Symptoms, And Treatment Of Schizophrenia - 1413 Words

Overview, Symptoms, and Treatment for Schizophrenia Schizophrenia is a mental disorder that is affecting people’s lives every day. There isn’t a cure for this disorder and it is lifelong. Schizophrenia can affect a person’s thoughts, emotions, and actions. People with this disorder can have a hard time figuring out what is real and what isn’t real. A common side effect to schizophrenia is hallucinations and delusions. Another common side effect is social withdrawal, which means that they avoid social interaction. Patients with schizophrenia undergo lots of medications, therapies, and are taken to specialists to get help. Schizophrenia is a mental disorder that usually starts at a young age for people. Statistics show that 9 out of 10 men†¦show more content†¦In the undifferentiated subtype, the patient has bits and pieces of the paranoid, disorganized, and catatonic type. They can’t be diagnosed to a subtype since they share symptoms of eac h of them. The residual subtype has some of the negative symptoms of schizophrenia but do not have psychotic episodes at that current time. To be in this subtype, they had to have had at least one psychotic breakdown. The list of these subtypes was removed in the DSM-5 and are now listed under Schizophrenia Spectrum Disorders (Atkins, Frey, Key, Wienclaw, 2012). Delusions Delusions are one of the most common symptoms to schizophrenia. Delusions are false beliefs that the patient believes is true. An example is when the patient believes someone is following them or â€Å"out to get them†. Just like schizophrenia, delusions also have subtypes. The first subtype is erotomanic which is when they believe that someone is in love with them and they will go through many obstacles just to try to contact them. The next subtype is grandiose. Grandiose is when the person believes that they are famous or have a lot of power over others. The persecution subtype is when they feel that someone is against them or spreading rumors about them. The forth subtype is jealousy, and is when the patient believes that their spouse isn’t being committed to the relationship. The final subtype to delusions is somatic. The patient believes that there isShow MoreRelatedSymptoms And Treatment Of Schizophrenia Essay937 Words   |  4 PagesIntroduction Per MentalHelp.net, schizophrenia is rare with approximately one-percent of the worldwide population and 1.2 percent of the population of the United States suffering from the disease as of 2009. Accurate statistics are difficult to obtain because many sufferers do not seek help. Symptoms typically – but not always – present in teen years with different peak times for females and males. Females have two peak times of vulnerability – mid- to late twenties and again around 40 – whereasRead MoreSymptoms And Treatment Of Schizophrenia1108 Words   |  5 PagesSchizophrenia What is schizophrenia? Schizophrenia is a psychiatric disorder characterized by hallucinations, delusions, disorganized thought, cognitive impairment, and mood symptoms. Hallucinations may include hearing voices (auditory hallucinations) or seeing people (visual hallucinations) that are not actually present. Patient also often have â€Å"negative† findings such as decreased energy, flat affect, and a lack of interest. These symptoms must typically be present for at least 6 months andRead MoreSymptoms And Treatment Of Schizophrenia1060 Words   |  5 PagesIntroduction Schizophrenia is a well-known emotional and mental disorder that causes hallucinations, and paranoid and delusional behaviour (Hoffer, 2004). In contrast to many other diseases, schizophrenia is mostly due to genetics and influenced by the environment. People who suffer from this disorder usually cannot differentiate from the imaginative world from the real one. Schizophrenia is often a result of stress and develops gradually (DeLisi, 2011). It is therefore, essential to start earlyRead MoreSymptoms And Treatment Of Schizophrenia1238 Words   |  5 Pagesdiagnosed with them. Although there are many neurological diseases, schizophrenia is one of them. Schizophrenia is one of the more known disorders in the psychological world. Throughout this paper the following questions are answered: what is schizophrenia, what are the causes of schizophrenia, what are some of the types of schizophrenia, and what are the treatment options for those who are diagnosed with schizophrenia? Schizophrenia is a disabling disorder and is chronic and severe to those thatRead MoreSymptoms And Treatments Of Schizophrenia1205 Words   |  5 PagesSchizophrenia Roughly 2.5 Million Americans have been diagnosed with a chronical brain disorder known as Schizophrenia. Most people believe schizophrenia causes people to have split personalities, but that’s not the case. The illness called Schizophrenia causes a person to hallucinate, hear voices that others can’t hear, make people believe that they are being watched, and the belief somebody is out to harm them. (Mental Health America 2015) In this paper I will write about the prevalence, whatRead MoreSymptoms And Treatment Of Schizophrenia1011 Words   |  5 PagesSchizophrenia is a mental disorder that consists of hallucinations, delusions, disorganized speech and thought. â€Å"Schizo† if Greek for Split while â€Å"phrene† means mind; schizophrenia literally translates to split mind (Burton, 2012). Why is schizophrenia considered to be split minded? According to Khouzam, 2012 split mind is used to describe the disruption within the thought process Schizophrenia i s a mental disorder that has subcategories that include paranoia, catatonia, disorganized, residual andRead MoreSymptoms And Treatment Of Schizophrenia843 Words   |  4 PagesPeople who suffered from schizophrenia were once mistaken to be â€Å"dangerous† and untreatable. For this reason, they were often institutionalized and removed from society (DiRocco). The causes of this mental psychotic disorder has been much more understood over the past decade resulting in the possibility for people with schizophrenia to live more average lives. Development of treatments, such as medication and various forms of psychotherapies, have been effective in treating symptoms and common comorbidRead MoreSymptoms And Treatment Of Schizophrenia1058 Words   |  5 PagesSchizophrenia is defined as â€Å"a brain disorder that affects the way a person behaves, thinks, and sees the world.†(Melinda Smith, Jeanne Segal). Schizophrenia is treatable but incurable, and is present in one perce nt of the general population. Some people with schizophrenia can function normally without the help of medicines, while others must rely on medications. The disorder can also get so severe that an individual may need to be hospitalized or worse. The measures needed to treat schizophreniaRead MoreSymptoms And Treatment Of Schizophrenia1545 Words   |  7 PagesSchizophrenia, according to the Diagnostic and Statistical Manual of Mental Disorders (DSM), is a psychotic disorder that is characterized by delusions, hallucinations, disorganized speech and behaviour, and other symptoms that cause social or occupational dysfunction (American Psychiatric Association [APA], 2013). The symptoms of schizophrenia invade every aspect of a person: the way someone thinks, feels, and behaves; which implicates their interpersonal and working relationships. Individuals sufferingRead MoreSymptoms And Treatment Of Schizophrenia1476 Words   |  6 Pages Schizophrenia, paranoid type was researched i n terms of diagnostic criteria based on many different actions that affect people in multiple ways. Schizophrenia is a disease in the brain that is an emotionally draining illness that can affect the victim along with anyone in contact with the victim. RB a young man has a diagnosis of schizophrenia, paranoid type. He lives at home with a loving family and he was always socially active and great student. Schizophrenia has been a severely stigmatized disorder

