ultimately the revelation of the accounting fraud and the reasons behind the scandal? Evolving from a small dairy shop into an international concern, Parmalat appeared to be a gigantic and stable dairy producer. At some point in time, it may well have been gigantic and stable, but in December 2003, shocking news was broken to Parma, Italy, and the world at large. Parmalat was no longer a success as it once may have been, and it was bankrupt, and had been bankrupt for several years without this ugly truth being exposed. The truth had apparently been concealed due to a number of people being at least somewhat aware that something was amiss with transactions on the books, but had not spoken out. Through the years that Parmalat was going bankrupt, there were several events that took place before Parmalat’s condition was finally exposed. To begin with, as early as 1990, there were signs that Parmalat was in debt. In accordance with what has been uncovered, Parmalat’s fraudulent activities are said to have ‘taken off’ in 1990. This was when their stock went public, and reflected the need for a big company like Parmalat to perform in the international market so that their performance improved and met investor expectation (Family Arrests in Parmalat Scandal, 2004). The following year [1991] the Tanzis purchased Parma Football Club of which Tanzis son, Stefano, was president, and also was Parmalat board member. With this purchase, the football club rose to fame quickly, but faced large losses that recorded a deficit of over â‚ ¬77m in 2002. According to investigations, Parma Football Club was the first asset to be sold[1]. Another set of purchases that went along with purchasing the Parma Football Club included Tanzi buying up his competitors. Once he had established Parmalat Milk in the global market, his financial ventures proved to be devastating. This included his family’s financial interest in football and tourism, as well as his failed attempt to outdo Belosconi when he purchased a TV network, Odeon TV. At this point, Parmalat’s finances were a mess. Purchasing Odeon TV Network was a disaster as Tanzi had to sell the network off for a around  £30m. From this point on though, it is said that Parmalat still progressed in spite of its major losses. This was largely achieved through altering the books and attaining bank loans and investments against falsified figures. Parmalat had spent â‚ ¬130 million on Odeon TV, but it collapsed within 3 years. In order to prevent bankruptcy at this point, Parmalat had to sell itself to a company that was already listed on the Milan stock exchange. This helped to produce â‚ ¬150 million from external investors, and paved the way for Parmalat to be in public view in 1990. It also enabled them to patch up some of its accounts[2]. It is thought that Parmalat began altering its books in 1993. If Parmalat had not ‘cooked’ its books it would have registered financial losses every year. However, they registered profits, which meant that they would still be viewed as a viable organization and one that was worth investing in. Therefore, they managed to avoid being suspected of any losses and attracted much investment. Parmalat managed to cover losses through a combination of fictitious transactions and aggressive acquisition. This commenced in 1992, when Parmalat started ‘snapping up’ various companies in Argentina, Italy, Brazil, Hungary and the U.S. However, beyond 1995 it is thought that Parmalat was not able to fund its own needs. Yet it managed to prove to investors that it was registering significant profits. Perhaps, Parmalat’s profits registered were so convincing that the Bank of America alone, in 1997, provided $1.7 billion through bonds and private placements for U.S. investors. It also received $30 million or more as payments and commissions[3]. One of the main events that lead up to the Parmalat accounting scandal exposure includes the company changing its external auditor. In accordance with Italian law, an external auditor can be changed once in 9 years. So, in 1999, Parmalat, in accordance with Italian law replaced Grant Thornton with DeLoitte and Touche. Grant Thornton was keen to keep working with Parmalat, which was a high profile company, as it would be good for their reputation still being developed. Therefore, they recommended that Parmalat spin off its travel and other businesses, and permit these to be under them [Grant Thornton]. Such an arrangement would be convenient to both Parmalat itself and Grant Thornton. Through such an arrangement Parmalat could then satisfy its new external auditors [DeLoitte and Touche] with Grant Thornton making illicit payments to Parmalat. This was made possible through the executives at Parmalat creating debts, and Grant Thornton creating false accounts from which Parmalat could be paid. Grant Thornton would then produce these records to DeLoitte and Touche who saw little wrong with them. Numerous reports reinforce that Grant Thornton was aware of the ‘shell games’ that Parmalat was playing. One example of these games includes