Mac9.11 Essay Example | Topics and Well Written Essays - 1000 words

Mac9.11 - Essay Example DCM=1/RR=1/.10=10 DMS Therefore total reserves are equal to total money supply. So money supply = 10*12 million=120 million. Alternatively, The formula of geometric progression with a common ratio R which is equal to .90: $12,000,000 + $10,800,000 + $9,720,000 + †¦ $12,000,000 x (1 + 0.90 + 0.81 + 0.6561 + †¦) $12,000,000 x (1 + 0.90 + 0.902 + 0.903 + †¦) $12,000,000 x 1/1 – 0.90 = $12,000,000/0.10 = $120,000,000 The chain of deposit creation ends only when there are no more excess reserves to be loaned out, i.e. when the entire $12,000,000 is tied up in required reserves. Therefore, with a reserve ratio of 10%, excess reserves disappear only when checking deposits expand by $120,000,000. At RR=25% DCM=1/.25= 4 DMS= 12million*4= 48 million. At RR=100%. The DMS will be 12 million. Answer 3 The value of M1 is checkable deposits + currency= 743+633= $1376 billion. The value of M2 is M1+ Small time deposits+ Money-market mutual funds held by businesses+ Money-market mutual funds held by individuals+ Savings deposits, including money-market deposit accounts. The value of M2 is 1376+3649+1014+744+1190= $7973 billion. Answer 4 The diagram below shows the structure of the Federal Reserve System. The board of governors are appointed by the President. The function of the component is to oversee the system operations, takes decisions of regulations and sets the target level of requirements. The key monetary policy making body within the system is Federal Open Market Committee. The committee is responsible to seek decisions to stimulate monetary growth with price stability as well as influences the flow of money and credit. The board is composed of seven members of the board of governors and five presidents of Reserve Banks. Among the five presidents, one of them is the president of the Federal Reserve Bank of New York. The other members hold the voting position for one year terms on rotational basis. The Federal Reserve Banks are independently incorp orated with nine boards of directors. The function of the Federal Reserve Banks is to set the rate of interest although subjected to approval by Board of Directors. They monitor the economy and provide financial services to the U.S. government and depository institutions. The member banks hold stock in their local Federal Reserve Bank. The advisory committees carry out various responsibilities within the system. Lesson 11 Answer 1 The change is the reserve ratio is one such tool and is probably the most powerful. The term reserve deposits are used to define the percentage of reserves the banks are required to keep against deposits. A decrease in the reserve ratio will provide the banks to lend more and the money supply in the economy will increase. The effect is just the opposite in reserve ratio is increased. The discount rate is another tool. It is defined as the rate of interest that central bank charges the commercial banks when need to borrow additional reserves. The interest r ate is monitored by the Fed and does not depend on the market rate. Much of the rate is dependent on the signal Fed sends to the financial markets. The interest rates in the short term tend to depend on the movement of the market rate. The open market operations consist of buying as well as selling of securities of the government. The money supply within the economy increases when Fed buys back the securities from the banks and dealers. Answer 2 The increase

Reading Assignment Example | Topics and Well Written Essays - 500 words - 7

Reading - Assignment Example The Philadelphia women bath painting depicts Renoir’s innovative power. The bathers in Philadelphia are aesthetically incongruous because all of the women are doing different things. Two women are resting under a tree near a riverbank while another girl is threatening to splash water on them (White 110). Additionally, the other women are seen wading in the river away from the rest of the women. Renoir recalls the Moulin de la Galette  of 1876, the  Luncheon of the Boating Party  of 1881, and the  Reclining Bathers  of 1918 (White 111). The works of art were hilarious and novel that the 1887 work of art, the Philadelphia Museum Bathers. The painting borrowed Boucher’s techniques of art in order to make the painting interesting. The split among the impressionist group led to the development of the Philadelphia Museum Bathers paint. According to White, the impressionists’ split made Renoir to develop a new form of painting, which could be appealing to the public (114). In this regard, he took three years to develop the paint. Renoir’s relationship with Aline and the birth of their son affected the Bathers painting in the sense that the painting took a longer time to paint than was anticipated. The proof of this is the fact that the Philadelphia Museum Bathers painting took three years to complete while the rest of the artiste’s painting took one year (White 114). Renoir sought to get progressively through his unique paintings and originality in painting work. Additionally, his irregularity with regard to the techniques applied also added to his novelty in the artwork. White posits that Renoir’s relationship with great artists like Boucher led to his development, especially in the impressionism development (115). Boucher prompted Renoir’s divergence from naturalism to new classicism. The legend positively inspired Renoir to explore classicism in a new perspective (White 118). Additionally, Boucher also gave Renoir insight pertaining to

Jounal Essay Example | Topics and Well Written Essays - 1500 words

Jounal - Essay Example In a personal reflection of the chapter, it can be said that it was out of the self believe that the English had in their prowess that they succeeded in their quest to take land. Self-trust is therefore an important tool for possessing one’s dreams. Chapter 4 In this chapter, the writer gives a chronology of events that took place specifically from 1802 to 1832. Most of these events were on the relationship that the English had with the Indians. As at this time however, the English gave some level of respect to the Indians, allowing for the use of treaty in some of the cases of discourse over who should owe which piece of land. This was generally because federal laws, rather than state laws were operational in Indian territories (Wagner, 2006). From a person reflection, it is clear that the more organized a group of people are, the better it is that they will be approached with respect and dignity. This is because unlike in the second chapter when the English acted by force be cause of the absence of any laws among the Indians, the use of territorial laws helped in gaining respect from the English. Chapter 9 A lot had turned for the Indians in terms of their relationship with the English in the ninth chapter. This is because writing under the chapter heading of â€Å"The "Indian Question": From Reservation to Reorganization†, the writer gives a historical analysis of how the Indians had started gaining much self power to restructure their lands. Indeed, the implication of this change in trends was because the Indians had had a better identity of their personality. Clearly, the English had initially overpowered the Indians because they came as a united force. This time round, the Indians had learnt from the power of organization and unity and used it to their own defense (Wagner, 2006). Pages 361 – 371 Before the World War II, the Native American had had a perception that his core rights and freedoms were not being protected by the White Amer ican. This is because acts of human rights abuse and suppression of basic freedoms had gone on (Engelstad, 2005). Takaki (2008) therefore writes on the topic â€Å"Native Americans: "Why Fight the White Man's War?"† to depict the kind of dilemma that was going on within the Native Americans as to the sense in joining force for the American army. Clearly these pages of the book explain the need for equal rights and justice to prevail because no one knows the time that the services and inputs of people we disregard will become useful for our wellbeing. Kaleidoscope: Stories of the American Experience 21-31 From the 21st to the 31st pages, the writers present the story of the voyage that Giovanni da Verrazzano took in 1524. As a European, we read of Giovanni da Verrazzano taking an expedition to North America with a mission of exploring greater parts of the Atlantic coast and what is today known as Carolinas and Newfoundland (Engelstad, 2005). As the American history is being to ld therefore, homage will be paid to Giovanni da Verrazzano for being a torch that directed other people unto a land that has today come to be known as the America everyone is proud of. 75-90 From pages 75 to 90, the reader is told of â€Å"A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson† where there is a visitation of Mary Rowlandson’s work. The author selects this story by Mary Rowlandson

