Young India Fellowship Programme free essay sample

Fellows are mentored by some of the greatest minds in their respective fields, from household names who are respected captains of industry, to heads of development organisations. To complement the role modeling, they undertake a unique work experience programme, in the form of the Experiential Learning Module, or ELM. This creates an opportunity for the Fellows to get some real experience in the domain of their interest. Whether students graduated in arts, science, engineering or commerce, the Fellowship’s commitment is to provide momentum to these future leaders on their journey of selfactualisation. Inspiring faculty Fellows deliberate with a number of the most reputed faculty members, drawn from the best universities and institutions around the globe, known for their outstanding teaching and research. Unparalleled network Through their interactions with well-connected faculty, speakers and mentors, Fellows have access to an unrivalled network of people from which to draw business and academic opportunities. We will write a custom essay sample on Young India Fellowship Programme or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Exceptional mentors Mentors from diverse backgrounds and experiences are our role models. From corporate leaders to social activists, from researchers to entrepreneurs, the YIF Council of Mentors help guide Fellows through what they should do next in life and how. Fully funded Fellows receive a full scholarship of Rs 8 lakhs to cover the entire fee, boarding and lodging when they enter the full-time residential programme. Our experienced placement counsellors support and guide participants in securing a career or higher-study opportunity in their area of choice once they complete the programme. Holistic learning

The History of the Supercontinent Pangea

The History of the Supercontinent Pangea Pangea, also spelled Pangaea, was a supercontinent that existed on the Earth millions of years ago and covered about one-third of its surface. A supercontinent is a very large landmass that is made up of more than one continent. In the case of Pangea, nearly all of the Earths continents were connected into one large landmass. It is believed that Pangea began forming about 300 million years ago, was fully together by 270 million years ago and began to separate around 200 million years ago. The name Pangea is ancient Greek and means all lands. The term began being used in the early 20th century after Alfred Wegener noticed that the Earths continents looked like they fit together like a jigsaw puzzle. He later developed his theory of continental drift to explain why the continents looked the way they did and first used the term Pangea at a symposium in 1927 focused on that topic. Formation of Pangea Due to mantle convection within the Earths surface, new material constantly comes up between the Earths tectonic plates at rift zones, causing them to move away from the rift and toward one another at the ends. In the case of Pangea, the Earths continents were eventually moved so much over millions of years that they combined into one large supercontinent. Around 300 million years ago the northwestern part of the ancient continent of Gondwana (near the South Pole), collided with the southern part of the Euramerican continent to form one very large continent. Eventually, the Angaran continent, located near the North Pole, began to move south and it collided with the northern part of the Euramerican continent to form the large supercontinent, Pangea, by about 270 million years ago. It should be noted however that there was another separate landmass, Cathaysia, which was made up of north and south China that was not a part of the larger Pangea landmass. Once it was completely formed, Pangea covered around one-third of the Earths surface and it was surrounded by an ocean that covered the rest of the globe. This ocean was called Panthalassa. Break-Up of Pangea Pangea began to break up about 200 million years ago as a result of the movement of the Earths tectonic plates and mantle convection. Just as Pangea was formed by being pushed together due to the movement of the Earths plates away at rift zones, a rift of new material caused it to separate. Scientists believe that the new rift began due to a weakness in the Earths crust. At that weak area, magma began to push through and create a volcanic rift zone. Eventually, the rift zone grew so large that it formed a basin and Pangea began to separate. In the areas where Pangea began to separate, new oceans formed as Panthalassa rushed into the newly opened areas. The first new oceans to form were the central and southern Atlantic. About 180 million years ago the central Atlantic Ocean opened up between North America and northwestern Africa. Around 140 million years ago the South Atlantic Ocean formed when what is today South America separated from the west coast of southern Africa. The Indian Ocean was the next to form when India separated from Antarctica and Australia and about 80 million years ago North America and Europe separated, Australia and Antarctica separated and India and Madagascar separated. Over millions more years, the continents gradually moved to their current positions. Evidence for Pangea As Alfred Wegener noticed in the early 20th century, the Earths continents seem to fit together like a jigsaw puzzle in many areas around the globe. This is the significant evidence for the existence of Pangea millions of years ago. The most prominent place where this is visible is the northwestern coast of Africa and the eastern coast of South America. In that location, the two continents look like they were once connected, which they, in fact, were during Pangea. Other evidence for Pangea includes fossil distribution, distinctive patterns in rock strata in now unconnected parts of the world and the distribution of the worlds coal. In terms of fossil distribution, archaeologists have found matching fossil remains if ancient species in continents are separated by thousands of miles of ocean today. For example, matching reptile fossils have been found in Africa and South America indicating that these species at one time lived very close to each other as it is not possible to them to have crossed the Atlantic Ocean. Patterns in rock strata are another indicator of the existence of Pangea. Geologists have discovered distinctive patterns in rocks in continents that are now thousands of miles apart. By having matching patterns it indicates that the two continents and their rocks were at one time one continent. Finally, the worlds coal distribution is evidence for Pangea. Coal normally forms in warm, wet climates. However, geologists have found coal under Antarcticas very cold and dry ice caps. If Antarctica were a part of Pangea it is likely that it would have been in another location on the Earth and the climate when the coal formed would have been very different than it is today. Many Ancient Supercontinents Based on the evidence scientists have found in plate tectonics, it is likely that Pangea was not the only supercontinent to exist on the Earth. In fact, archaeological data found in matching rock types and searching for fossils shows that the formation and break-up of supercontinents like Pangea are a cycle throughout the Earths history (Lovett, 2008). Gondwana and Rodinia are two supercontinents that scientists have discovered that existed prior to Pangea. Scientists also predict that the cycle of supercontinents will continue. Currently, the worlds continents are moving away from the Mid-Atlantic Ridge toward the middle of the Pacific Ocean where they will eventually collide with one another in about 80 million years (Lovett, 2008). To see a diagram of Pangea and how it separated, visit the United States Geological Surveys Historical Perspective page within This Dynamic Earth.