Alcohol As A Common Phenomenon Essay - 934 Words

INTRODUCTION In this modern era alcohol has become an inevitable ingredient in all our festivals and holiday parties. It is hard to find a get-together party or a family function without alcohol. Beverage shops are crowded not only in weekends but also every evening. Addiction to alcohol has become a common phenomenon. In this chapter we see the brief history of drinking and about the chemistry of alcohol, characteristic features of an alcoholic, the meaning of alcoholism etc. In our society we can see that people are taking alcohol without considering their age and gender. Certain misleading wrong concepts about alcohol make us think that alcohol is somehow good and thus we may fall in the black hands of alcohol. It is good to study about the uses of alcohol, different kinds of alcohol, different patterns of drinking, different stages of alcoholic addiction etc. This very first chapter gives a brief exposition on all these aspects. 1. HISTORY OF DRINKING â€Å"The first alcoholic beverages were fermented. Scenes showing fermentation appear on pottery made in Mesopotamia as early as 4200 B.C. Brandy is probably the oldest distilled beverage. It may have been made as early as A.D. 100. By the 1400’s, whisky had been distilled in Ireland and Scotland. Gin was first made by a Flemish doctor in the 1600’s.† We all know that alcohol is a chemical compound. Its consumption is injurious to health. So in the history there were attempts to limit the use of alcohol. Alcohol isShow MoreRelatedSpontaneous Human Combustion Essay1349 Words   |  6 Pages Some may believe the SHC phenomenon has only been around for the past few decades but ...spontaneous human combustion (SHC) began to appear in medical reports as far back as the 17th century... (Mysteries 80). Rare and abnormal deaths caused by fire were just as common back in the eighteenth and nineteenth centuries as they are nowadays. To find a logical explanation scientists looked for a common thread in the cases. This common thread seemed to be alcohol. During this Victorian era, anRead MoreAlcoholism Is A Strong Predictor Of Job Loss Amongst Men829 Words   |  4 Pagescurrent study seeks to answer a common question about alcoholism and unemployment; specifically, what is the causal factor. Researchers examined whether or not alcoholism caused an individual to lose their job, or if their job caused the individual to drink. Results of the study indicate that alcoholism was a strong predictor of job loss amongst men. The frequency and amount of alcohol consumed were crucial elements during this course of research. The greater the alcohol consumption, the more likelyRead MoreDigestive Case Study1057 Words   |  5 Pagesthe basic mechanism that underlies the condition. Pancreatitis is inflammation of the pancreas, it can be acute (sudden onset) or chronic (permanent). The exact cause is unknown, but predisposing fa ctors have been identified. The two most common causes is alcohol and biliary tract disease. The pathophysiology of the disease is where the enzymes within the pancreas cannot flow out because of an obstruction of the pancreatic duct from edema, stones, or scar tissue. As the enzymes within the pancreasRead MoreThe Pancreas Relative Essay1428 Words   |  6 Pagesthe duodenum. - When the liver cells secrete bile, it is collected by a system of ducts that flow from the liver through the right and left hepatic ducts. These ducts ultimately drain into the common hepatic duct. The common hepatic duct then joins with the cystic duct from the gallbladder to form the common bile duct, which runs from the liver to the duodenum (the first section of the small intestine). Then, when food is eaten, the gallbladder contracts and releases stored bile into the duodenumRead MoreMarketing On Christmas Gift Exchange And Asymmetrical Business Relations By Jeannette Lemmergaard, And Sara Louise Muhr 1320 Words   |  6 PagesNative traders before the actual trading. As the importance of this tradition is emphasized in the article as well as the data presented, this paper aims to explore the influence of receiving gifts on trade between the two parties. Gift exchange is a common practice among many countries and many professions. The economists look at gifts as an incentive to increase productivity. This theory is tested and proved in the following two articles. The article â€Å"Regarding gifts—on Christmas gift exchange andRead MoreEffects Of Alcohol On Social Behavior1693 Words   |  7 Pagesmeals, and in many other environments. Alcohol is a psychoactive drug (it alters mood and potentially consciousness) and is specifically classified as a depressant. Depressant drugs slow down the nervous system and physiological functioning while promoting a relaxing, drowsy feeling. In the case of alcohol, these aforementioned effects typically arise when heavy doses of the drug are consumed. In low to moderate doses, however, the opposite happens. The alcohol has a mood-elevating effect, along withRead MoreEssay about The College Rioting Problem1713 Words   |  7 Pagesrecent phenomenon sweeping college campuses throughout the nation has been titled â€Å"celebratory rioting,† when a large-scale celebration turns into a violent mob. Celebratory riots are characterized by the fact that they involve a large unruly group under the i nfluence of alcohol with no political goals or understood focus for the violence. The rational of this campus craze has left many school administrators, city officials, and students perplexed. â€Å"I just don’t understand it†¦We had alcohol in myRead MoreEffects Of Binge Drinking On College Grounds786 Words   |  4 PagesInstitute on Alcohol Abuse and Alcoholism, binge drinking is defined as the consumption of five or more drinks for males and four or more drinks for females consecutively in the same day, within a two-hour period. Problem drinking seems to be a phenomenon highly present amongst the college-age population. However, not a lot of focus has been given to the negative impacts that come along with binge drinking on college grounds. Having encountered multiple clients reporting problems with alcohol consumptionRead MoreThe Effects Of Alcohol And Tobacco On The Age Of Addiction981 Words   |  4 Pageslifestyles and over work, obsession with sports or video games, alcohol abuse, or drug abuse. A person can end up with a drug addiction or alcohol addiction at any age. Younger people face different social pressures surrounding drugs and alcohol. Sub stance abuse is often related to negative experiences at some point during life. Researchers have found that abuse at any age can influence an individual s choice to turn to drugs or alcohol. Middle age and elderly deal with life changes such as divorceRead MoreFavors for and Against Lowering the Legal Drinking Age771 Words   |  4 Pagescannot legally buy and consume alcohol. Strong (It tells you everything that an 18-year-old can do) Like it or not alcohol is part of the fabric of American Culture. People drink at parties, weddings work functions and any other events. And medical research suggests that moderate drinking of alcohol can reduce the risk of heart disease, strokes and possibly diabetes. Strong (This statement can be true people do drink at events) Prohibiting the use of alcohol under the age 21 serves to drive