case of â€Å"cooking the books,† that reports the Cayman Islands subsidiary Bonlat claiming to have sold a large quantity of powdered milk in a span of one year to Cuba. It claimed that this quantity was sufficient to produce 55 gallons of milk for every individual on that island. Another interesting event that lead up to Parmalat’s exposure of the accounting scandal was that Grant Thornton and Deloitte Touche signed off on its increasingly surreal accounts. In return, it is said that they booked millions of dollars (Parmalat Scandal Deepens†¦, 2006). In Parmalats final weeks, Deutsche Bank had taken on helping it work with Standard Poors, hardly ten days before the exposure. Around this time, analysts around the world kept encouraging investors to continue purchasing its stocks and bonds. In 1999, finance director Alberto Ferraris laid out a financing scheme. He managed this through a Delaware company known as Buconero. This was the Italian for black hole, that Citigroup established for Parmalat in 1999[4]. This company loaned out $137 million to a Swiss subsidiary of Parmalat. From here, the money was transferred to Parmalat companies. In return for Buconero’s service to Parmalat, it received a return of around 6%, in addition to $7 million in payments for Citigroup. Just like Parmalat made use of Buconero, it also used other offshore companies to dress up its debt till the time of its exposure[5]. Back in 1995, Parmalat also commenced concealing its debt through shell companies. It had been losing $300 million annually in Latin America, and decided to wipe this debt off the companys financial records. It managed to do so by using 3 shell companies situated in the Caribbean. The huge debt patchwork through the 90s began to raise concern by the end of the decade. Esteban Pedro Villar, expressed concern and filed an early warning report (Gumbel, 2004). This was regarding Parmalats Latin American set-ups. He had so many questions that his concerns were termed as offensive and ridiculous† (Gumbel, 2004). Then suspiciously, Deloittes Parmalat business in Argentina was terminated. In response, Deloitte was silenced, and the accounts were certified. In addition to the above concern that was demonstrated by a Deloitte partner in Latin America, there were others. On March 28th, 2003, Deloittes Maltese office raised questions regarding a $7 billion intercompany transfer they suspected was fictitious. Wanderley Olivetti, the Deloitte auditor in Brazil, raised such concern at the Milan office regarding Parmalats Brazilian accounts that the matter went straight to Deloittes chief executive in New York City at that time, Jim Copeland. However, Olivettis objections were mysteriously ignored and he was soon removed from dealing with the Parmalat account. Deloitte claims it behaved within its rights to remove any employee it wishes to, and this may be done for a number of reasons. It also said that the investigation of Parmalat started in October 2003, after Deloitte Italy had drawn attention to Parmalats financial dealings[6]. Following the suspicions raised by auditors, Epicurum was established in an attempt to show that Parmalat was due considerable amounts of money. However, this attempt to erase debt from the records at Parmalat failed, and the company admitted that it could not retrieve the amount they were due from Epicurum. One of the key events that led to the exposure of Parmalat includes Tanzi and his son’s meeting with private equity firm Blackstone Group in New York. Tanzi and his son Stefano, one of the main executives at many of the family’s concerns, met with the Blackstone Group to discuss the sale of 51 percent of the family’s share in the food empire. It was in the course of conversation regarding preparation for the books to be opened to a transition team from Blackstone, that Tanzi and his son slipped out with the fact that the cash on hand was less than the 3 billion Euros registered in the company’s annual report. In addition to this, they revealed that there were barely any liquid assets. They even further stated that the company was in debt of about 10 billion Euros. In addition to the suspicion that was brought against Parmalat through observations of its faulty accounting records, it is this final attempt to sell of 51 percent of family shares that marks the end of the road for Parmalat’s long trail of fraud. The following facts presented date-wise are interesting to note as they map the path that Parmalat took since its inception till its end on 13th December 2003: 1961 Parmalat was founded by 22-year-old Calisto Tanzi. It was established as a small family food business that pasteurised and sold milk 1963 Parmalat introduces Tetrapak for packaging its ‘long-life’ milk products. 1980s Parmalat starts producing fruit juice, biscuits and ready-made sauce. 1990 Parmalat is listed on the Milan stock exchange. Through the 1990s Parmalat grows after flotation. It then reaches into America, Brazil, few South American countries, and Eastern Europe and Australia. Tanzi aims at expanding a television network to outdo tycoon Prime Minister Silvio Berlusconi. However, his Odeon television foray flops and costs Parmalat  £30m. Parmalat products also get sale in 20 countries. 