Evidence Based Practices for Hearth Health Essay

Evidence Based Practices for Hearth Health - Essay Example Individual interventions and recommendations for women in the high-risk, intermediate-risk and low-risk categories for CVD have been summarized. Evidence-Based Guidelines for Cardiovascular Disease Prevention in Women – A Summary of Recommendations for Clinical Practitioners Cardiovascular disease (CVD) in women has been subject to immense research as it is the leading cause of death for women in the US. The number of deaths due to CVD is higher for women than men. A majority of CVD deaths are attributed solely to coronary heart disease, which therefore is the major focus of most research. It is often seen that women with no previous history or recognized symptoms of CVD are often fatally susceptible to it. Most studies conducted with an objective to prevent the incidence of CVD in women highlight the fact that evidence-based practices are extremely vital for effective prevention of CVD. It is essential to take into account the "full range of available evidence" in order to de vise appropriate evidence-based practices for CVD prevention in a "diverse population of women" (Mosca et al., 2004, p. 673). Therefore, in their study, Mosca et al. attempted to develop guidelines for evidence-based practices for the prevention of CVD in women. ... ntion include "lifestyle interventions", "major risk-factor interventions", "preventive drug interventions", "atrial fibrillation/stroke prevention", and "Class III interventions". Lifestyle interventions include several interventions related to cigarette smoking, physical activity, etc. Women must be encouraged to abstain from smoking and also to avoid secondary smoking or environmental tobacco. About 30 minutes of physical activity (moderate intensity) such as brisk walking should be done on all days. Women who have had a recent coronary intervention or chronic angina should get involved in a "comprehensive risk-reduction regimen", which includes cardiac rehabilitation. They must be encouraged to maintain a healthy eating pattern complete with fruits, vegetables, fish, legumes etc, along with protein foods that are low in saturated fat. The intake of trans-fatty acids should be limited. Weight maintenance and reduction should be encouraged and a normal BMI and waist circumference s hould be maintained. Psychosocial factors such as depression, etc. should be regularly monitored and evaluated in women and they must be promptly treated whenever indicated. Supplementation of food intake with omega-3 fatty acids and folic acid is recommended for high-risk women. The interventions for major risk factors include maintenance of normal blood pressure through lifestyle changes, maintenance of an optimal blood pressure, apart from lipids and lipoproteins in blood. When the levels of LDL-C are elevated or in the case of high-risk women, life-style therapy and statin therapy are recommended. In case of women with diabetes, normal HbA1C should be maintained through lifestyle therapy and pharmacotherapy. Preventive drug interventions include the use of aspirin for high and medium

British Ethnic Legacy in Africa Essay Example | Topics and Well Written Essays - 1000 words

British Ethnic Legacy in Africa - Essay Example This paper contends that problem of tribalism and negative ethnicity that has dominated the African social cultural political and economic spheres giving rise to intense rivalry, divisions and frequently civil strife is predominantly a legacy of British colonialism. Using their superior economic and political position, they created deep-seated divisions that destroyed the social- political harmony in Africa since even after they left the class inequalities and negative feelings that some communities had towards others who collaborated with colonialist remained to fuel future conflict (Blanton, David & Brian 474). Nigeria exemplifies the divisive nature of ethically motivated politics; therefore, British colonialist divided the country with the intention of making it easier to control in the typical divide and rule policy capitalizing on the preexisting ethnic and religion differences (Amadife & Warhola 533). The British were gradually withdrawing from the country and with them the co ntrol they had exerted over the different groups; however, the disunity that served the British so well in marginalizing and effectively making it impossible for the tribe to unify against them became a cause for civil conflict. The long run effects are evident in the civil war of 1967- 1970 when the nations was almost split asunder as communities fought form behind the artificial boarders the British cleaved into their country. Even today, many insecurity problems facing the country are due to ethic conflicts which can be traced back to the British Imperialist’s actions. In addition, another example can be seen in the infamous Rwanda genocide of 1990, as aforementioned, elevating certain communities over others to effectively practice indirect rule was a tactic the British widely employed, however the aftermath of the divisions which usually ran deep has often been catastrophic in posterity (Blanton, David & Brian 478). While it would appear that the conflict was a primarily matter of tribal issues with no connection to the retrospective colonial past, critical examination of the events leading up to the period implies otherwise. Since their takeover of the country in the late 19th century, the British had taken advantage of existing divisions between the two tribes and by sideling the Hutu and elevating the Tutsis who the deemed as more civilized than the Hutus (Wa Wamwere 142). Decades after independence, the Hutu used the fact that the Tutsis had been loyal to the British in retrospect to massacre them and strengthen their position as legitimate leaders of the country, the Exiled Tutsis came back to try to salvage the situation and this resulted in a full scale war to end the aftermath and the British who had sowed the seeds of the bloody divisions were nowhere to quell the situation. Opponents of this papers claim will likely claim that not all African colonies degenerated in violence and ethnic politics, to this end, they may cite Tanzania, Liberi a and several other states that remained peaceful. Therefore, according to them, accusing the British of being responsible for Africa’s present and past problems is unreasonable and the situation would probably be much worse had it not been for their intervention in the first place. In addition, attributing the problems of Africa to

Mystery Story Essay Example | Topics and Well Written Essays - 2000 words

Mystery Story - Essay Example "Hello". "No. I tried to call him all afternoon, but he didn't answer the phone and didn't return my calls." Carol's mind began to race. Something was wrong and the misdeeds started this afternoon with Jim's absence. It wasn't like him to not call back or get in touch. "What time was he murdered Where How" There were a million questions racing through Carol's mind. "He was shot in his office within the past hour. We've got a suspect in custody. We'd like you to come down to the station and talk to us." Keller's tone was far too matter of fact. There was a murder that was being treated as a trespassing. "Well send a car for you. Your husband is at the city morgue. We need you to help us with the investigation". The words seemed to flow so easily from the officer's lips, but stuck inside and fouled Carol's ears. Mr. Keller's office was a dimly lit hole in a drive by mini-mall. Carol noticed the barren space and lack of any usual business activity. The desks lacked all the usual accouterments that make an office run such as paper, pens, and staplers. There was only a small laptop computer that sat folded and dusty from lack of use. There was no copier and no printer in sight. "We are not sure. It seems your husband was working late when this suspect entered the office. It was probably an attempted robbery, but he set off an alarm when he entered. The metro police were only a block away and caught him exiting the building." Keller looked at Carol and asked with an air of awkwardness, "Did your husband have any enemies Any reason someone would want to kill him Did you know anything about his business dealings" "Why no," Carol stammered. "You said it was a robbery. I don't know any other reason someone would want him dead. He ran a real estate business, and he took care of all that. I didn't know any of his clients or investors." "Well," Keller continued, "There didn't seem to be anything taken. Your husband still had over $200 on him and a wallet full of credit cards. Doesn't seem like a