Analysisng the Print Media Coverage of Birtish Football Players Essay Example for Free

Analysisng the Print Media Coverage of Birtish Football Players Essay Analysing the print media coverage of professional football players: British magazines and newspaper coverage of female players and officials in the women’s super league and females in football. Introduction The following research analyses coverage of women’s football and women involved in football in both nationally and locally distributed magazines and newspapers. The focus of the research looks at how the journalists refer and describe the women’s performance through interviews, writer’s columns and match reports, it is a long term study looking at data from October 1995 until the present day. With the recent introduction of a women’s super league and the existing premier league, most of the data revolves around these leagues, although there are also interviews with officials involved in overseeing the men’s game. The investigation found an extremely unequal balance in coverage between men and women’s sport, particularly football. When it was featured in a more general audience magazine such as Four Four Two or You magazine, there was often reference to the women’s appearance, partners and family life, as well as the man’s game. Alternatively in match reports featured in team specific publications such as programmes and fanzines there was much fewer references to the male game and a greater focus on skill and performance. Methodology Data collection The magazines and newspaper articles collected came from widely circulated publications including the Liverpool football club magazine, Four Four Two magazine and You magazine a supplement publication from the Mail on Sunday. The audience for these magazines are generic and not aimed particularly at one gender, although that is not to say both genders are equally likely to read it. The sport specific magazines are mainly focused on men’s football and representatively more men take an interest in football and are likely to buy the magazine. However it does feature articles about women’s sport. With the recent introduction of the women’s super league the focus of much of the in the more contemporary articles has been on this, however there are articles from 1995 until the present day. Sampling The data was chosen from a selection of publications that had been collected from 1995 until 2011, the articles that featured women’s football were found and the ones that had sufficient information about the team and the games they were involved in rather than just mentioned or the fixtures were used. The articles predominantly contained Liverpool ladies, although England, Everton and Chelsea teams were looked at along with an interview with a female official. The limitations of the sample are that most of the coverage comes from Liverpool’s match day programme and given the late start of the women’s season there has only been recent coverage of the current season. Also there are only relatively few articles in the publications and the collection was not exhaustive so some articles may have been missing from the archive, particularly away games and several months issues of Four Four Two. Data analysis After the data was collected it was read over and a content analysis was carried out, looking at lexis choices, tone and attitude of the writer towards the female athletes and officials. Points of interest and themes were highlighted in the articles, particularly the address of the female athletes, reference to the men’s game, and any sexual references. In articles containing interviews the questions put to the footballers were looked at for interviewer bias looking at any agenda the writer may have for presenting the woman’s game. The articles are in the appendices. Analysis Looking at the names of the teams involved in women’s premier league and super league is perhaps the most obvious form of subjugation within football. Names such as ‘Millwall Lionesses’, ‘Doncaster Rover Belles’ (LFC programme 11th April) and ‘Leeds City Vixens’ are part of the women’s football league even the national team are known as the ‘three Lionesses’ (You magazine 11th March) or the Australian national team ‘the Matildas’ (Four Four Two Oct 07). Other teams who just have the names of male football team names such as Everton are known ‘Everton ladies’, the name of the teams, although some may just be nicknames rather than official league names, put women in a lower position than men. Given that the game of football is not naturally gendered, it is not a male game, the idea that there is a need to differentiate they are female teams is quite surprising. In articles such as the Echo article from the 21st April, there is only an initial reference to gender in the headline ‘Dowie rescues a point for dominant ladies’ to prevent any confusion with the male team but throughout the rest of the interview, it is unbiased and simply refers to the players as members of the team, with references such as ‘the Toffees’ or simply just ‘Everton’. In other magazines such as LFC weekly from the 12th April when talking about the start of the new season in women’s football, the writer refers to the teams gender 60 times, 24 references to ‘ladies’ and ‘women’ 33 times. If the gender had been stated at the beginning of the article then there would be little reason to continue referencing the gender repeatedly throughout. The Everton programme from 11th December 2004 (LFC VS EFC) the women’s team is referred to as ‘the Girls in Blue’, the word girls is usually used to describe a young female which conjures up ideas of inexperience and immaturity. However in this instance it does not appear that is the writers intention to imply the women are any less than the best, after all Everton are one of the consistently best performing women’s team and it is in fact the only reference in the article about gender. It is more likely in this case, just a play on words adapting the slang reference to police as the boys in blue, McLoughlin (2000) looked at how magazines the writers expectations of women come through the text about what is accepted behaviour for women to do, football is still fairly off limits to women. Ultimately this will have some power over the reader who may feel pressure to conform to norms in the media. Throughout almost all of the articles the female players are referred to as ladies, although the competitions are the women’s super league and women’s premier league when the specific teams are mentioned they are called the ‘ladies’ for example ‘Liverpool ladies’ (LFC programme 10th Jan 98). This is an example of asymmetry not purely because of the use of diminutive ladies but also the need to differentiate from the male game. It would seem that it is normalising football as a male game as Liverpool men or any other team would not be referred to as Liverpool gentlemen, Janet Holmes also looked at the loaded meanings of the word ladies in her 2000 study. Gentlemen is the antonym of ladies which conjures up the images of gallantry and traditional ideas of gender, male ootball players would never be referred to as this as these are not the images that are desired for playing football, there will be evidence of respect and sportsmanship but it is a competition and a contact sport that has some level of controlled aggression and fierce competitiveness. Yet the women are referred to as ladies, this conjures up images of a reserved, gentle fairer sex, however they are just as capable of playing a hard tactile game. Therefore the programme from October 1995 ‘ladies fight back’, title is almost an oxymoron as ladies and fighting are not compatible images. While a feminist may take offence at the