1999 Parmalat‘s Bonlat subsidiary is established in the Cayman Islands. 2003 11 November Crisis escalates when shares are hit after auditors raise questions regarding accounting of transactions with mutual fund Epicurum [a Cayman-based company linked to Parmalat]. 15 November Alberto Ferraris resigns from the position of Finance director. 8 December Parmalat admits failure to recover â‚ ¬496.5m from Epicurum. This amount was needed to service debt. 15 December Tanzi resigns as chairman and CEO. 16 December Enrico Bondi takes control of the company. 17 December Bank of America denies the credibility of documents that affirm Bonlat account existence. 24 December Parmalat files for irregular administration operations. 27 December Italian authorities hold Tanzi in their custody in Milan [7] 29 December Tanzi admits to siphoning off â‚ ¬500m of company funds; Bondi takes charge as Parmalat administrator; US Securities and Exchange Commission bring charges against Parmalat for fraud. 30 December Tanzi is formally charged with fraud. 31 December Parmalat officials are arrested. These included former CFO Fausto Tonna and Luciano Del Soldato, and two officials from Grant Thorntons Italian branch that audited Bonlat. 2. How was fraud perpetrated and how was the company able to continue with the fraudulent practice for such a long time? Parmalat started out as many other businesses have. It was first a small dairy shop that slowly progressed and expanded its range of products, and finally turned into a large dairy producer that sold its products in several countries. From the early 1990s and onwards, Parmalat appeared to make significant progress, registering profits annually that was encouraging enough for investors to go on investing in the company. However, the truth of the matter was that these very investors were all being deceived due to Parmalat’s fraudulent practices largely perpetrated by Tanzi, top managers, the Parmalats external lawyer, Gian Paolo Zini, and two external auditors, Maurizio Bianchi and Lorenzo Penca. However, Zini, Bianchi and Penca claim that they are innocent[8]. Falsifying Credibility and Obtaining Loans and Investments: Tanzi and all those who were allegedly involved in what is known to be one of the biggest scams, managed to borrow money from banks and even justified these loans for Parmalat through inflating revenues and fictitious sales in records between 1990 and 2003. They would also ‘cook’ its books in order to make debt vanish. They managed to do this through transferring debt to offshore ‘shell’ companies. In addition to covering up debt in this manner, there were other tactics that Parmalat resorted to (Parmalat Dream Goes Sour, 2004). One of the other methods Parmalat used in order to cover their debt when it got too big to cover with the offshore shell companies included their invention of a bogus milk producer, supposedly situated in Singapore. Parmalat claimed that the company had supplied 300, 000 tons of milk powder to Cuba. This process included Bonlat, a Caymen Island subsidiary of Parmalat. Bonlat had a fictitious account in the Bank of America. This whole setup is so surprising that it has left many baffled as to how could such a fraudulent concept have been so successful and convincing when there was no concrete evidence in it[9]. Looking at the above example of the manner in which Parmalat faked transactions, it can be observed that the whole concept is such that it would have an ordinary person believe that it was authentic. Who would have suspected that any of it was fictitious, particularly because Parmalat had been a company in operation for several years? Ordinarily, one would suspect a company if it had a single concern that was being publicized. However, since Parmalat was projecting trade being conducted that included different physical points, there was little suspicion raised. There was the exporter in Singapore, the importer in Cuba, and Bonlat involved too in the Caymen Islands. The scheme thought up was very believable also because of the fact that Bonlat supposedly had an account in the Bank of America. Different Roles Played to Conceal Debt: Considering the debt that was actually showing up in the books, Parmalat had to have people who could cover it up well enough. This called for people on the inside as well as the outside to co-operate. External auditors, internal auditors as well as the top-notch individuals at Parmalat had to play their roles. One the inside, the books were maintained in the hands of trusted people. External auditors were told to keep this quiet. In this case, it was chiefly Grant Thornton that aided Parmalat in carrying out its fraudulent practice for so long. Grant Thornton’s Role: Grant Thornton played a major role in helping Parmalat continue its long-term fraudulent practice. It did so because it had a great deal to gain from Parmalat, and so did