History of the Malacca Sultanate

History of the Malacca Sultanate The Malacca Sultanate was a powerful maritime and commercial empire that Shaped the political, social and cultural systems of the Malay Peninsula. Parameswara (1401 to 1511) was the founder of Malacca. He was a fugitive prince from the Palembang in Sumatra, and attack Palembang. Parameswara fled to the island of Temasik with his loyal company of 30 orang laut (sea people). After eight days in Temasik, Parameswara killed the local chief and usurped as lord over the simple fisher folk of Temasik. Therefore, he runs to Malacca. Under his ruling, in 1414, Parameswara embraced Islam, and change his name to Megat Iskandar Shah, married to a Muslim princess from Pasai, Sumatra. Because of this it attracted Muslim traders to come to Malacca port and international too. He also maintain the good relation with Ming China, he send a mission after mission to Peking in1415, 1416 and 1418. Parameswara, laid a great stress on the element of all event and the political experiences which underwent from broader viewpoint and historical vision in the Malay historical and political development all in Malay Archipelago. Malacca has they becoming a cosmopolitan free port that valued money above any nations of cultural imperialism. Due to the successfully founded and established a seat of power in Malacca around 1399/1400. Upon his death in 1424, Megat Iskandar Shah was succeeded by his son Sri Maharaja (1424-1444) . Sultanate of Malacca Reign Parameswara 1394 to 1414 Sultan Megat Iskandar Syah 1414 to 1424 Seri Maharaja ( Raja Tengah ) or Sultan Muhammad Syah 1424 to 1444 Sultan Abu Syahid 1445 to 1456 Sultan Muzaffar Syah 1446 to 1456 Sultan Mansur Syah 1456 to 1477 Sultan Alauddin Riayat Syah 1477 to 1488 Sultan Mahmud Syah 1488 to 1511 Sultan Muzaffa Shah ( 1446-1456) the son of Sri Maharaja and grandson of Megat Iskandar Shah alias Parameswara, ruling the Malacca throne in 1446 succeeding his elder brother , Raja Ibrahim. He was the first to use Arabian title of Sultan, and formulate the Malacca Laws known as Risalah Hukum Kanun in protect the sovereignty and prosperity of Malacca. Raja Kechil Besar (Sultan Muhammed Syah, 1424-1444) played a major role in developing and improving the ceremonial and the administrative system. He re-organized the royal administration. In Malacca the Bendahara immediately beneath the sultan operated as Chief Minister with Temenggong as Senior Judges below, followed by Special Magistrates or Syahbandar. The main four communities in Malacca, Muslim Gujaratis , Hindu Tamiuls , Islamised Javanese and Chinese each a Syahbandar. The Syahbandar have two roles, the Chinese Syahbandar will assisting the vessel in trades when foreign ship arrived from China. So as the Shahbandar looked after h is respective community. Syahbandar will need to responsible for arming, organizing and commanding their community for Sultan. Two offices or ministers were created at this time the Temenggung and Sen Bija Diraja is to the rapid developments that were taking place in the town and society of Malacca. The office of the Laksamana was established during the reign of Sultan Mansur Shah (1456-1477). It was originally designated by the Emperor of Majapahit. The duties and jurisdiction of the Laksamana were similar those of the Seri Bija Diraja. As the position of the Laksamana became more firmly established and more influential in Malacca, the status of the Sen Bija Diraja gradually declined. Beside the four Ministers, there were eight senior directors, all bearing the title Sr. Under them were sixteen junior directors with the title Raja. At the bottom of the hierarchy were thirty two government offices that assist the Minister to carrying out their duties. This administration system was implemented by all the states in Malay Peninsula that were united under Sultanate Malacca. Malacca was as a major player in the spice trade, serving as a gateway between the Spice Islands and high-paying Eurasian markets. The rise of Malacca was the monsoon winds that enabled Arabian and Indian traders from the west to travel to China in the east and vice versa. It was also the center of Islam in the eastern sphere, were also sent by the Sultan to spread Islam to other communities in the Malay Archipelago, such as in Java, Borneo, and the Philippines. Most of South East Asia at that time was Hindu. The Sultanates most important regional rivals were Siam in the north and the declining Majapahit Empire in the south. Majapahit was not able to control or effectively compete with Malacca within the archipelago. Siam on the other hand attacked Malacca three times, but all attacks were repelled. At the same time, Malacca had a good relationship with the Ming government of China; Parameswara had met the Chinese emperor in China to receive a Letter of Friendship, hence making Malacca the first foreign kingdom to attain such treatment. In 1409, the sultan paid tribute to the Chinese emperor to ask for protection against Siam. This Sino-Malacca relationship helped the attacks from Siam from further threatening Malacca. The empire of Malay Kingdom of Malacca ended in 1511 after the Portuguese attack under the rule of Sultan Mansur Shah (1459 1477) because of several external and internal factors. He is a weak leader and paid less attention to the administration. Due to this matter, he often in-need of power during his ruling. Thus, after Tun Perak died in 1498, to be succeeded by his brother Tun Puteh also a weak leader. After the death of Tun Perak the Chief Minister, the Malay Kingdom of Malacca lacked of efficient leader. The bribing, slander and high taxes forced the merchant to change their attention to other ports. The citizen of Malacca become split in to factions and disunited. Tun Mutahir is a weak leader that caused the Malays to become hostile towards the Indian-Muslim. Malacca State continued to flourish but the court was now thronged and dominated by Tamil merchants. Tun Mutahir and Tun Ali put to death, betrayed by Kitul and Raja Mandaliar, an indian native. Chief Minister Tepok ( Tun Peraks son)was appointed by Sultan after Tun Mutahir death. But it unrest by the administration group due to his age and continued the misunderstanding and disagree groups The external factor is the discovery of Cape of Good Hope in South Africa by Bartholomew Diaz in 1488, easier to sail from West to East. As a result, is easier for Portuguese to attack Malacca. Malacca become weak and fall prey to their enemies due to weak leaders, bribery and corruption, betrayal among minister and disunity among the people. Is become more critical when the Portuguese, led by Alfonso dAlbuquefrque attack Malacca and finally over took Malacca in 1511. 