reference to women’s football as ladies, given the context it would seem that writers are not trying to demean women by using it and it would appear the women they are referring to are happy to be known as that, or surely by now the strong women in the game would have done something to have this changed. Later in the same programme the divide is further noted when the journalist writes ‘first-ever women’s derby match to be played at our famous stadium’, it is a common feature that youth teams play big games at Anfield even testimonials with male celebrities, yet it is made to be an honour at the thought of a women’s game occurring there, what is made worse is the description of the ground ‘our famous stadium’, this gives the impression it is solely for the men’s team, the fan’s, the writer, almost everyone except the women’s team, who should feel privileged to play at the ground. Messner and Duncan (1993) believe that sport media are wary of changing the coverage of women’s sport as it would challenge the male hegemony, this is also supported by Hardin, Lynn and Walsdorf (2005) and Curry, Arriagada and Cornwell (2002). With the recognition of women’s football by FIFA only happening in 1991 according to the October 2007 Four Four Two interview with the England team, the female game is still very much emerging. However women have been playing football and taking part in sport for centuries. By highlighting this is only ‘the second world cup England have qualified for’. He is raising the issue that the sport was only recently recognised yet taking away from the women’s achievements by bringing up the point that they hadn’t qualified many times before. As it is stated further in the magazine they have to balance ‘having full time jobs and preparing for the biggest tournament of your lives’, it is hardly surprising that they do not qualify as often as the men do as most of the players must remain amateur and the two games annot realistically be compared. The emergence of sports such as football has derived from local games that took part in villages as looked at in work by Reiley (2005) and Gerhadt (1993); mob games where two neighbouring villages would compete to get an object over the boundary into their village in order to win the game. These were very violent and thought of as no place for ladies to be, as the governing bodies developed from the public school systems like Rugby and Eton where the boys would take the village games and refine them, it was still very much a boys world as at that time girls schools would not have encouraged these type of games. It was once thought that if women took part in sport it would impact on their child baring abilities. Eventually women were introduced to non contact sports such as tennis but it took many more years before they began to play more aggressive sports. Many of the male teams that are in existence today such as Everton and Arsenal were developed from churches and factories for social reasons around the time of the industrial revolution, there is evidence of women’s teams developing slightly later during the times of war as the men went to fight and women were left behind to run industries, at the same time they started up their own teams, however it is only within the last 20 years that FIFA recognised the women in the sport. With the introduction of many modern women’s football leagues and competitions and the use of female officials in the male game, it would appear that women’s teams are receiving a much greater coverage in the media. In mainstream football magazines such as Four Four Two and LFC magazine women’s football has featured over the last 16 years, however it appears only now that it has become somewhat of a regular feature. While the men’s team, the reserve and youth teams have always had a weekly place in the Liverpool programme, with its own section women’s sport seemed confined to the occasional feature in the ‘community’ section. Stories from 1995 until more recently have covered the occasional trivial story such as the women’s team working with a school tournament shown in the October 1995 ‘girls shoot it out’ extract. Little emphasis was put on the team’s performance, rather the feeling that by covering this story Liverpool are showing what a caring club they are. Other features within the community section have been the clubs charity work internationally and with children with disabilities, by clumping the women’s team in with these stories it suggests that they are not on the same level as the men’s game and it is almost a privilege to be featured along with the ‘main team’, that the coverage of the women’s game is almost charitable. While some may argue that the programme is reporting on the events of the men’s first team and this may be why the women do not feature frequently, then surely the features of the reserves and youth team games should be only covered occasionally. Slowly this does appear to be changing, although the women’s leagues only start the season after the male counterparts, in the hope that the male game does not over shadow the women’s game, women’s football has featured in the recent Liverpool programme every home game recently and it has also moved from being covered in the community section to the ‘news’ (see Liverpool vs. Manchester city April 2011). However when it does feature in the publications however it is rarely a full page, often less than a quarter of a page as in the Liverpool programme (October 2008 LFC vs. Portsmouth) within a 82 page magazine, although the LFC weekly featured a 4 page article in a 50 page magazine. It would appear female footballers are finally gaining more acceptance in the media. Sexualisation of females within men’s magazines such as nuts and zoo is a common feature, the main reader of football specific magazines are men, so it may be expected that women are also portrayed as sexual objects in them. However this does not appear to be the case for much of the features found in the media, although there are still some examples of it. The interview with the England team in Four Four Two from 2007 talks to the women about their chances in the world cup, the interview asks questions such as ‘the Australian women’s team ‘the matildas’ posed nude for a calendar. Would you ever consider doing likewise? , another example of this is the interview in you magazine when the writer refers to the team as ‘the group of leggy and enviably toned young women’, women may be viewed as sexual objects in some of the male dominated readership magazines as a way of gender commodifcation an idea supported by work by Whannel (2000), a way of conforming to male ideals that in buying the magazine about football and sexualised women they are becoming more manly, that it ok to view women as objects men are the dominant gender, magazines and the media have some part to pl ay in the socialisation of today’s youth according to Wilemsen (1998), he even believes magazines widen the gap and differences between the genders. It is good then that the female athletes and officials are being covered about their roles in the mass media, but there is still some way to go to completely remove the gender stereotypes and bias. Although saying that, there are many interviews featured in magazines with male sports stars that objectify images of them and pass judgement on their physique, for some this may seem a positive move that women have the same powers over men but it may be better to feature women in the female magazines that other women can look up to and aspire to be like. It would also appear that coverage in a magazine that is aimed more at women but a more generic audience, You a supplement with The Mail, recently did a feature of the England team also discussing their chances at the world cup. Throughout the interview with the individual players they were given a small character description such as ‘the captain’ or ‘the veteran’ which are acceptable as they describe their role and dedication to the sport, however others were described as the ‘young mum’ or ‘the Beyonce fan’, while this style of reporting may be to normalise the girls and create a bond between the player and the reader who may have similar attributes, it also implies that they are doing something out of the ordinary and taking away from the girls sporting achievements by feminising and trivialising them.