Appendix E Racial Formation Free Essays

University of Phoenix Material Appendix E Part I Define the following terms: |Term |Definition | |Racial formation | | | |Too look at a race as a socially constructed identity. | |Segregation |Setting apart or separating things or people and may refer to. |De jure segregation | | | |Segregation or isolation of individual from main group that Is imposed by law | |Pluralism |A condition in which numerous distinct ethnic, religious, or cultural groups are present and | | |tolerated within society | |Assimilation |The process whereby a minority group gradually adopts the customs attitude of the prevailing | | |culture. We will write a custom essay sample on Appendix E: Racial Formation or any similar topic only for you Order Now | Part II Answer the following questions in 150 to 350 words each: †¢ Throughout most of U. S. history in most locations, what race has been the majority? What is the common ancestral background of most members of this group? It shows that the whites were the majority group threw out history, also it was deemed by the color of your skin also meaning if you had lighter looking skin the you were consider to be white , but if you had the darker looking color of skin then you were deemed to be of a different race. †¢ What are some of the larger racial minorities in U. S. history? What have been the common ancestral backgrounds of each of these groups? When did each become a significant or notable minority group? Hispanics really outnumber the African Americans as the largest minority group in Us history for the first time and that’s when the government starting counting the nations population more than two centuries ago. The Census Bureau’s confirmed a symbolic milestone for a nation whose history has been mainly black and white racial dynamics. They also said that it is adding a new dimension to everything from product making to politics learning the about their ethnic background. http://usatoday30. usatoday. com/news/nation/census/2003-06-18-Census_x. htm †¢ †¢ In what ways have laws been used to enforce discrimination? Provide examples. These laws were intended against which racial minorities? Professor Gates from Harvard University was arrested by police investigating a possible break in at his own house. A lot of the Harvard faculty thought it was racial profiling. Again another incident was another Professor Counter which is in neuroscience, was almost arrested by Harvard Security in 2004 after being mistaken for robbery suspect as he crossed the Harvard Yard, Security officers threatened him to be arrested when he couldn’t produce his identification badge. Both professor are thinking that black men are being targeted by the Cambridge police department. http://www. boston. com/news/local/breaking_news/2009/07/harvard. html In what ways have laws been used to eliminate discrimination? Provide examples. Did the laws work to eliminate discrimination? This country has taken a huge step forward and has accepted some new changes and the remaining have not adapted to change. For example where at one time it was o kay to discriminate against race, for its wrong today, but yet we are more accepting Bisexuals/Homosexuals to our country, instead of pushing them away. So now we are accepting gay marriage, and then we have others who do not. So what this is saying is laws are helping to change but not eliminate it, and that will take some time to do and a shift in culture and society. Lindsey Metzler How to cite Appendix E: Racial Formation, Essay examples

Preconceived Notion free essay sample

First Impressions: True or False? â€Å"Don’t be over self-confident with your first impressions of people† – Chinese Proverb. Even though people try not to make preconceived notions, it just seems to happen instantly and uncontrollably. Once you have â€Å"branded† that person with your preconceived notion, they will always seem like that when you see them and it would be hard to change your mind about them. The only way of knowing how people are truly is to simply give them a chance and talk to them and get to know them better because you may never know when your notion may be overthrown. It is my personal experience to say that my first impression of someone who is now one of my closest friend have been overthrown when I took a chance and talked to her. The person that proved my preconceived notion to be false is one of my closest friends named Jolie. We will write a custom essay sample on Preconceived Notion or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My first impression of her was not very nice at all, but in all honesty, it may not have been a decent day for me when I first met her. The first time I met Jolie, the first thing that triggered in my mind was, â€Å" Wow! This chick’s voice is super annoying†, and maybe with some other colorful words in between. Secondly was the content of which she was speaking about; all her top branded clothes, shopping nearly everyday, money shredding, and basically getting whatever she wanted whenever she wanted. Soon, my thoughts of her were simply, she was a stuck-up, spoiled princess who is not grateful for anything that her parents give to her. A few weeks after my awful notion of her, I finally was able to meet the real Jolie when my math teacher, Mrs. Burns, made us project partners. Thanks to the project, we managed to exchange phone numbers and conversed and I was allowed to talk know her better. I found out her parents were divorced and that the shopping nearly everyday was to spend time with her mother or father, depending on which day/week she was who. I also discovered that the branded clothes were for her to go out to dinner with her father because after all, she was his little girl. Jolie is a very caring friend who will always have my back whenever I needed it, and I know that for a fact. The experience I had with Jolie changed my complete view on everyone I walk pass or even have class with. Even though I promised myself that I would not make preconceived notions about people that I do not know, the idea seems to instantly pop into my mind. Although it would be easier to just go with your thoughts, I think about my experience with Jolie and disregard that false information. In my mind, that person is â€Å"Innocent until proven guilty†, or until I interact with them and learn real facts about them. Do not always believe in your first impression because there is always a chance that it was wrong. The way you â€Å"brand† a person can lead you away from a possible friend, or even lover. What I went through with Jolie led me to a greater understanding of people and to be able to give them a chance to be your friend.