2.a) Starting this year on 16th, September 2010 will be a public holiday for Malaysia it is according to our Prime Minister Datuk Seri Najib Tun Razak said Sabah and Sarawak, which joined Malaysia in 1963 and the formation of Malaysia as an independent country was a very important moment in history. He also added, Malaysia Day would be celebrated with events that would foster closer unity, understanding between the different races and community success and achievement through sports, social culture and arts, to spur the OneMalaysia spirit. (http://thestar.com.my/news). Based on history, in January 1956 the chief minister Tunku Abdul Rahman led a Merdeka (independence) mission to London where, in February, agreement was reached with the colonial secretary bringing self-government into effect and envisaging full independence for the Federation within the Commonwealth by 31 August 1957. On 16, September, 1963 was Malaysia is an independent sovereign state Federation of Malaya with the merge of Singapore, North Borneo (renamed Sabah) and Sarawak. Before that, on 1946 the dominant political in Malaya was the United Malays National Organization (UMNO) to strive independence from Great Britain and protest British proposal to grant rights to different ethnic group in Malaya (UMNO). Thats lead to dominant the nations politics of independent Malaya from 1957 through 1963. At independent, 55 % of Malayas population was Malay, 35% ethnic Chinese and 10% Indian. The federation consisted 11 states , Penang and Melaka were former British colonies, and the nine remain states each is a hereditary monarch ( called Sultan).Under the federation , Malays maintained their privileges ( official language and Islam ) and for the non-Malays gained citizenship. The stated every five years the sultan s elect one of their numbers to serve as Yang-di-Pertuan Agong . The Alliance Party , with Malayan Chinese Association (MCA) and the Malayan Indian Congress (MIC) was formed due to without cooperation of the people of Malayan. The new government consisted mostly Malays, with the smaller number of Chinese and Indian. Sabah and Sarawak, with their population of Malay and Indian to balance the Chinese population from Singapore. (Marshall Cavendish Corporation,pg1215) Although the same year there were the Indonesia and Philippines protested the creation of Malaysia. President Sukarno (1901-1970) adopted a policy of konfrontasi (confrontation) and from April 1963, Indonesian infiltrated Sabah and Sarawak. The formation of Malaysia, Singapore and North Borneo unilaterally declared independence from the United Kingdom on August 31, 1963, thus coinciding with the sixth anniversary of the Malayan independence. b) Brunei to opt out, due to the failure to carry out the proposal to come together to share within a new federation that differences in opinion and reluctant on the part of Brunei and Kuala Lumpur. Political power passed in the elections of September 1962 to the Peoples Party, and to maintain that before the move towards Malaysia was made here should be openly of the three fundamental reason such as the speeding of independent, the strengthening of the walls of defense against the communist threat and lastly the provision of help to the less develops parts. These territories under the Sultan of Brunei as constitutional ruler. A revolt within the party tried to bring about this state by force, but it was speedily repressed. Brunei claims that were conditions for joining, touched on the following issue: i) the number of seats in the Legislature and in the Parliament ii) the control on oil and other minerals iii) monetary autonomy iv) Bruneis earlier investment v) method of taxation vi) authority in the area of education and welfare vii) matters of religion viii) citizenship ix) the security of Brunei ( which needs to be guaranteed ) x) the position of the sultan and the status of Brunei within Malaysia Nevertheless, Brunei ultimately decided to remain outside the federation, possibly because with its small population and large riches in the form of oil it was unwilling to share its prosperity. Also, the Sultan of Bruneis status within the proposed federation was called into question, and this matter carried considerable political weight against joining. For Singapore, is a second to Malaya in population and more than three-quarters Chinese in composition, threatened to upset the communal balance on which Malayan politics and government had no depended. Two years after the formed Malay and Chinese in Malay and experienced dangerous polarization. Singapores leaders became involved in the politics of the Malay Peninsula, notably in the 1964 federal elections in Peoples Actions Party (PAP) was one of the contesting parties. Lee Kuan Yew and several PAP leaders belittle MCA, and saying the MCA leaders lacked caliber and over friendly with UMNO. Lee Kuan Yew and PAP was in interpreted by MCA and UMNO as PAP tactic for taking over role for MCA in interests of Chinese community. An Alliance leader regards PAPs criticism of the MCA as a weak party and tends to destroy the good understanding within the Alliance. Lee Kuan Yew have started his Malaysian for Malaysia campaign that no community in Malaysia. On May 1965, even highlighted Chinese u nity against the Malay under Jaafar Albar (UMNO) campaign Malays Unite . In June to August,to find solution but Singapore made the situation worse . On 7, August 1965, Lee Kuan Yew and Tunku Abdul Rahman signed on the separation agreement and passed the Separation Act from Parliament. On 9th, August 1965, Singapore officially left Malaysia.