Creutzfeldt Jakob Disease: Causes, Symptoms and Treatment

Creutzfeldt Jakob Disease: Causes, Symptoms and Treatment One of the diseases that has severely impacted the lives of people these days is Creutzfeldt-Jakob disease (CJD) which is a condition that is fatal and rare which has impact on the brain of human being. CJD causes damage to the brain that gets worsened with the passage of time. The patients diagnosed with the disease die within one year as people become immobile (Solassol et al., 2006). CJD is usually caused by an abnormal protein known as prion. Before prion is understood, proteins function for body must be clarified. For every human being, proteins are important for life and are present in body of all living things. Every part of humans body has good composition of protein such as muscles, hair, fingernails, bones, skin, blood, body organs and eyes. After water, protein is the second most important constituent of body (Belay et al., 2003). According to LiveScience Staff (2012), protein is mainly used for building, maintenance and repairing of body tissues; it is present in various forms which perform many jobs in human body and the structure of each protein determine its function. The building blocks of proteins are long strings of amino acids which get folded and curled into complex three dimensional shapes which allow proteins to perform their job. Dr. Stanley B. Prusiner from University of California i.e. San Francisco purified an agent which was infectious made of unique kind of protein and referred to it as prion in 1982; Nobel Prize in Physiology or Medicine was awarded to him in 1997 for discovery of Creutzfeldt-Jakob Disease (CJD) that was mainly caused by prions. Prions get accumulated in brain at much higher levels that cause permanent damage to the nerve cells which cause various neurological symptoms. These infectious particles are different in behavior from conventional bacteria and viruses which cannot be destroyed by exposing to heat and radiation. Even antiviral and antibacterial medicines have no effects on prions; hence, presently, there is lack of valuable treatment for CJD (Belay et al., 2003). Understanding Creutzfeldt-Jakob Disease (CJD) Basically, CJD is a very rare form of deadly form of dementia which can spread fastly in the body from brain. Prions are mostly found in brain and are harmless; when they are not given proper shapes, they may have effects that can be devastating which can even attack brain, kill its cells and create holes or gaps in tissue of brain (Ironside, 2009). Prion diseases have been found in both animals and humans; such diseases were in news of mid 1980s along with Bovine Spongiform Encephalopathy (BSE) epidemic which was referred to as Mad Cow disease, it is a cattle disease. In humans, it is known as CJD. The disease is found in about one to two people among million people worldwide. Types of CJD There are basically two types of CJD i.e. Classic CJD and Variant CJD (vCJD). The three types of classic CJD are Sporadic CJD, Familial or genetic CJD and Iatrogenic or Acquired CJD. Sporadic CJD More than 90% of people diagnosed with CJD are suffering from this type of CJD and it is mainly found in people aged in between 45 to 75. There are no specific symptoms for this CJD (Shah et al., 2009); however, some early symptoms such as depression may be present but it can quickly progress into confusion and problems of memory which is commonly observed in dementia, followed by loss of balance and coordination along with progressive blindness (Piouti et al., 2012). Familial or genetic CJD Familial or genetic CJD is one of the rare genetic condition in which the persons genes are inherited from one parent who causes the protein to get mutated into a prion in later stages of life that trigger the symptoms of CJD. In other words, it appears in families that have abnormal gene. About 7% of cases have this type of CJD. In order to diagnose it, blood test is done; person having this abnormal gene has 50% chance of transmitting it to children. The other rare form of this CJD are Fatal Familial Insomnia (FFI) and Gerstmann-Strà ¤ussler-Scheinker (GSS); both of these are rarely found in people (Brand et al., 2006). It occurs in people who have age of 50 years. Iatrogenic or Acquired CJD This type of CJD is rarely found in people as it is found in those people who get CJD while accidental transmission that takes place during a medical procedure like corneal grafts, instruments in neurosurgery, human pituitary hormone therapy or human dura-mater grafts (Mayo Clinic Staff, 2010). Variant CJD People having average age of 28 years are found to be suffering from Variant CJD. It is usually developed from eating of beef that was infected with BSE. It can even occur with blood transfusion in which variant CJD is transmitted from one person to other. Once the symptoms are identified, the disease spreads quickly in the body (Tattum et al., 2010). Signs and Symptoms of CJD In many of the cases, classic CJD looks similar to various other dementias; the disease comes on fastly and then declines the ability of thinking as symptoms start appearing. Some of the most commonly found symptoms are that the person may have swings in mood, problems related to memory, interest absence and not behaving like oneself, having difficulty while walking such as keeping balance, dementia rapid progressions such as loss of memory and other thinking capabilities, problems in vision such as blindness, stiffening of limbs, twitching or jerks in muscles, feeling of clumsiness, speaking problem such as slurred speech, difficulty in swallowing and akinetic mutism in which person can move eyes and appear to be alert but can neither move voluntarily or speak (Espinosa, Bensalem-Owen, Fee, 2010; Sikorska et al., 2004). However, people who are in CJDs later stages face problems such as losing awareness as it can be seen in various neurological examinations. While the disease in the early stages, CJD patients are scared and it can be a distressing situation for them; it is usually associated with hallucinations that are visual which means seeing things that are not present there which might develop uncomfortable feeling in them (Andrews, 2012). People who are suffering from sporadic CJD usually live than twelve months after the appearance of signs and symptoms; the maximum life is two years. Before death, some people fall into condition of coma; the main reasons of death are heart failure, pneumonia or respiratory failure such as breathing problem (Rossetti Dunand, 2007). Among the most common symptoms found in Variant CJD people are changes in behavior, depression, withdrawal from social gatherings, difficulty in walking, dementia that is progressive, unable to do movement or speak and pain and odd kind of sensation in limbs or face (LiveScience Staff, 2012). Causes of CJD According to studies of Ironside (2009) and Tattum et al. (2010), CJD is caused by slow virus or other small organisms. The agent that causes this disease has several characteristics which are different from viruses and bacterias. The organisms are difficult to kill as they dont have genetic information on them in the form Nucleic acids such as DNA or RNA and has long period of incubation before symptoms are made visible. However, it has been found that it is mostly caused by prion proteins that can occur in both normal and infectious form. The normal forms have same shapes as that of amino acids but infectious ones differ in their shapes from normal proteins. Once they appear, abnormal ones start to get aggregated which start affecting the brain. Only 5-10% cases are inherited ones that arise either from mutation or changes in gene which are responsible for controlling the formation of normal prion proteins. Diagnosis of CJD CJD is difficult to diagnose especially when it is in its initial stages; there is no specific test available for diagnosing in living person. Only