Parmalat have a lot to gain from Grant Thornton working with them. Grant Thornton was and up and coming auditing firm that needed to be have sound clients in order to help its reputation in the market. Parmalat paid Grant Thornton considerable amounts to conceal debts. Quite obviously, this seemed to work for several years, and did so till 1999, when Parmalat were compelled to replace Grant Thornton with DeLoitte and Touche. This was necessary because by Italian law, an external auditor should be changed every nine years. Parmalat abided by the law, but was also proposed a way of continuing its fraudulent practice. With DeLoitte and Touche taking charge as external auditors meant that debts would no longer be concealed, and Parmalat could be exposed. This could have happened in 1999. However, since Parmalat maintained Grant Thornton for its spin offs [its travel and other businesses], they were able to continue tricking everyone far and wide. This scheme was simple as well, and included another series of false records in order to show that Parmalat was still making profits annually. This was possible through illicit payments that these spin offs could make to Parmalat. Executives at Parmalat would create debts while Grant Thornton would create false accounts from which they could make payments to Parmalat. They would produce these records to DeLoitte and Touche, and they would be approved[10]. More Actions that helped to Conceal Parmalat’s Debt: Basically, it could be asserted that it was the executives on the inside of Parmalat and the external auditors that were hand in glove; together they managed to conceal debt. However, in addition to this practice that lasted for many years, the innovative idea of offshore concerns enhanced credibility. In addition to this, the fact that Parmalat products were popular in several countries meant that fewer questions would be asked. Also, for a whole decade none of the auditors in any location raised any concerns. It is thought that the amount concealed by 1995 amounted to $300 million annually in just Latin America. By this time, debt was already enormous and it is obvious that a great deal was being done to conceal it well enough. However, since Parmalat’s increasing debt went unnoticed for a few more years, it is obvious that more action needed to be taken in order to make sure that it stayed covered. This meant that Parmalat had to transfer debt off its financial statements. In order to do this, it had to make use of ‘shell’ companies in the Caribbean. These companies had to show sales, and Parmalat would send them fictitious invoices in order to legitimize the sales. Parmalat would then make out notes to banks in order to show them that they were owed so much finance. Against these notes, Parmalat would be granted loans, as it appeared that the Parmalat was making profits. In order to make their debts disappear, Parmalat transferred its debts to its offshore subsidiaries that were based in tax havens (Parmalat Dream Goes Sour, 2004). The Beginning of the End: Parmalat had been making use of offshore shell companies until 1999. Parmalat shifted operations of its three offshore shell companies to Bonlat, in the Cayman Islands in 1999. This is thought to be the beginning of the end for Parmalat. At this point, debt was so high that it was becoming difficult to conceal it. Fictitious assets at Bonlat amounted to around $8 billion, which forced Parmalat to create a Cayman Islands-based investment fund, Epicurum, which would take over part of the fictitious credit. It was Epicurum that caught auditors’ attention as well as Italys stock market regulator [November 2003]. It was just a matter of a month before everything was exposed and the company officially was declared bankrupt[11]. Finally, it may be asserted that it was the auditors through which Parmalat managed to deceive everyone for so long with the help of top-level management at Parmalat. If Parmalat had not been able to get Grant Thornton to work in their favor along with their internal auditors and top-level management, the entire scam would not have been possible. This dates back to the beginning of the fraud when Parmalat first began to conceal its debt. If it did not have an external auditor on its side to conceal the large debt it incurred because family business and unnecessary purchases, Parmalat’s debt would have been in public view in the early 1990s. However, this was not to be due to a ring of people working to conceal debt. Though there were several people involved in making debt disappear off the records, it can be observed that it was the auditors that made each of Parmalat’s fraudulent schemes possible. This is true to say whether one looks at the debt covered in the earlies t days of fraud or towards the end. The fictitious transactions with shell companies too were made possible due to the auditors who ‘cooked’ the books. However, it can also be asserted that the auditors were not solely to blame in making sure this fraud lasted for so long, as there had to be others in on these schemes too. This included key people of Parmalat such as the executives, its CEO, its internal auditors as well as external auditors and individuals at key financial institutions. In order for a fraudulent scheme to last as long as it did in the case of Parmalat, there had to be a whole ring of people involved, which also explains why it took such a long time and deep investigation to uncover all those were responsible for the scandal. 