The Modern Tragedy: Death Of A Salesman :: essays research papers

A Modern Tragedy   Ã‚  Ã‚  Ã‚  Ã‚  A form of drama in which a person of superior intelligence and character is overcome by the very obstacles he/she is struggling to remove defines a tragedy as most people know it. However, tragedy can reflect another aspect of life: the tragedies of the common people. Heroic behavior in these instances may at times be impossible. We expect, from reading the first tragedies, that only kings or nobility can be tragic heroes. Arthur Miller himself said, â€Å"I believe that the common man is as apt a subject for tragedy in its highest sense as kings were†¦[The same characteristics] which were enacted by royal beings†¦apply to everyone in similar emotional situations.†   Ã‚  Ã‚  Ã‚  Ã‚  Death of a Salesman can be defined as a tragedy, with Willy Loman as the tragic hero. Willy Loman has a tragic flaw characteristic of all tragic heroes, however, it is not â€Å"necessarily a weakness.† Willy has a lot of dignity, and he is unwilling â€Å"to remain passive in the face of what he conceives to be a challenge to his dignity, his image of his rightful status.† His tragic flaw leads to his demise.   Ã‚  Ã‚  Ã‚  Ã‚  A tragic hero begins with a purpose, falls on hard times, but, in the end, gains a better perception. This perfectly describes Willy. Willy’s initial purpose is to maintain his dignity by pretending in front of his family and not accepting a job that he believes would lower his position. He obviously falls on hard times: he loses his job, his sons are lazy bums, Biff is a thief, he constantly relives his mistakes, and Biff resents his dad because of something that happened years ago. All of these are evidence of the hard times he is having in his life. After a confrontation with Biff, which occurred because of Linda’s insistence, Willy gains a better perception of his life. Or, at least, he thinks he does. Willy believes that, by committing suicide, he can gain dignity in the eyes of his family. By doing this, they can live off the insurance money, and he will finally have been able to provide for them.