way to make sure that person had CJD is by examining the tissue of brain after his death. However, there are some other tests and procedures can be used for diagnosis of the disease such as medical history examination as it will help doctors in learning the persons symptoms and signs when they get started as CJD gets spread quickly; Magnetic Resonance Imaging (MRI) in which brains picture is taken to identify the difference between various types of CJD; Computerized Tomography (CT) scan in which brains picture will be taken to diagnose the disease; Puncture of Lumbar which means taking fluid form the spine of a person by using syringe and a needle, it is done to identify the infections of brain; blood tests to identify if there is any chance of genetic CJD; Electroencephalogram (ECG) in which electrical activity of brain is measured and b rain autopsy in which tissue of brain is examined after persons death (Puoti et al., 2012; Shah et al., 2009). Treatment for CJD Up till now, there has been no success in developing right treatment for CJD. The researchers have done numerous tests with many drugs such as steroids, antiviral agents, antibiotics, amantadine, acyclovir and many more but they have not been able to find perfect cure for this disease (Puoti et al., 2012). Some studies are still in progression to develop appropriate treatment for patients but none of them have been successful in benefiting the human beings. The treatment for CJD that is being followed by various doctors is aimed at alleviation of symptoms and trying to make the individuals as comfortable as the experts can do so that they have the will power of fighting against the disease. Some of the opiate drugs can relieve pain when people suffer from it but the drugs such as Sodium Valproate and Clonzaepam definitely help in relieving of myoclonus. When the disease is in later stages, position of person is changed frequently so that he gets comfortable and bedsores can be prevented. For draining urine, a catheter can be used as it helps in controlling the function of bladder and artificial feeding can also be used. Precautions for CJD Although there are chances that CJD gets transmitted by being careless during medical procedures but still people need to take care of various things that can help them in remain protected from this disease. CJD is not a contagious disease that can be transmitted either by social or sexual contact or via air or feeding, touching or even taking care of person suffering from CJD at home. some of the basic precautionary measures that need to be followed are washing hands either before eating or drinking, covering wounds or cuts with bandages that are waterproof, protecting face and hands from being exposes to blood or fluids of body of person who is affected by this disease and taking special care in blood transfusions so that CJD infected person does not give his blood. In order to avoid variant CJD, beef from selected countries should be eaten; countries that have high risk of TSE are more vulnerable to risk. The only options available for avoiding this type of CJD are either to eat beef from countries that emphasize on strict regulations on its quality and avoid eating parts of cattle that have high risks such as spinal cord, intestines, brain and eyes. Conclusion Creutzfeldt Jakob disease (CJD) is among the fastest growing disease that is being faced by many people worldwide. It has become important for researchers to identify right course of treatment for this disease so that patients can get full recovery. In order to make sure that people who have genetic CJD are given appropriate treatment before symptoms start to become visible, it is important that people get their blood tests done at regular intervals. When any of the signs and symptoms is observed in people, it is advised that they contact a doctor immediately who can ensure that right tests are done for identification of this disease. Still, the researchers have to do extensive work for identifying the main causes of CJD along with developing a remedial solution. Among all the available options, the best one is to contact any well-known doctors who are specialist in neurology who will take the patient in right treatment method. Hence, everyone needs to make sure that they have complete information about this disease so that they can face it with determination and strong will power. Palliative Care for Cancer Patients | Literature Review Palliative Care for Cancer Patients | Literature Review Gretha Cabral Literature Review Cancer has become a global concern in the recent decades and various researches have raised the need for palliative care for cancer patients besides the treatment that they receive from their respective hospitals. Researches show that palliative care prolongs the life of patients more as compared on relying the treatments alone. According to research conducted by Julia Medew, patients who are suffering from lung cancer could enjoy longer, quality life and low depression where they bestowed palliative care immediately after they are diagnosed with lung cancer, as opposed to starting at the late stages of the disease. According to this study, Medew aimed that; the findings would change the views of both the patients and the doctors on the quality of palliative care (Medew, 2011). The care aims at improving the quality of life of the for patients with progressive, serious illnesses through paying high attention to the control of their symptoms and pain, recognizing their spiritual and p sychological needs and providing the necessary support to the patients and their families. Medew`s study divided 151 patients with lung cancer into two groups in order to clearly outline the quality of palliative care (Medew, 2011). The first group of lung cancer patients was to solely rely on the standard treatment that the patients would receive from the health facilities while the second group was to receive the same treatment that would be accompanied by immediate referral to palliative care within a time range of twelve weeks after diagnose. Consequently, the findings showed that, the average survival period of patients in the second group was around three months longer and those patients reported living a high quality life and far much better moods as compared to the first group. Moreover, this American study was seconded by Ian Haines, who was a Melbourne cancer specialist who recommended that, palliative care should be administered by doctors to cancer patients. This suggestion was made because most health professionals, cancer patients and many other individuals realized that palliative care can serve as the only default measure of managing cancer when all other measures have been exhausted. He also suggested that, if early referral of cancer patients to professional palliative care can be an expensive measure, the governments should subsidize by increasing the allocation of more funds to the ministry of health since its value outweighs the costs that may be associated with it (Medew, 2011). Professor Haines also gave another case study that recently followed 333 cancer patients up to their death. The study also divided the patients into groups where one involved patients who were hospitalized to receive cancer treatments while the other group was treated and discharged in order to receive additional palliative care at their respective homes. The study findings showed that, patients in the first group died within a short time interval than those in the second group. In addition, those patients in the first group also experienced emotional and physical distress than those patients in the second group who died while receiving palliative care at their homes. The study concluded that, faster occurrence of deaths in patients who are admitted in health facilities was highly contributed by high extents of grief and more post-traumatic stress that arose from the family members