Islamic Religion and Its Influence on the Society

Introduction Africa is one of the largest homes to Muslims because many of them live in Africa. Islam means submission and peace and Muslims live a peaceful life by submitting to Allah. Hollins (64) argues that a Muslim is any person following Islamic laws. According to Islam traditions, Allah sent angel Gabriel to reveal His word to Mohammed hence becoming the messenger of Allah.Advertising We will write a custom research paper sample on Islamic Religion and Its Influence on the Society specifically for you for only $16.05 $11/page Learn More The Qur’an is a holy book with Allah’s revelations and teachings that dictates the core beliefs and cultures of the Islamic community. According to Center for Health Disparities, the Islam faith is among monotheistic religions such as Judaism and Christianity (2). The objective of this paper is to understand Islam as a religion, the way it affects its followers and the way in which its followers view the world in general. Morocco is an Arab country whose main religion is Islam. The laws of the country are set based on the religion that is also used to govern spiritual, social, and political aspects as Mernissi points out (3). Morocco is derived from a word in Arabic language â€Å"al-maghrib-al-asqsa† that means far west. McGuiness argues that the value systems, beliefs and practices of Moroccans are culturally assimilated in Arab and Berber Muslim traditions (494). In addition, the history of Islam in Morocco started in the desert oases of Arabia in the 17th century A.D. Christians and Jews first inhabited the region. The Quran and Prophet Mohammed Teachings dictate the Muslim culture and practices. Islamic Traditions and Cultures The traditions and practices of the Muslim culture are enshrined in the Holy Qur’an. Khan gives some of the forbidden practices and normal way of life. Food plays a vital role and meaning in the Islam religious life because eating is one way of worshipping Allah (108). There are two types of foods. The Halal, which is food that is accepted before Allah and Haram, the food prohibited by the Muslim faith. Some of the other things that are prohibited by the Qur’an include: charging interests on loans and using usury is prohibited The Qur’an forbids a husband from taking dower from his wife in cases of a divorce. Dower is a gift that a wife gets with no conditions attached. Alcohol, nicotine, drugs and other by-products from these elements are not allowed. Pork and its by-products are prohibited. Muslims women are not supposed to wear tight clothes that portray their skin and shape. They are required to cover all parts of the body except hands. Some cover their faces with veil and it varies from country to country. Men cover their bodies from the knee to the neck with caps covering the heads. No one has the right to take life because life is sacred. Therefore, suicide is a serious offence before Allah T he expression of Islamic art is architecture that is depicted in the way houses, buildings and mosques are constructed. Islam is rich in theology and several spiritual practices that Muslims follow in their day-to-day walk. Prayers A prayer plays a central part in the life a Muslim. Muslims have different types of prayers such as personal prayers that can be said anywhere and anytime and ritual prayers that are conducted in a specific manner with special words kneeling and facing ka’bab the direction of the holy city in Mecca.Advertising Looking for research paper on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Prophet Abraham built Ka’bab and it is cubical in shape. The ritual prayers are said 5 times in a day, in the morning, midday, mid afternoon, sunset and before going to bed. The prayers are offered in mosques on Friday and only men are allowed to attend the prayers. There are no chairs in the mosque s and worshippers kneel down during their services, shoes are not allowed, as it is a holy place. Before any ritual, they have to wash their faces, hands and feet before approaching Allah. Pilgrimage/haji In 622 C E, Prophet Mohammed saved himself from his enemies who were after his life by running and hiding in the holy city of Medina. Mecca is a central part of a Muslim life and they go to pay homage to the place that is closely related to the life of their prophet. The Qur’an encourages its followers to participate in the annual pilgrimage visit. Fasting Fasting is a very important practice that Muslims perform once a month annually during the month of Ramadan that starts after the full moon. During Ramadhan, the faithful abstain from taking food and drinks from dawn to dusk. Zakat The Quran encourages Muslims to be responsible and kind to the less fortunate people in the society and there is a mandatory contribution of zakat by Muslim faithful to be taken to the less fort unate people in the society. Islam as a religion has a holistic approach to life with major implications to men and women in Morocco. The Islamic law transcends the modern system of law as it is a way of life and therefore sacred. Mernessi believes that Islamic law (sharia) denies people an opportunity to alter the bad laws as it will be questioning Allah’s wisdom. For instance, changing personal law is errant behavior (dalala) and the punishment of dalala is hell (2). How religion affects human health or health care system. The Center for Health Disparities believes that Muslim health practices vary depending on their ethnicity rather than religion (3). Culture shapes and promotes how people behave and it can affect either someone’s health positively or negatively. For instance, Islamic laws encourage the male to have more than one sexual partner while it is unlawful for females to have more than one partner and this places the woman prone and be infected with sexuall y transmitted diseases such HIV/AIDs. Men have a greater access to health more than the women do. Sen indicates that the failure to give women attention and care when sick results to fewer women surviving, than men who are given food, social and medical attention (61).Advertising We will write a custom research paper sample on Islamic Religion and Its Influence on the Society specifically for you for only $16.05 $11/page Learn More How religion affects roles in men and women Moroccan laws and culture are derived from the Qur’an and it clearly states the rights and roles of women and men in the society and their various positions. Sura states â€Å"Allah charges you on providing for your children; to the male the equivalent of two female† (Sen 61). This means what a man has is double of what a woman has. Males should provide financial support and care. In Sura 4:34, â€Å"Men are in charge of women, Allah made one of them to be better than the other and good women are obedient† (Sen 61) this puts the men to be superior of women and the men should be masters over women. Prophet Mohammed, who is a superior being and a role model, believes women are less intelligent and not so, religious and a country that elects a woman ruler is doomed to fail. Male leaders are encouraged to take senior positions in the organizations. Women as the lesser being are treated like slaves and cleanliness, housework is a woman duty. Moroccan labor laws have many restrictions on employment applying to children and women below the age of 16 and this discourages the women folk as they have also to do the house chores fully. How religion affects Educational system Islam plays a role in the development of the curriculum and students choice in selecting subjects. Westerlund and Rosander argue that schools are putting more emphasis in training languages and History, Mathematics and Geography (8). Women in Morocco are supposed to be passive in accepting the status quo. Many educated Moroccan women have started fighting for their rights by established several women’s rights movements to try to improve their situation. For instance, in the urban areas women movements are working to change some articles in the law, they want to reduce the gap between sharia and democracy, in terms of freedom of speech, thoughts and movement, however in Islamic there is never room for freedom. The personal law called mudawwanah, which is based on Islamic Sharia, forms the biggest challenge in the women’s struggle towards equality. Education disrupts the status quo of Islamic traditions as women are perceived to be less intelligent and they should depend entirely to the male, but education empowers women and they make them at par socially and professionally with their male counterparts which challenges the traditions. According to Rassam (171) says insubordination of women in public sphere and being forced in their cocoons at ho me has reduced women in public domainAdvertising Looking for research paper on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More How religion affects marriage, pregnancy, and birth giving Sura 4:3 states â€Å"Muslims are encouraged to marry more than one wife so long as the women are nice† (Sen 61). In Islamic laws, women are seen as sex objects and dangerous seducers. The Qur’an says women can change the destiny of a man by distracting him from worshipping Allah. Marriage is the most important event for a Moroccan woman in her lifetime, but despite how a woman views the event, she does not take part and is very absent in preparation of the marriage and wedding, she is a passive party. Women in Morocco get married at a tender age of 14-16 years of age, the bride does not choose the suitor and it is the work of the father, guardian or any male relative. As Qur’an commands in Sura 4:25 â€Å"wed them by permission of the folks† Mernissi (4). Mernissi believes in Moroccan marriage is not an agreement between the couple but between the two men (suitor and father) who are in control of the marriage arrangements. The country laws states that women are an inferior being and they cannot make crucial decisions in their marriages and are a possession of the male, with no freedom to act on their own. Virginity is a virtue in the Moroccan law when getting married. If a bride is not a virgin, the groom is allowed to leave her and sometimes, the bride wealth can be slashed into half, and the code of â€Å"Honor and Shame† is so much emphasized on women. Birth control is prohibited in the Muslim culture and family planning in form of birth control is discouraged. When a Muslim woman gives birth, the parents take the placenta and buried according to the Muslim burial rituals. Women must be obedient to their husbands and the husbands can marry as many wives as he feels. He has overall control over his wife; for instance if the wife leaves her matrimonial home the man has a right to forcefully bring the wife back and fidelity is required from women and not the man. Wom en have a right to sexual attention in marriage but cannot abstain or refuse the husband when he wants sex unless she is menstruating. Conclusion Islam religion believes only Allah should be worshipped and Mohammed is the only Prophet of Allah. Islamic affects the society in all spheres of life, socially, economically and politically. Quran specify that women are the lesser being and it is becoming a challenge to change the retrogressive cultures like discriminating and violence against women as it will be questioning Allah. The Moroccan states laws restricts women and children below the age of 16 from applying for formal employment and therefore woman end up doing household chores only. Furthermore, the Islamic region allows man to marry up to four wives provided the man can provide for all of them. Finally, the religion does not allow birth control and therefore, women are forced to have as many children as the husband wants. We see that the religion is biased particularly towards women. Works Cited Center for Heath Disparities. Wellness Recreational Centre: Muslim population. Lowa City: University of Northern Lowa, 1997. Hollins, Susan. Religion, culture health care: a practical handbook for use in health care environments. Oxford: Radcliffe Publishing, 2009. Khan, Arshad. Principles and practices. Illinois: Lincoln Nebraska Universe Publishers, 2003. McGuiness, Justin. Morocco: Foot print travel guide. London: Sage Publishers, 2003. Print. Mermissi, Fatima. Beyond the vile: male- female dynamics in modern Muslim society. Perkins, Kenneth. Tunisia crossroads of the Islamic European worlds. Michigan: Westuren Press, 1986. Rassam, Amal. Women domestic power in Morocco: International Journal of Middle East Studies 12(1980):1-10. Sen, Amartya. More than 100 million women are missing. New York: Prentice Hall, 1990. Skalli, Loubna. Through a local prism: gender globalization identity in Morocco women. Lexington: Lexington Publishers, 2006. Westerlund, David and Rosander, Evers. African Islam Islam in Africa: Encounter between Sufis and Islamist. London: Hurst Co. Publishers, 1997. This research paper on Islamic Religion and Its Influence on the Society was written and submitted by user Marisol U. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Effect of Domestic Violence on Children