Case Silic

Case SILIC Question 1 Under IAS 40 companies can either use the cost model or the fair value model for investment property. Investment property is held to earn rentals or for capital appreciation or both of them. Next I will summarize main differences between the value models. If the company has chosen the cost model it can change it to the fair value model later. If the fair value model has chosen it is impossible to move back the cost model in practice. It is very hard to find any good reason how the cost value model will enhance the quality of financial reporting if the company has used the fair value method before.In that case if the company has chosen the fair value model the company has to use it in the future. The company has to take account of this issue. The cost model: The depreciation method is used and based on the useful lifetime or depreciation rate. The depreciation time is based on time how long the investment will turn a profit. The company has to report current valu e taken off accumulated depreciation on the balance sheet. Depreciations are reported on the income statement. If the company has chosen to use the cost model the fair value also has to be reported in the notes to the financial statement.The fair value model: Fair value of property is based on the market value. It is the price which independent player would pay for the property on the market. The company should use an expert who will confirm the fair value. The fair value has to be defined every accounting period. Fair values of investment properties are reported in the balance sheet and the changes in fair are reported in the profit and losses. The depreciations are not used in the fail value model. The choice of accounting method affects company? s solvency.When the company has made a choice to use the fair value method the total sum of balance sheet will change on the market prices. However company? s liabilities do not change. If the estate? s value decreases the company? s gear ing ratio will also decrease. This is the situation when solvency has been measured by gearing ratio. I think this is a better way because balance sheet is more indicative now. If the cost model is used solvency does not change when the market prices are changing. The choice of value method affects also on company? s ROE.If the level of rent is rising it means that profit is also going up. When company uses the fair value method ROE will be almost same as before. Profits go up and shareholder? s equity also rises. In the situation where the cost value method is used value of estates do not change when the level of rents rise. So the fair value method is more indicative in case of real return on equity. Silic Inc. has used the cost model as they have valuated their investment properties. Their ROA was 3. 41 % in 2004. If they had chosen the fair value method ROA would have been 2. 94%.Question 2 In the Exhibit 10 according to Investment Property Industry fair value seems to give bett er information about real estate companies because of the nature of the industry. One negative side of the fair value model, however, was the difficulty to make comparisons with historical accounting data. There are few paragraphs in IASB conceptual framework which deal with the performance and changes in financial position. It is important that the users of financial statements can make their economic decisions and predict future profits based on reliable information.One of the qualitative characteristics of financial statements is comparability (paragraphs 39-42) which means that the financial statements of an entity should be comparable through time. According to these views the negative side of the fair value model mentioned earlier would not be in line with the IASB conceptual framework. On the other hand the comparison between other entities might be easier when there are no mistakes or misevaluation in the financial statements. Among International Accounting Firms and Associa tions fair value model seems to be the only reliable way of using in measuring financial statements.Fair value model brings transparency in financial statement that leads to reduction of the manipulation of results by managers. According to National Financial Authorities there is, however, no rush needed to reform accounting too fast partially because of the lack of education as International Accounting Firms and Associations states. It is logical that Accounting Firms and Associations think that fair value model is the most reliable way to use in valuating. For example for auditors fair value model would make the auditing easier because there would be less malpractice or it would be easier to recognize those.IASB conceptual framework highlights the importance of reliable and faithful representation in recognizing and measuring items. Paragraph 34 says that sometimes there are difficulties to apply right measurement technique that correspond with the event. That is why the use of fa ir value model would ease identifying the right way of valuing an event in some situations and increase transparency and understandability in financial statements. Financial Institution Investors argue that fair values have problems with the volatility of earnings and may be too subjective.Financial Analysts go along with Financial Institution Investors and state that fair value model allows greater manipulation of results and introduces volatility. According to IASB conceptual framework, paragraphs 36 and 3942, financial statements should be neutral and comparable which means that subjective valuating is not allowed to occur. Still especially with the values of the assets which are not quoted on the Stock Market may include more subjective valuating in the prices even though used professionally qualified valuers.That may lead to manipulation and not to transparency as discussed earlier. Fair value model may also enable some volatility of earnings between previous financial statemen ts which may lead to difficulties to compare financial statements with historical data. One of the qualitative characteristics of financial statements in the IASB conceptual framework is prudence. Measuring events have to happen with caution especially under uncertainty which means that using the fair value model should be done with prudence and also according to substance over form principle (paragraph 35).That reduces the risk of too subjective valuating. Also the paragraphs 37 and 46 highlight that the valuating must be neutral to ensure the reliability and true and fair view of financial statements which decreases the possibility of making too considered valuating. Problems with fair value described by authorities are real but can be solved by following IASB conceptual framework and other standardizes and especially by following the substance over form principle. Question 3 There is some kind of disadvantages of the cost model. The cost model is not relevant information.It looks at the acquisition cost of an asset and does not recognize the current market value. For example some item that was purchased 15 years ago could be worth much more than the balance sheet shows. A property purchased many years ago and which is registered in the balance sheet at the original cost does not reflect the current market price. Another disadvantage of the cost model is its obvious flaws in times of inflation. This one accounting model also based on the assumption that the currency in which transac- tions are recorded remains stable, so that its purchasing power remains the same over a period of time.Another main point with regards to inflation is rise in prices for an asset. An asset purchased at a point in time may be expensive in the future. Moreover effects of inflation may not be the same for all companies in the market and the cost model accounts become almost unhelpful when comparing corporate performances. Advantage of the cost model is that this model focuses on th e services the asset will provide rather than the precise physical asset. The cost model also helps managers to forecast futures operational costs based on the past data.It is said that the basic function of the cost model accounting is to tell to user the cost of the thing. At first one disadvantage of the fair value model is frequent changes. And that because an item? s value can change frequently in volatile markets. This is seen to lead to major swings in a company? s earnings and value. The fair value model is also kept less reliable because bookkeepers may find fair value accounting less reliable than the cost model accounting. For example when items have different values in different areas. It is also said that inability to value assets is a disadvantage.Businesses with specialized assets or investment packages may find it difficult to value these items on the open market. The fair value model is claimed to reduce book value. Typically company? s book value changes when a com pany buys new assets or disposed old assets. The fair value model? s advantage is that it reduces net income both it is realistic financial statement and this model is very good for investors. And when a company is using fair value model so then values of assets decreases and same time calculates net income decreases. This in one of the advantages to companies because a lower net income results in lower taxes.When company uses the fair value method so then financial statements are more accurate than in those companies not using this method. Because assets are reported for their actual value so then it results in more realistic financial statements. In fact, the fair value model also offers advantages for investors as well. We recommend Silic to choose the fair value model. There is different kind of features which are reasons why we chose the fair value model. At first transparency, international investment and timeliness are better when a company uses the fair value model.Although when we are talking about historical cost comparisons and volatility of earnings so these things are better in the cost model method. Finally maximizing reported performance, financial accounting standards board and information quality were reasons why we chose the fair value model. Silic owns properties near airports and therefore properties consist of offices and light industrial spaces. So in such a case the premises are not suitable for just to one company use. That is the reason why the fair value model is the best way to appreciate the properties.Location and purpose are such that the properties are liquidated at the market if necessary, so the appreciation of the quality of reporting is the best alternative. If we assume that International Accounting Standards Board would start to use only one model in the future so we had to make our choice. After comparing benefits which are told before in this text between the cost model and the fair value model we decided to choose the fa ir value model. Because we saw that this model would be better to Silic. In addition all advantages of the fair value model look better in the future scenario.Question 4 IFRS 13 p. 3 states that â€Å"when a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk†¦ † Investment properties are not traded at an active market so a valuation technique has to be used.Alternatives are to use either an income approach or a market approach. In Silic’s case I would use the income approach to measure the fair value of the investments properties. IFRS 13 p. B10 states that the income approach converts future amounts to a single current amount, for example cash flows converted to discounted amount. The income approach is intended to directly reflect or model the expectations and behaviors of typical market participants. Consequently, this approach is generally considered the most applicable valuation technique for income-producing properties, where sufficient market data exists. Wikipedia 2013. ) Income approach includes different valuation techniques. These techniques are; for example, present value techniques, option pricing models and the multi-period excess earnings method. Fair values can be calculated in different ways. The nature and location of investment properties have an effect on the fair values. However, I don’t think the choice of method should depend on the nature and location of investment properties. I see that regardless of which method is used the nature and location will affect on the fair values so that the fair values will be accurate.Question 5 IFRS 1 p. 6 states that an entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs. Silic’s first IRFS reporting period is 1. 1. 2005-31. 12. 2005. Silic presented one-year comparative information for the year 2004. Therefore, its date of transition to IFRSs is the beginning of business on 1 January 2004. So Silic should prepare its opening IFRS statement of financial position at 1 January 2004.Question 6 According to IFRS 1 paragraph 10d, assets and liabilities should be valued by using IFRSs which means that assets and liabilities should be recognized and valued as IFRS would have always been in use in the company. The paragraph 100 in the Framework includes different kind of ways to measure assets and liabilities. One of the possibilities is historical costs which is the most commonly used measurement basis according to the framework. Assets must be valued at fair valu e or at the amount of cash paid and liabilities at the amount of proceeds received in exchange for the obligation.According to IFRS 1 Appendix D paragraphs D5-D7 an entity may elect to measure an item of property, plant and equipment at its fair value or use a previous GAAP revaluation if the revaluation is comparable to fair value or cost or depreciated cost in accordance of IFRSs. These options are also available for intangible assets including goodwill, research and development and for investment property if an entity elects to use the cost model in IAS 40. In addition according to IFRS 1 Appendix C paragraphs C1-C5 an entity can choose between two options how to measure goodwill.An entity can apply IFRS 3 and either apply IAS 21 to measure goodwill or not apply IAS 21 and treat goodwill as assets and liabilities of the entity (C2). If an entity choose not to use IFRS 3, according to paragraph C4g, goodwill can be its carrying amount in accordance with previous GAAP. In addition there are few adjustments to follow if required. Because of the differences between the accounting policies of GAAP and IFRS an entity have to recognize adjustments that arise from events and transactions before the date of transition to IFRSs. An entity shall recognize those adjustments directly in retained earnings. (IFRS 1, paragraph 11. )