and friends of those patients (Medew, 2011). His study also established that early referral of patients to palliative care helps caregivers and patients to understand their treatment options better especially at the end of their life. Furthermore, this early referral helps to reduce debilitating expensive treatments such as chemotherapy and excessive utilization of limited medical resources. In addition, most cancer patients are not used to palliative care in most countries and this unfamiliarity calls for the need for providing information to patients, their family members and friends sensitizing to them the quality of palliative care. According to research conducted by Ms. Etheredge, one of the officials of hospice palliative care society, she found that, palliative care frightens most individuals including cancer patients since most people are used to the tradition of patients being admitted to hospitals for treatment. Therefore, discharging cancer patients after treating them and then requiring them to seek palliative care at their respective homes elevate stress to patients since the latter concludes that they are being sent to meet their deaths at home. She suggested that, the governments should construct a cancer hospice in a strategic point since according to her, the environment where palliative care is provided matters most (Furse, 1999). She further suggested that, any other hospice to be constructed near to water and bus route since these are the two primary necessities that assist the caregivers and the families. Moreover, she also seconded the decision of the health minister of Australia in launching the national palliative care awareness week that would inform people about the equity and access of this care (Brigid, 2011). During the launching of this palliative care awareness campaign, the health minister also outlined the palliative strategic plan to inform the services that palliative care offers. In addition, brochures printed in Greek, Chinese, Vietnamese, Italian and polishes were distributed to different people during that week outlining palliative care services. This distribution of brochures was to enhance the reach of palliative care information to more people especially those who both don’t speak English and are not aware of the services provided by palliative care. In addition, according to Mark Colvin, most of the cancer patients in Australia are not aware of the existence, quality and the services that are provided by palliative care centers because most doctors do not sensitize and refer these patients to palliative services. According to study that surveyed a sample of one thousand doctors all over the country and within the duration of one year, more than eight hundred doctors do not refer cancer patients to palliative care. Merrilyn stone, for example, was not referred to palliative care when she was initially diagnosed with breast cancer in 1990 (Barrett, 2004). This lack of referent made her to still firm her believe that palliative care is intended for the dying people and this made it harder for her to understand the value of palliative care when her condition came back eleven years later. Moreover, according to Afaf Girgis, this lack of referring patients to palliative care during the early stages of cancer development enhances the perception of the community and the patients that palliative care is intended for individuals who are at the death`s door and this is much untrue. Girgis further outlines this lack of referring cancer patients to palliative care predisposes the patient to more and severe consequences when the disease progresses to its advanced stages. In the long run, the particular patients live less additional days, as opposed to when they would have been early referred to palliative care services (Barrett, 2004). However, according to Rebecca Barrett, the study found that, very few health professionals who used to refer their patients to palliative care. In addition, in case these health professionals happen to refer cancer patients to palliative care, the latter was mostly intended to control pain but not for emotional or psychological support or legal and financial support. Consecutively, according to Dr. Sundquist, most health professionals concentrate more on curing the cancer patients and most are unaware of the quality of palliative care. He further challenges this doctors` works and suggests that, the latter needs to understand more is needed to cancer patients besides treatment services (Barrett, 2004). Moreover, cancer patients need additional services that include practical and emotional support that involves palliative care. Moreover, in Australia, Whyalla hospital developed project of constructing Whyalla cancer treatment Centre that would cancer services almost at par with the same treatment services that were offered in Adelaide. Initially, many cancer patients were forced to travel long distances in order to access cancer services at Adelaide hospital (Bruce, 2012). The construction of Whyalla cancer Centre aimed at reducing the transportation burden of cancer patients to long distances. According to whale news, the cancer center would offer a wide range of palliative services to the cancer patients especially those who were recently diagnosed with cancer. According to the chairman of his cancer project Mr. champion, the cancer Centre would offer services such as creating space for training activities and research, counseling of cancer patients, chemotherapy, outpatient care services among others. Additionally, the Whyalla cancer Centre would operate in cooperation with the already established Adelai de health facility in order to share health professionals and other technical equipments. This cooperation statement was echoed by Mr. Champion who said â€Å"the specialists will determine if the complexity of the cancer requires the patient to receive treatment in Adelaide or if they can remain in Whyalla.† (Bruce, 2012) However, the recent researches show that most patients suffering from cancer would prefer to meet their deaths at their homes rather than at the health facilities. These researches recommend that health professionals should follow the wishes of cancer patients on where the latter wants to receive palliative care. In connection to this, Eurobodalla health services have provided ambulance protocols that would facilitate doctors to respond to the emergency calls from the homes of cancer patients (Oconnor, 2014). These services would enable cancer patients to receive palliative care at their homes as they wish. References Barrett, R. (2004). Cancer patients missing out on palliative care; palliative support. Sydney, Australian Broadcasting Corporation. ABC Premium News Retrieved from http://search.proquest.com/docview/458087832? Brigid, O. (2011). Palliative care boosted. Melbourne, News Digital Media. Vic.Sunday Herald Sun Retrieved from http://search.proquest.com/docview/867896592? Bruce, K. (2012). Good news for cancer patients. Whyalla, S. Aust, Fairfax Media Publications Pty Limited. Whyalla News Retrieved from http://search.proquest.com/docview/1081480966? Furse, L. (1999). Strategy for better palliative care. Canberra, A.C.T, Fairfax Media Publications Pty Limited. Retrieved from http://search.proquest.com/docview/1012751431? Medew, J. (2011). Early palliative care could prolong life. Canberra, A.C.T, Fairfax Media Publications Pty Limited. Retrieved from http://search.proquest.com/docview/1020447587? Medew, J. (2011). Palliative care extends length and quality of life. Sydney, N.S.W., Fairfax Digital. Sydney Morning Herald Retrieved from http://search.proquest.com/docview/854392582? Oconnor, K. (2014). Treatment available closer to home for palliative patients. Batemans Bay, N.S.W, Fairfax Media Publications Pty Limited. Bay Post Retrieved from http://search.proquest.com/docview/1516592167? Gretha Cabral s3483440

Transformation of Japan Essay -- History Historical Japanese Essays