Effect of Domestic Violence on Children Introduction Family violence is a term that can be used to describe the various forms of violence that happen with a family set up. A family is a sociological unit which includes parents and children. The most common types of violence within the family are wife abuse and child abuse. Violence in this sense may include slaps, pushes, sexual abuse, battering, and use of abusive words (Gelles Lancaster, 1987).Advertising We will write a custom report sample on Effect of Domestic Violence on Children specifically for you for only $16.05 $11/page Learn More Children in single parent families are at more risk of abuse more so sexual abuse than their counterparts in two parents’ families. It is assumed that children from single parents are at lower risks of sexual abuse because they lack male figures in their environment but this is not usually the case. In most cases of the single parents neglects their children and leave them at the mercy of the society. They get exposed to a large number of male figures who ends ups abusing them. Child abuse is an excessive violation of child right which may be physical, psychological or even emotional, that may have an immediate or a long term effect on the life of a child. It may happen in the family setting, day care centers, and schools or in the society generally. Though there is a common accepted agreement that some violence can be legitimized, under the name ‘necessary punishment’ with the aim of disciplining the child, the level of punishment cannot be scientifically quantified (Sherman 2006) . This paper examines from a broader perspective the recent forms of child violence as reported in the local and international media houses. Forms of Child Abuse Physical Parents, day care centers, house girls ,teachers and the society have for long been punishing children by inflicting pain, especially when the child has done what is believed to be wrong. This is done with the aim of en suring that the child is disciplined and is meant as a legitimate punishment. However, the punishment is often excessive and thus an abuse. What is not excessive is subject to debate. Psychological A family and society at large is an element of peace and comfort, what we do, what we talk, the environment that we live in creates a picture in a child’s mind that affects the mental stability of the child. It should be noted that a child’s mind is constantly learning and the surrounding of the child have a far reaching effect. In incidences of rape, the child is psychologically affected in its life time especially if counseling support is not given effectively (Loseke, 2006). Emotional Children learn mainly through interaction with other children through playing their various social games. This is a very important exercise in a child’s life but many parents worldwide have denied their children this important socialization process, it may be direct, where childre n are locked in the house or strictly forbidden from going outside.Advertising Looking for report on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Others restrict their child on the children they are expected to play with. On the indirect perspective parents line up numerous duties to be performed by the child either homework or a never ending tuition, all this geared to deny a child free time (Loseke, 1992). Media-child Violence Children between the ages of zero and six year are continuously learning and developing socially and emotionally. For an appropriate development, a child needs love and care from both parents. In the case of families experiencing domestic violence, the social and emotional development of children brought put in such families is affected negatively. Psychological wellness of the child is affected at early age and later in life. Children are socialized by what they hears, what it sees other peop le do, the environment around the child the environments and so forth. The child is constantly learning the behaviour that will further be reflected in the teenage. When a child is exposed to violence behaviour, he/she is more likely to take them positive and later in life at adolescence or a grown up finds itself violent because of what he saw. Technological improvement has brought different method of information dispensing as well socialization mediums, they are both electronic and print media that a child or teenager has access to. One of the most notable information dispensers is television sets and radio; the technological devises airs both national and international news, TVs can be used to play visual and audio videos. With the increase in media freedom, the media has brought a number of issues that have influenced on the life of a people, they have sometimes aired programs, and music and news that can reign force the vice of violence in children and teenagers. The people of the area uphold culture; it is transmitted to new entrants into the society; the culture covers in areas of language used by the people, the way they do thing, religion that they practice, structure, identity, norms, belief and values thy hold. there are some cultures that reinforce violence in their countries, for example among the Muslims, there is holy war culture, in case such information is aired through television, someone who does not understand the underlying principle is likely to think that violence pays. Children and teenagers are spending more times with television sets than they are spending with other people because of the busy schedule of the people. How someone behaves is influence by the exposure that he has. TVs are offering an exposure that is changing increasing chances of violence among children and teenagers.Advertising We will write a custom report sample on Effect of Domestic Violence on Children specifically for you for only $16.05 $11/page Learn More Theories have been developed to explain why child abuse is still prevalent in many societies. Psychologically, child abuse may be caused by the qualities that the abusers were oriented to since their childhood. It has been observed that parents who have grown up in families where they were abused as children ended up abusing their own children. Another theory that tries to explain the cause of child abuse is the theory of attachment. The first five years from birth forms the crucial period when the child benefits from the mother from psychological security and physical protection. If a child gets detached from the mother during this crucial period, he may suffer from sociological and psychological problems during his/her latter years. It has been found that most of the children who were not able get parental love at their early stages have resulted in abusing their own children (Lawrence, 2004). Another cause of child abuse is addiction to alcohol. Most of the fa thers, who abuse their children sexually, do it under the influence of alcohol. Nevertheless we can not wholly blame alcohol as the cause of child abuse because some parents abuse alcohol to help them do some of the activities (such as child abuse) that they could not perform under their sober mind. Sociology explains that, most behavior traits are acquired through learning from the surrounding environment. Individuals who have been brought up in environments with violent behaviors either among siblings, parents or the society at large may end up practicing it on their children as a way of instilling discipline on them (Randall ,Bellack Michel, 2009 ). Child abuse is a problem that is affecting many societies. Most of our children have been neglected and this has contributed to the increase in child abuse. There is need to protect these children from both violence and negligence. It is the work of the adults to open they eyes and ears and ensure that child abuse comes to an end. Pro per authorities should be contacted in cases where one notices children being abused either in the form of battering, sexual abuse or denial of food. The society is one of the agents of socialization and if we do not take the responsibilities of looking at the children as our own, then it will be every difficult to curb the vice. More awareness should be provided to the public through the media, newspapers or open meetings with the discussions on child abuse. Children are innocent beings and need not to suffer under any circumstances. These children are the future generation and if they are abused today, the generation of tomorrow is affected. The media has for long being a whistle Brower in many instances of child abuse. We will interpolate some of the incidences that have been highlighted by the media in the United States of America (Geffner Hughes, 1988).Advertising Looking for report on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Cases reported by the media There are some reports that have been reported, on August 14, 2007 in New York news daily, a child was said to have been killed by the mother when he was in a life supporting unit. This is not the first time for such in incidences to have happened. As the case has always been the names of the culprits were withheld and not much information later followed about the proceeds of the case. On May 31, 2005, in New York news daily, reported of a child who had been beaten by the father for the reason that he had failed the exams. These are cases that are many in the country but the government is not doing anything to the culprits. The media reported but as usual no names were mentioned. As much as the culprit is innocent before proved otherwise the media has reliable information that it can give to the authorities and assist in prosecuting the culprits. Observations People all over the world have different views on whether a child should be punished or not. Ther e are those who see the media overstepping its mandate when it reports incidences of child abuse. There is also the media regulation that may limit the extent to which the media reports these incidences. One of the ways that the media regulation protects the media from doing is revealing the names of the child abuser. These keep protecting the one who committed the crime. The reporting should be done, and it is important to respect the privacy of the child involved, however there should be well raid measures to ensure that the culprit is punished according to the law of the concerned country. If this is attained then the public will be more willing to report these incidences (Frost Nick Child Welfare, 2005).The believes that the privacy of the child will be protected and the culprit punished. The media has the role to educate the public and ensure that the Conclusion A Zambian proverb says-â€Å"to protect a child is to protect the world†. This emphasizes the need to protect the child for continuity, it is everyone’s responsibility. Governments should also put in place measures to ensure children’s rights are protected. References Frost Nick Child Welfare. (2005). Child abuse and child protection Major themes in health and social welfare Volume 2 of Child Welfare: Major Themes in Health and Social Welfare. London: Taylor Francis Gelles, J. Lancaster, J. B. (1987). Child abuse and neglect: biosocial dimensions Foundations of human behavior. Aldine Transaction Geffner, R. R., Hughes, H. (1988). Research issues concerning Family violence. New York: Wiley. Lawrence, A. (2004). Principles of child protection: management and practice. McGraw-Hill International. Loseke R. D. (2006). The battered woman and shelters: The social construction of wife abuse. New York: State University of New York Press Randall. L. M. ,Bellack, A. Michel H. (2009).Handbook of family violence. New York: Plenum. Sherman, W. (2006). Policing domestic violence: Experime nts and dilemmas. New York: Free Press