Bioethics euthanasia Essay Example

Bioethics euthanasia Essay Example Bioethics euthanasia Paper Bioethics euthanasia Paper Another concern that arises in permitting euthanasia is the incompatibility of the physicians fundamental moral and professional commitment to heal people and to protect their life (Pence, 1998, p. 56). Common euthanasia practice by physicians would also lead to distrust between patient and physician, because patients would have to fear that a treatment was intended to kill them not to cure. The control of high health care costs lead to a pressured budget, which could use euthanasia as an alternative option to sufficient treatment and care (Keown, 1996). However, surveys showed that many people from different societies all over the world would welcome the legalisation of active voluntary euthanasia. A survey in Australia showed that ca. three quarters of Australians would welcome voluntary euthanasia and that people from a church background had more supporters for euthanasia than opponents (South Australian Voluntary Euthanasia Society, 2004). There are as many reasons to legalise euthanasia as there are for keeping it prohibited. Mercy is one of the strongest arguments for euthanasia. A person should be allowed to be released from suffering and pain if there is no hope for cure but only death. Another good consequence of legalising euthanasia would be the possibility to respect personal autonomy and self-determination of patients that request euthanasia (Kerridge, Lowe and McPhee, 1998). The right to die with dignity is a major argument for euthanasia. Many people are afraid of their last days, and this does not count for only terminally ill people but also for every other person. For example, people are frightened of becoming old and loosing their continence or not being able to feed themselves. These facts do not need to arise from a terminal illness; a healthy old person can loose those abilities as well. For some people, this would be a loss of dignity and they may choose to be euthanased (Pence, 1998). Other people may want their families to remember them as they were in the good days. As the reader discovered, there are many pros and contras related to euthanasia. Community viewpoints can differ greatly, depending on the beliefs of the community members. In Australia, major groups of opponents are Aboriginals and Torres Strait Islanders. Their religious beliefs and concerns about discrimination and distrust in medical care play a key role in rejecting euthanasia (Kerridge, Lowe and McPhee, 1998). Many disabled people are against the legalisation of euthanasia. This could have its roots in former Nazi Germany, where thousands of disabled people were involuntary euthanased because they were considered not worth living (Keown, 1996). However, the majority of a liberal community would welcome the legalisation of active voluntary euthanasia, because personal autonomy and self-determination are of great importance for these groups. In a community, where paternalism rules, people would do what they expected to do and what is good. Those communities are mainly strong religious or traditional groups (Charlesworth, 1993). The fact is that active voluntary euthanasia is illegal in Australia, though the Northern Territory legalised it under The Rights for the Terminally Ill Act 1995 and was the first jurisdiction worldwide. However, the Act was revoked by the federal parliament in march 1997. The only countries that legally provide euthanasia today are the Netherlands and Belgium (Australian Voluntary Euthanasia Society, 2004). At the very beginning of this essay, the reader was introduced to passive voluntary euthanasia, another form of bringing about death, although it is different from the legal and ethical view. Passive voluntary euthanasia refers to withholding or withdrawing life-sustaining treatment, which leads to a hastened death of the patient at his or her request. The patient with a terminal illness is allowed to die. As discussed earlier, this form of euthanasia is seen by many people as morally tolerable. Australian Law tolerates passive voluntary euthanasia under certain circumstances (Kerridge, Lowe and McPhee, 1998). A common-law right exists that enables all patients of legal capacity to refuse medical treatment and therefore gives the ability of requesting withholds or withdrawals of life-sustaining treatment that can hasten death. Certain criteria must be met to participate in such an act. The Northern Territories Natural Death Act 1988 is such a law, where terminally ill patients that meet the requirements of the act, can refuse treatment and therefore the prolongation of their life (Staunton and Chiarella, 2003). The patient that meets all the criteria has full personal autonomy and no one can interfere in his or her decision. Surveys all over the world showed that many people, including health professionals, think positively of euthanasia and they would like to see changes in the government legislature that legalise euthanasia (Australian Voluntary Euthanasia Society, 2004). This result leads to an emerging ethical role of the nurse. More and more patients are aware of the meanings of euthanasia and that there are other ways to achieve death, such as double effect (Kerridge, Lowe and McPhee, 1998). The nurse will be more and more involved in the decision-making and has to make moral decisions herself. A nurse needs to remember that, even if a patient is very sick and in severe pain without hope of cure, begging to die, there is nothing she can do, but reassure him or her and to give comfort. It is also important for a nurse to act as outlined in the four major ethical principles, which are autonomy, non-maleficence, beneficence and justice. Non-maleficence emphasizes the principle of above all, do no harm. This has to be considered and remembered when terminally ill patients beg for mercy. Beneficence refers to above all, do good (Staunton and Chiarella, 2003). This principle can be controversial, especially in relation to a terminally ill patient. Nurses from a particular cultural background could experience great difficulties in allowing a patient to die and withholding treatment, because their beliefs are against death. Furthermore, personal relationships, thoughts and certain attitudes can play an important role in moral decision-making for the nurse. However, The Australian Nursing Councils Code of ethics includes the four ethical principles and a nurse should act in moral decision-making under this code (Staunton and Chiarella, 2003). Issues of euthanasia are very controversial and confusing. Hopefully the reader was able to penetrate the fog of confusion and gain some understanding of the issues accompanying euthanasia. The rights of the patients and autonomy in a liberal society have been outlined and need to be considered frequently, because of their enormous importance in professional health care. Pros and contras have also been discussed. However, every person is unique and has their own value of life; therefore, every person might think differently about the issues related to euthanasia. The ability to think differently is another form of autonomy that one can exercise in a liberal society like Australia. Bibliography: Charlsworth, M. (1993) Autonomy and the liberal ideal: Bioethics in a liberal society, Cambridge University Press, Melbourne Hawley, R. , King, J. Weller, B. F. (2003) Australian NursesDictionary, 3rd edn. Bailliere Tindall, Sydney Keown, J. (1996) Euthanasia Examined, Cambridge University Press, Great Britain Kerridge, I, Lowe, M McPhee, J. (1998) Euthanasia: Ethics and law for health professions, Social Science Press, Australia Pence, G. E. (1998) Classic works in medical ethics, McGraw Hill, Boston. British Medical Association (1993) Medical Ethics today: Its practice and philosophy, British Medical Association, Plymouth South Australian Voluntary Euthanasia Society (2004) saves. asn. au/ (Online, accessed 20. 05. 2004) Staunton P. Chiarella, M. (2003) Nursing and the Law, 5th edn. Churchill Livingston, Sydney The Hon. Prime Minister Mr John Howard (1997) Sir Robert Menzies Memorial lecture: Australia in the world, University of London http://home. vicnet. net. au/~victorp/liberals/nsw/Howard. html (Online, accessed 23. 05. 2004) Claudia Zschernack s127283 9/05/2007 NUR 111 Health and Health Professions Bioethics 1.