Transformation of Japan During the time period between the 1850s and 1950s, Japan underwent massive changes politically, economically, and socially. Acknowledging the failure of isolation, Japan imitated the West in an attempt to modernize, however, still retaining its own identity. A reorganized and more centralized government allowed Japan to industrialize in half the time it took the nations of Western Europe. Industrialization provided Japan with the tools needed to transform itself from a half civilized and â€Å"backwards† society during isolation, to a dominating superpower during WWII.   Ã‚  Ã‚  Ã‚  Ã‚  In 1853 during the Tokugawa shogunate, Matthew Perry, an American commodore, arrived with an army at Edo Bay to coerce the Japanese government to allow the Americans to trade. In 1856, Japan signed a treaty opening two ports to the United States trade. Soon, other nations such as Britain, Russia, and Holland won similar rights. The opening of Japan to the West created opposition among its people and in the 1860s political crisis came into the open. In 1866, civil war broke out. The samurai armed with the surplus of weapons from the American Civil War defeated the shogunate force. The civil war ended, when the victorious reform group proclaimed Mutsuhito, often called the â€Å"Meiji† meaning enlightened one, emperor.   Ã‚  Ã‚  Ã‚  Ã‚  The new Meiji government promptly went about making reforms to the political structure. Feudalism was abolished and replaced with a system, similar to that of the French, of nationally appointing prefects, or district administrators. In the 1870s, the samurai class was abolished and a draft was created to produce a new army.   Ã‚  Ã‚  Ã‚  Ã‚  Meiji leaders traveled abroad to study economic organization, political institutions, and technological advances. The bureaucracy was reorganized and opened to men of talent through the civil service exams. In 1889, a new constitution was issued based on German prototype. It recognized the supremacy of the emperor, but limited the powers for the lower house of Diet. Under the constitution, the emperor commanded the military and chose his own ministers. The Diet had power to pass law and budget if both sides agreed. Voting rights were determined by the amount of property owned; leaving the majority of the population the inability to vote. Japan’s government was centralized and authoritarian, but incorporated busines... ...shment of the samurai and their fixed salaries that were replaced by worthless government bonds, many became poor. However, during industrialization individual samurai, as well as, several peasants were able to find opportunities and thus could gain social mobility.   Ã‚  Ã‚  Ã‚  Ã‚  Many Japanese copied Western clothing and hairstyles as an attempt to modernize. Japan adopted the Western calendar and metric system. Education incorporated Western teaching in science and mathematics. Several Japanese converted to Christianity. Despite adopting Western trends, the Japanese managed to preserve their traditional values.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, Japan became a world giant equal to their Western counterparts. Isolation ended with forced entry by the West. The Japanese government effectively centralized and laid the foundations for industrialization. Industrialization led to economic growth. Economic growth led to a shift in foreign policy to imperialism. In the stages of imperialism, the military took control of government, thus their entry into WWII. After WWII, Japan was slightly devastated but still was able to recover and situate themselves as a dominant superpower for years to follow.   Ã‚  Ã‚  Ã‚  Ã‚  

Is IAS12 too difficult to apply and understand? Essay

International Accounting Standards 12 continues to receive numerous criticisms on applicability and usefulness of numbers in accounting for corporate income taxes. The argument presented is that the standards set by IAS 12 are too hard to apply or even understand. In the plight of these criticisms, two accounting standards boards, UK’s (ASB) and Germany’s (GASB) opted to conduct a proactive project plan aimed at fundamentally reviewing the standards set by IAS 12 prove hard to solve through piecemeal amendment. Their main agenda was to look at critical issues of accounting for corporate income in an attempt to develop a discussion paper on the principles of IAS 12 and set out proposals. IAS 12 prohibits companies to give an account to deferred taxes by using the deferral method based on the income statement. It instead prefers the passive methodology based on the balance sheet. In addition to the above requirement, the standard requires corporations to acknowledge eithe r a deferral tax liability. Thirdly, IAS 12 requires recognition of deferred tax assets when it is certain that a corporation possess revenues in future to realize deferred tax asset. For instance, given that a company has a history of losses it will recognize deferred tax assets to the extent that taxable temporary expenses in amounts are sufficient. â€Å"Fourthly, IAS 12 does not allow asset credit and delayed tax liabilities brought about by types of material goods and liabilities whose books vary in amounts at the moment of acknowledgment† (IAS – 12). The other requirement is that IAS 12 prohibits recognition of deferred tax liabilities, and those liabilities encountered or arising from adjustments for conversion so long as it satisfies two conditions: * The main investor is capable of controlling the timing of reversal’s temporary difference. * It is certain that impermanent variation may become irreversible in the near future. Therefore, it is a requirement of the company to disclose information concerning cumulative amount of temporary variation involved. Further, IAS 12 recommends explicitly to adjustments to a fair value of assets and liabilities arising from a dual business combination. It however prohibits recognition of deferred tax liabilities because of initial recognition of good will. During revaluation of assets, IAS 12 allows and requires a corporation to recognize deferred tax liabilities in case revaluation of asset takes place. Moreover, IAS 12 requires that valuation of assets and deferred tax liabilities based on tax consequences that may arise in a manner that a company expects to recover the amount. â€Å"The standard also prohibits the deduction of deferred tax assets and liabilities to account for its current value† (Kirk, 2005). The IAS 12 further prohibits companies from making distinctions between the current and non-current assets and liabilities in its financial reports. It also provides restrictive conditions on debit and credit balances that represent deferred tax assets that could be compensated. This requirement is based on the requirements as stipulated by the financial assets and liabilities IAS 32, financial instruments disclosure and presentation. It is worth noting that among the new information IAS 12 requires disclosure include: * That for every class of impermanent disparity; * The amounts of assets and tax liabilities recognized and the amount of expenses or income labeled in the income statement with respect to discontinued operations, the realization of deferred tax asset depends on future prospects over the profits coming from reversals of existing impermanent parities. There has been a rise in criticism on financial reporting for income taxes from users and preparers. The criticism is based on the implication of the current and future effects it will have on cash flows. In their arguments, the users cite accounting requirements as too complex to apply in working out income tax. â€Å"In addition, the principles underlying IAS 12 standard exhibit numerous exemptions that finally compromise on its principles and requirements. Some users also argue against the notion that the principles underlying IAS 12 is flawed† (JORGE, 