The Research on Effects of substance abuse on prisoners in Austin, Assignment

The Research on Effects of substance abuse on prisoners in Austin, Texas - Assignment Example The rate of substance abuse in prisons has increased leading to detrimental health effects and even death in extreme cases. Since substance abuse is not a new concept in the prisons, there is need for close attention to avert negative effects. The study focuses on impacts of substance abuse to prisoners and the society. A major focus was on establishing reasons behind the high incidences of substance abuse in the correctional facilities. Through the study, negative impacts of substance abuse on prisoners and the community as well as other stakeholders would be determined. The effectiveness of mechanisms put in place to treat substance abuse and rehabilitate victims is examined. This would help in identification of loopholes, which result in negative outcomes. Introduction There has been a steady rise of substance abuse in prisons in Austin, Texas. Substance abuse is the harmful and use of substances for purposes of altering the normal mental state of an individual. Although treatment and other mechanisms have effected to address the issue of substance abuse, little progress has been made. There are a number of factors associated with substance abuse in prisons with correlation observed between crime and substance abuse. A study of factors that lead to the rising trend of substance abuse would go a long way in helping minimize effects and evaluate the involvement of other stakeholders (Ireland et al., 2010). Stakeholders and interest groups Stakeholders involved in the substance abuse can be used to achieve maximum outcomes even with the limited resources. The center that deals with substance abuse outlines stakeholders and their role in managing substance abuse in prisons as well as their relationship to the treatment process. There should enhanced collaborative efforts and partnerships between key stakeholders. The system of criminal justice and substance abuse management community can and should work together for the common good of everyone involved (Neubauer , 2011). The possible contribution from major stakeholders can be immense and may lead to highly desirable outcomes. The center for substance abuse treatment, divides stakeholders into five primary categories. First, there are community stakeholders who include the public, the media, victims, legislators, businesses and community organizations. Second, are those stakeholders associated with offenders in one way or another? They include the offender, employers, family members, and providers of social services. The third set of stakeholders is those found within the system of criminal justice and they include prosecutors, police officers, and judges, attorneys for the defense, as well as parole and probation officers. Fourth are the stakeholders within the system of public health who include providers of mental health services as well as healthcare organizations. The fifth category is for stakeholders within the system of alcohol and other substance treatment. All the stakeholders con tribute significantly to management of substance abuse in prisons which would lead to the common good of everyone involved. The enhanced collaboration and partnership among all stakeholders would result in higher probabilities of ex-offenders succeeding in the streets and communities that are safer for everyone. Products of such cooperation and collaborations focus on coming up with a comprehensive system to promoting,