MBA Online Program at Cleveland State University Essays

MBA Online Program at Cleveland State University Essays MBA Online Program at Cleveland State University Essay MBA Online Program at Cleveland State University Essay Cleveland State University has a long history of MBA programs. It was founded in 1964 and offers various undergraduate and graduate programs. The online MBA program goes under its Monte Ahuja College of Business where students can find many areas for getting a final degree. This business has been accredited by AACSB which represents the best accreditation an online MBA course can have. The accounting program of this school has also received AACSB accreditation. The only thing you need to do is file up the application and get ready for getting advanced knowledge in your field. The Cleveland State University online MBA programs are preparing the students for life after they graduate. Their curriculum has been made to serve any student in order to become the best in his/her area. They tend to cover many areas of interest for the students to find their perfect place. The students will be able to find many eye-catching and advanced courses such as Labor Relations, Human Resources Management, Marketing Management, Financial Management and Managerial Accounting. If you are interested in any fields in particular, be sure that you will get the best education. The students won’t feel any difficulty getting these programs. The staff is online 24/7 enabling you to get through any technical issue that might come up. They have very simple programs that will get you through online learning and provide you with easy assistance. The Cleveland State University wants to assure you that every question you might have will be answered right away. All students will be required to take a standard admission test. There are couple of ways you can avoid being tested for admission, but most of the students will have to take it. The score for passing the test is 50% and above for getting qualified. The tuition for signing up for these online MBA programs here is the same like in the other universities. The difference here is that Cleveland State University offers financial aid for all students to get into their courses. All students have the right to apply for financial aid. So far, 70% of all students have used financial aid from the university. The tuition includes course materials and books, iPad 4G with Verizon contract for each student until the end of the program. Cleveland State University offers flexibility. You will be able to gain access to the required materials every time you need them. The only thing you need is an Internet connection. The professors are also able to interact with the students and provide them with additional materials for learning. Choosing Cleveland State University gives you the right to be among the best.

Analyzing aspects of the employment process Essay

Analyzing aspects of the employment process - Essay Example ying weaknesses and strengths as well as opportunities for improvement and skills development" (Introduction: Performance Appraisal). Hence, the importance of performance evaluation becomes obvious and can be applied to our organization through various methodologies including graphic scale, checklist, forced choice, ranking, paired comparison, forced distribution, MBO, and BARS (Dessler, 2000) as well as with the aid of incentives, bonuses and word of appreciation and a pat on the back. Research by Luis et al. (2001) suggests that performance evaluation when applied adequately can reap massive fruitful results including improved customer satisfaction diffusing from employee satisfaction, ameliorated work performance and product quality, ease in retaining trained and diligent work force and so on and so forth. Planning and strategic decisions about recruiting include both internal and external recruiting. There are various internal sources of recruiting that work effectively to accomplish the targeted organizational goals. As Buford, Bedeian & Lindner (1995) & Zoller (1996) define, "recruiting is the process of generating a sufficiently large group of applicants from which to select qualified individuals for available jobs" and apart from the external sources including media advertising, walk-ins, public and private employment agencies, educational institutions, state agencies, government programs, direct recruiting (Lindner & Zoller), there are internal sources that are effective. These internal sources of recruiting include employee referrals and internal job postings (Lindner & Zoller). Good, experienced, trained and hard working employees when make referrals, organizations must feel obliged. This is because, employee referral is one internal source that has so far proved quite effecti ve in the recruiting procedure worldwide. Employee referrals minimize the work load and share the responsibility with the management which otherwise remains solely responsible for recruiting the right people at the right time (Lindner & Zoller). What makes this internal source effective is the reason that those applicants that are referred by the working employees have a clearer picture of the organizational expectations, aims and vision and can shape their expectations from the organization and their duties accordingly in a better fashion than applicants that are recruited directly through other sources (Lindner & Zoller). Another very effective internal source of recruiting is internal job postings. Vacancies year round can be filled in by the working as well as the deserving employees that can be found, located and analyzed internally through the application of performance appraisal. "These vacancies may represent promotions (upward moves) or transfers (lateral moves). Posting an d circulating notices of vacancies maximizes employee awareness of job openings. The notice should include such items as title, department, job summary, qualifications, and salary and should be placed on bulletin boards,

As the Arabs see the Jews His Majesty King Abdullah, Essay - 1

As the Arabs see the Jews His Majesty King Abdullah, - Essay Example tant history of Palestine is vague, King Abdullah in his 1947 letter asserts correctly that the awarding of it to the Jews by Britain, helped along by America, is one of history’s most dubious and inequitable actions—the giving of a gift neither the English nor the Americans had the right to offer. Taking each of his arguments in order, the charges of Arab anti-Semitism are clearly out of context and seem suspiciously part of the Zionist plan to use the tragedy of the Holocaust as justification for the takeover of Palestine. Rubin (1987) writes, â€Å"Among large and increasing numbers of U.S. Jews, the ideal view of Israel... of a poor little Israel that is surrounded and threatened by big, hostile, anti-Semitic Arab countries has been drastically changed to something much closer to the reality† (12), a reality that existed then as it did today. Clearly history recalls that the tribes of Israel lived, thrived and prospered with other tribes all over the Middle East. That there is evidence they were somewhat subjugated in Palestine at some period in the middle ages had little to do with their ultimate Diaspora to the European continent, and even less to do with their modern claims on Palestine as â€Å"theirs.† If any enmity exists it is more likely over argument s as to the location of the Temple Mount as Jewish sacred land, and the over the years it also became important to the Moslem religion. It seems then that the real enmity has more to do with religious claims than toward a certain group. Even Rubin (1987) suggests that the new anti-Semitism may be, in reality, anti-Zionism, a quite different matter. As the King points out, the Jews thrived in Spain under the Moors (Abdullah, 1947), until, that was, Christians eventually drove them out or killed them during the Christian sponsored Inquisition. The King points out correctly that it was European Christians, not Arabs who persecuted the Jews, a persecution that culminated in the Holocaust. The King makes an