2008). However, they believe that the principles of IAS 12 are good but face a number of limitations arising from different a nd complex jurisdictions governing the various taxes in different parts of the world. â€Å"Due to these and other complexities, surrounding the applicability of IAS 12, there is a need to examine in reality the requirements of the principle is hard to apply in financial accounting and reporting† (Gupta, 2005). First, there is a need to examine significant improvements that can be incorporated to allow flexibility in application due to incompatibility with the various jurisdictions. To understand issues surrounding IAS 12, there is a need to understand problems cited as a limitation to its application. It is important to note that users and preparers believe that the requirements in IAS12 are unsatisfactory in certain aspects. In addition, users of financial reports do not find information courtesy of IAS 12 useful. In fact, complexity of taxes within corporations makes it quite difficult to assess its impact and prescribes suitable management strategies. As a result, clear and transparent information that is not adequately provided by IAS 12 prepared financial statements. â€Å"The standard seems to concentrate on extensive disclosures focusing on accounting technicalities relating to temporary differences rather than on aspects of real concern, for instance, current and future tax cash flows† (Greuning, 2011). The requirements provided by IAS 12 appear too difficult to apply in practice since they are unclear. Its relevance and understandability of information provided by the standard according to preparers is questionable. In the plight of these limitations, IAS 12 has proved hard to apply and understand and therefore a number of issues need to be addressed to make it better. Several strategies can be incorporated to address the limitations in the IAS12. * Amendments â€Å"Some amendments can be adopted to fix the limitations present in IAS 12 standard† (Everingham & Kana, 2008). These would address particular issues such as the current unsatisfactory requirements and disclosures provided in financial reports prepared under IAS 12. This strategy will protect the main principles of IAS 12. * Develop a new accounting standard- This is on different principles from the present IAS 12 standard. It is vital to note that developing an entirely different approach to accounting pose a considerable challenge. This is because developing a new approach that matches the standards of IAS 12 can take time but limited amendments can save credible amount of time and result in less disruptive time for change and complete replacement. The main question that users should ask to concern IAS 12 is whether the limitations should be addressed through limited amendments or by simply developing an entirely new standard that is based on different principles away from that which is addressed by IAS 12. In view of these strategies, some preparers disagree with the proposed changes. â€Å"This is because they believe that the limitations contemplated in the IAS 12 were not as serious to justify the expenses and efforts† (Delaney, 1985). Some amendments need change for instance; the current IAS 12 brings confusion in the relationships between the tax paid and current tax expense as reported in the income expense. In order to address the inefficiencies, the following questions need answers: * Should there be additional disclosures in IAS 12? Moreover, will these disclosures help in solving the misunderstanding between the taxes paid and current tax expenses? * â€Å"Should strategies on tax accommodate user information needs?†(Choi, 2001) * If a new standard different to IAS 12 was to be adopted in preference to amending it, will the new system deliver up to the expectation of income tax determination? Will the new approaches pose a challenge when it comes to implementation? It is important to note that, the use of IAS 12 is a complex affair since the users have limited knowledge on the limitations and intrigues surrounding its use on tax issues and end up struggling using the information as it is without caution and end up messing. Moreover, dealing with the challenges is not a straightforward venture. Uncertainty of taxes in financial statements is of utmost interest to users and is therefore more interested on how to reflect tax risks in financial reporting. In addition, IAS 12 neither provides explicit guidance nor gives specific disclosures on accounting for uncertain tax positions. â€Å"It only gives provisions that current tax liabilities at the amount expected to be paid tax authorities using the tax laws enacted at the balance sheet date on rates specified for different nations. This implies that the amount recognition is based on estimates owed or realized† (Balthazar, 2011). Conclusion In conclusion, IAS 12 has numerous loopholes that should not be ignored. This is because it creates a large gap between the requirements as suggested by IAS 12 standard as compared to what is needed by users for purposes of predicting future tax cash flows. These user needs may not be met through additional disclosures in financial statements rather other parts of company report may be used to provide a secure location for that kind of information. References: BALTAZAR, E. (2011). International GAAP 2012 Generally Accepted Accounting Practice under International Financial Reporting Standards. Chichester, West Sussex, U.K., John Wiley & Sons. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=420730 CHOI, F. D. S., MEEK, G., & FROST, C. A. (2001). International accounting. Upper Saddle River, N.J., Prentice Hall. DELANEY, P. R. (1985). GAAP. New York, J. Wiley & Sons. EVERINGHAM, G. K., & KANA, S. P. (2008). Corporate reporting. Sunninghill, PricewaterhouseCoopers. GREUNING, H. V., SCOTT, D., & TERBLANCHE, S. (2011). International financial reporting standards: a practical guide. Washington, D.C., World Bank. GUPTA, K. (2005). Contemporary auditing. New Delhi, Tata McGraw-Hill. â€Å"IAS – 12 – World GAAP Info.† Web. 17 Feb. 2013 . INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE. (2000). Revisions to international accounting standards: IAS 12, Income Taxes; IAS 19, Employee Benefits; IAS 39, Financial Instruments: recognition and measurement and other related standards. JORGE FAUSTINO, S. M. (2008). Implementing reforms in public sector accounting. Coimbra [Portugal], Università © de Coimbra. KIRK, R. J. (2005). International financial reporting standards in depth. Volume 1, Theory and practice. Amsterdam, Elsevier/ Butterworth Heinemann/CIMA Pub. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166355 LAWRENCE, S. (1997). International accounting. London [u.a.], Internat. Thomson Business Press. NOBES, C., & PARKER, R. H. (2008). Comparative international accounting. Harlow, Essex, England, Prentice Hall/Financial Times. OPPERMANN, H. R. B. (2009). Accounting standards. Lansdowne, Juta. PADMAVATHI, C. (2005). Accounting standards: towards harmonization and convergence. Hyderabad, ICFAI University Press. PRICEWATERHOUSECOOPERS. (1998). International accounting standards: applying IAS 12, income taxes, in practice. [Londres], PricewaterhouseCoopers. POWER, M. (2007). Organized uncertainty: designing a world of risk management. Oxford [u.a.], Oxford Univ. Press. WIECEK, I. M., & YOUNG, N. M. (2010). IFRS primer: international GAAP basics. Hoboken, NJ, John Wiley & Sons ZIMMERMANN, J., WERNER, J. R., & VOLMER, P. B. (2008). Global governance in accounting: rebalancing public power and private commitment. Basingstoke [England], Palgrave Macmillan. (2007). International accounting and reporting issues. New York, United Nations Publication (2008). Relationships with the state: proposed amendments to IAS 24 : comments to be received by 13 March 2009. London, U.K., International Accounting Standards Board. (2009). International Financial Reporting Standards IFRSs 2009