Quality & Supply Chain Management Assignment Example | Topics and Well Written Essays - 5000 words

Quality & Supply Chain Management - Assignment Example A sales bill of materials defines products as they are ordered. It can also define products as they are built and this bill is called manufacturing bill of materials. In this case, we will emphasis on manufacturing bill of materials to know how the sandwiches in Delight Sandwich Company are manufactured. This is a company that is based in Tees Valley Area. Its main objective is to provide quality sandwich to its customers in the area and abroad. This objective has made it come up with a more sophisticated sandwich product called chicken deluxe sandwich. This will lead to improved company feat in terms of competitive gain, higher market share, quality and cost advantages and higher revenue with the new product. Bill of materials Bill of materials structure for the new chicken deluxe sandwich NUMBER PART NAME REQ’D MATERIAL DRAWING NUMBER 1 OUTER LAYER 1 WHEAT FLOUR (BREAD) DSC 0001 2 THIN UPPER LAYER 1 BUTTER DSC 0002 3 UPPER SANDWICH 4 COS LETTUCE DSC 0003 4 UPPER MIDDLE SANDW ICH 2 CUCUMBER DSC 0004 5 MIDDLE SANDWICH 3 TOMATOES DSC 0005 6 LOWER MIDDLE SANDWICH 10 FRESH CHICKEN DSC 0006 7 SAND WICH COVER 1 MAYONNAISE DSC 0007 8 THIN LOWER LAYER 1 BUTTER DSC 0002 9 OUTER LAYER 1 WHEAT FLOUR (BREAD) DSC 0001 Drivers and implications of product innovation Product innovation is the leading mode of innovation and aims first and foremost at improving product performance. It leads to improved company feat in terms of competitive gain, higher market share, quality and cost advantages and higher revenue with new products. Succeeding product innovations eventually yield a dominant design where the most favorable product configuration is reached (Curtis , 2010 and Hal, 1987). Innovation process is at first minor in significance and production in early stages is characterized by high labor skills level, small scale and flexibility. As product design continues stabilizing, increasingly automated production methods are used and innovation process to lower costs takes o ver as dominant innovation mode (Mishra and Mishra, 2006). The presence of a variety of threshold levels for net utility and functionality implies that consumers will differ in the level at which a product technology at a given condition is capable of gratifying their requirements. This will result to variation in amount, and type, of development required before the products become relevant to the consumers. The model of diffusion of innovation focuses on the diffusion of fixed innovation as well as demand heterogeneity in elucidating the differences in decision and adoption rates. They fail to consider the interaction between consumers’ adoption to decisions and changes in the innovation that led to further development (Bob, 2011). In mature markets, price and functionality are often confounded as consumers with low or high functionality generally buy less or more expensive products. Nevertheless, price and functionality need to be coupled. With emerging technologies, potent ial consumers with high willingness to pay for products with the same low functionality requirements, play important roles both the adoption of an innovation and the development. In the context of emerging technologies, companies and firms do not have the alternative of positioning their products in the quality price space at will, but to a certain extent need to slot in development to affect uniqueness. While consumers have a minimum threshold for satisfactory performance,

Research project on agrotourism in brazil Essay

Research project on agrotourism in brazil - Essay Example The farmers would open their farms and give tourists an opportunity to visit remote rural parts of the world that normally people would not have an opportunity to visit. For this project, the research work was carried out in South America, and specifically in Brazil. Tourist could view activities, such as harvesting and provide hands on help in the process, and actually observe how sugar canes, locally grown fruits, corn, coconuts, etc. were harvested in the country of origin. From a farmer’s perspective, the objective of agritourism by welcoming tourism into their community was to receive income from tourism activities, thus enabling the farmers and local communities to benefit financially. In this project, the local community would not be a part of an overseas operation that took a higher proportion of their lively hoods, by corrupt methods. Agritourism would strive for the economic development, cultural preservation, rural development, and achieve sustainable growth in the future. The project aims to benefit not only the farmers or the people directly involved in the project, but also contribute to the growth and development of the whole community. Thaise Guzzatti has developed such a plan for Brazil, and according to her, agritourism model brought new sources of income for rural families, prompting rural development and preserved local culture and community, while benefiting the tourist simultaneously (â€Å"Thaise Guzzatti,† 2007). With the help of agritourism, it would be possible to develop the remote rural areas and make them more sustainable in the future. An agricultural tourism model should be designed to help compliment the local community, blend with the community, and offer support and encouragement, rather than overwhelm it with tourism activities. It should help promote better infrastructure, stability in the community, more jobs