3. The role and the responsibility of auditors in preventing financial scandals and ensuring and upholding the principles of good corporate governance. In organizations such as Parmalat and other large organizations where there are several shareholders and many people dependent on the progress of these corporations, executives and top-level managers have a responsibility towards them. Generally, it can be asserted that corporate governance refers to ways in which rights and responsibilities are shared between various corporate participants, the management and the stakeholders[12]. Governing corporations such as Parmalat consists of fixed processes, customs, policies, laws and institutions that impact the way it is directed and administered. These are processes that should have been conducted responsibly in order to make sure that Parmalat made progress. If Parmalat was facing debt, executives and all those concerned should have been honest and made sure that these debts were made known (Gumbel, 2004). This would have saved the organization in its earliest days of trouble. Therefore, it can be asserted that being honest and responsib le in corporate governance is important. It is important to assert that corporate governance also encompasses the relationships among the many participants involved in the process (the stakeholders) as well as the goals for which the corporation is managed or governed. The principal participants are the shareholders, management and the board of directors. In addition to these main players there are other stakeholders: employees, suppliers, customers, banks and other lenders, regulators, the environment and the even community[13]. This is because all these people and institutions are affected in one way of another by the actions and repercussions of a corporation and the decisions it makes. In view of the many people that corporate governance impacts as in the case of Parmalat, accountability, fiduciary duty and mechanisms of auditing and control are of immense importance. Responsibility of Auditors: Auditors, whether they are external or internal auditors, have responsibility towards all those involved with a corporation. Particularly, it may be asserted that there are many individuals who are not directly involved with the operations of a corporation, but they may be dependent on its operations significantly. These are the kinds of people that really need to be protected, and auditors have a great responsibility towards them (Gunz and McCutcheon, 1996, 7-15). To begin with, a very basic and generally stated duty of auditors is to make sure that a corporation’s operate efficiently, their records are maintained properly, and its taxes are handed in on time. Auditors generally offer these services to their clients, which include government, public and management accounting. In offering these services, their role includes preparing reports, analyzing, and verifying financial statements and documents for the purpose of providing information to their clients. By performing these tasks honestly and not concealing any information auditors fulfill their duties (Gunz and McCutcheon, 1996, 7-15). This is precisely what is required of them when they deal with huge corporations like Parmalat. The role of auditors would include exposing whether the corporation is actually making huge annual profits or whether they are concealing their debts[14]. In addition to the roles that auditors play in offering their services to corporations, other services they provide include financial and investment planning, budget analysis, information technology consultation, and limited legal services. However, these are services can only be carried out if they perform their fundamental duties responsibly. This is because the figurers that they provide after performing their fundamental tasks impact these additional processes. For example, if debts of a corporation are not presented accurately and annual profits are fictitious, how can an authentic and realistic budget be prepared? Therefore, it can be asserted that auditors cannot work and produce any realistic figures if they distort debts and profits made annually. In recent times, this is what has been occurring. Corporations hire auditors to check their statements. Somehow, these auditors have gotten involved in illegal behavior and have hidden debts and elevated profits. Based on these fig ures they helped in painting pretty pictures for the corporation’s reputation in the market. This is how Parmalat managed to remain in the global market for a long time without being suspected of having immense debt. Having asserted the above, it is also important to consider the fact that in the US there are limitations imposed on auditors that investigate a corporation’s financial statements. Due to the fact that there have been corporate scandals that have involved auditors being involved, it is now illegal for an accounting firm that audits a corporation’s financial statements, to advise areas such as investment banking, legal matters, etc. of that firm. One exception to this prohibition is that auditors may provide advice on tax issues that would benefit the company (Young, 1997). Forensic Auditing: Having asserted the necessity of making accurate reports of financial figures regarding a corporation’s annual budgets or debts, it must be asserted that one major and specialized accounting practice is forensic accounting. Several public accountants specialize in this, as it is of growing importance in today’s world where corporate scandals appear to occur frequently. Forensic accounting includes investigation and interpretation of white-collar crimes. This type of crime includes bankruptcies, securities fraud and embezzlement, and contract disputes. In addition to this, criminal financial transactions, such as money laundering, are also included in white-color crime. It can be asserted that auditors who specialize in forensic accountancy play an important role in preventing corporate scandals such as the one that took place with Parmalat. However, it should be remembered that auditors who do not specialize in forensic accountancy are no novices. This means that if there are any unusual entries and irregularities in records, any auditor should be to detect them, and this is why all auditors are said to have responsibility to report any irregularities[15]. Though auditors generally are able to detect any irregularities, those that specialize in forensic accounting make use of accounting and finance knowledge, law and investigative techniques. They use this combination in order to detect illegal activity in a corporation, and it is obviously a greater advantage to them as they are more specialized. It is known that there are several forensic accountants that work in tandem with personnel from law enforcement departments during investigations. However, this occurs normally after a corporate scandal has been detected. Considering this, it might be a good idea for forensic accountants to work in this manner as part of regular and standard procedure in order to safeguard everyone involved with a corporation. If such a practice were adopted as standard procedure, it would become more difficult for financial scandals to take place. This is considerate of acknowledging that corporations usually appoint their own auditors. Auditing firms might be required to adhere to practices that would make regular procedures more thorough and transparent as a result[16]. Aside from considerations for current practices of audit firms and ones that could be included in order to prevent financial scandals, the general concept of internal and external auditors reviewing and analyzing financial statements of firms aims at doing the same thing. Fundamental Responsibilities of Auditors: It is the primary responsibility of internal auditors to make sure records are accurately maintained. These records are also checked for any form of irregularity, which may include things like mismanagement or even fraud. Internal auditors are not only supposed to maintain records of financial figures, but their roles also encompass examining the firm’s operations with regard to finance and information systems, management, and internal controls. Examining these operations are important as they help to make sure that financial records are accurately maintained. In addition to this, these steps also examine the adequacy of controls to protect the firm against financial scandals (Gunz and McCutcheon, 1996, 7-15). Further, it can be asserted that internal auditors have the responsibility of evaluating important areas of the corporation such as effectiveness, compliance with all standards and corporate policies and procedures, efficiency, laws, and government regulations. Since there are so many types of operations to take care of in a corporation, there are areas of specialization for internal auditors as well. Some of these may include environmental, engineering, electronic data-processing, legal, insurance premium, banking, and healthcare auditors. The reason for specialization in these areas is because there are technical procedures that need to be understood in order to evaluate things like efficiency and effectiveness. Having deeper understanding of individual industries helps internal auditors to evaluate a corporation’s operations more specifically (Bavly, 1999, 25-30). Among the important steps that internal auditors may take towards better controls within a corporation, recommendation of better controls is high on the list of priorities for better auditing processes. An example of recommendations that internal auditors may make in a firm, internal auditors may help managers through co