The Prevention Of Electrical Injuries Construction Essay

The Prevention Of Electrical Injuries Construction Essay Electricity is the flow of electrons through a conductor. Electrons flow away from an object through a conductor creates an electric current which is measured in ampheres. The electrical force that pushes the electrical current is the voltage and it is measured in volts. The opposition to the flow of current through a conductor creates a resistance which is measured in Ohm unit. Flows of electricity Some substances such as metals usually have low resistance to the flow of electric current and they are called Conductors. Glasses, plastics, rubber, dry wood are insulators. They slow or stop flow of electricity. Normally air is an insulator but can become a conductor during an arc or lighting stroke. Pure water is a poor conductor but small amount of impurities in water like salts, acids, solvents or other materials present in water can turn it to a good conductor of electricity. Electrical safety is the recognition of hazards associated with use of electricity and taking necessary precautions so that the hazards do not cause injuries or death. No one could overstate the importance of Electrical Safety knowledge. It is essential to know how to stay and work safely with or within the vicinity of electricity because electrical current at home or at workplace have enough power that can be fatal if one is exposed to. An electrical injury will occur when a person comes into contact with the current produced by a source. The source can be touch of any bare wire or electrical appliances with bare hands at home as well as it can be a natural source such as lighting. Hazards of Electricity When electrical systems breakdown, people are exposed to the following hazards: Electrocution Electric shock Electrical burns Falls 1. ELECTROCUTION To electrocute is to be killed by electricity. Electrocution is death by means of an electric current passing through the body. The current usually have the capacity to stop the heart and cause death through heating and destruction of the tissue. Effects of Electric Currents. Current is the killing factor when in contact with electricity. The table below shows the value for Human Resistance Types of Resistance Resistance value (Ohm) Dry skin 100 000 to 600 000 Wet skin 1000 Hand to foot 400 to 600 Ear to ear 100 Source: www.lanl.gov/safety/electricalsafety /docs.pdf 2. ELECTRIC SHOCK Electricity travels in closed circuits through a conductor. When human body (conducts electricity very well) accidentally becomes part of the electric circuit, this results in electric shocks, that is the electric current flow through the skin, muscles and vital organs. The Severity of Shocks depends on: Amount of current that flows into the body Type of current that flows into the body (Direct or Indirect) The currents path through the body The current intensity Duration of the contact Current frequency Voltage The amount of current depends on the potential difference and the resistance. The table below shows the effects current on the human body range from a tingling sensation to death. Amount of current (miliAmphere, mA) Effect on the human body Less than 1 mA Usually not perceptible to human body. Between 1-5 mA It can be anything between tingling or mildly painful sensation 5-9 mA Painful sensation 9-25 mA Muscular contraction 25-60 mA Respiratory paralysis 60 mA or more Ventricular contraction (affects different chambers of the heart, contraction relaxation of ventricles becomes eratic. If last long, it can be fatal) Nerve damage 4A(Amphere) Or more Heart paralysis ( muscles stop contracting relaxing, most probably lead to death) 5A or more Tissue burning ( if tissues are those of vital organ, lead to death.) Source: lecturers class notes 3.Burns Burns are the most common shocks related injury. Direct Contact Burn When somebody direct touch the flow of electrical current, burns occurs. Currents enter the body and exit where the individual is grounded. It somebody suffers from a direct contact with electricity, two skin burns will be noticed: at the site of entry where the electricity leaves the body Also, internal burn may occur where the power traced through the body. Electrical Arc Electric arcing occurs when the potential difference is high enough for current to flow in air. Electrical arcs reach very high temperature causing the individual to receive deep thermal burn where the arc hits the body, consequently causing Flash Blast Arcing. Along with burns, arcing causes electrical shock, explosion if the volume of air is large. It is therefore advised not to approach high voltage line. One of the most common examples of arcing is lighting (electricity travelling onto air). A root is created for the electricity to go earth. Thus, a metal rod is placed as a safe path for the electricity to travel to earth near tall buildings.. The metal rod is a conductor of electricity, it attracts electricity. Several more precautions are to be taken during lighting such as stay indoors, do not venture to the sea, stay away from metal materials and so on. Flash Arcing is a short circuit through air that flashes over from one exposed live conductor to another conductor or to the ground. The high heat energy at a point of the arc is called the arc flash. Arc flash is caused by uncontrolled conditions of electrical current from phase to ground and phase to neutral accompanied by ionization of the surrounding air. Arc flash burns the skin by direct heat exposure and causes ignition of clothing. High intensity flash also causes damage to the eyesight. Flash burns are very uncomfortable, most of those caused by shorter flashes are not serious and usually heal in 12 to 24 hours. However with longer flash of a couple of seconds, a permanent damage may occur from ultra violet light. Arc Blast is the explosive effect caused by the expansion of air and other vaporized materials that are overheated by the sudden presence of an electric arc. Arc blast can result from unintentional contact with electrical system. 4.FALLS Slips, trips and falls are one of the most common accidents at workplace even at home. It cab be that the electric shock is not as fatal but one can fall down and injured if working, standing at height on ladder or cranes. It can also lead to death at times. Prevention of Electrical Injuries. Maintain all electrical installations in good working order with proper grounding. Have al installation, operation, maintenance and repair work done only by a qualified person * and make use of PPE during installation. Regular inspections of electrical systems and make use of a checklist. Properly install ground equipment with proper labeling and coding of wires. Read all instructions, labels and installation manual before operating or servicing electrical equipment. Turn off equipments when not in use. Disconnect the power to the equipment that is left unattended or out of service. High voltage equipment should be discharged to ground through discharge rods after their switching off. Provide enough sockets for equipment in use. Avoid overloading sockets and using adaptors may cause fires. Ensure that equipment is fitted with a correctly rated fuse. Replace damage sections of cable completely and never repair cuts with insulating tape. Use proper connection to join lengths of cable. Do not wrap cables carrying electric current around any part of the body. Do not touch live electrical parts. Make sure that all connections are tight, clean and dry. *a Qualified Person is one who has the skills and knowledge related to the construction and operation of the electrical equipment and installations and has received sufficient training to recognize and avoid the hazards involved. ELECTRICAL SAFETY AT HOME Electrical safety at home depends on 3 main factors: Safe Electrical Installation a correct earthing system to protect residents from an excess flow of electrical current. encourage residents to make use of the installation in a correct way. For example: if there is enough sockets in the house, individual will have no need to adapters. This eliminates the risk of fire. In short, installation should be designed in such a way that it is safe in itself regardless of how it is used. For instance: separate circuits should be included for higher power appliances. Safe design of electrical appliances devices The use of high quality sound electrical appliances together with electrical safety devices such as surge, residual current device and a proper grounding system eliminates the risk of electrical hazards at home. However, it cannot be denied that there are people who use old appliances which do not meet the standards or they have a tendency to buy appliances manufactured in countries with low safety standards. This may be because of cheap price and insufficient electrical knowledge. The Human Factor Habits of people such as not switching off electrical appliances when not in use, overloading sockets, use of extension cable more often and the use of electrical equipment (hair dryer, electrical razors) in the bathroom may lead to electrocution or fire. If people make an effort to change their bad habits, safety will be ensured at domestic level. Electrical safety at home cannot be thought of without the use and knowledge of certain safety devices. House hold circuits The circuits that are wired into a house by a qualified electrician all start with wires coming in from power lines outside that are connected to a fuse box. Fuse boxes contain safety devices called fused or circuit breakers which are designed to prevent an excess of electric current entering the house by allowing a certain maximum current to flow in. When electrical current flow is high, an electromagnet attracts a spring loaded switch which breaks the circuits and cuts the power supply. The switch must be reset before any current can flow again. Circuit breaker v/s Fuse Circuit breaker is similar to a switch. Domestic circuit beaker usually can withstand a current up to 13 16 Ampheres ( in most cases 13 A). How it works? If a circuit breaker of 13 A current rating is inserted, it will allow 13 A current to flow into the circuit. An automatic switch will open whenever there is a flow of above 13 A of current. This prevents appliances from getting damage. And it re-open again when the current flow is 13 A. Fuse is a piece of metal that has relatively lower melting point than copper wires. It is rated according to the amount of current that affect the fuse. For example: if it is a 13 A fuse, it will allow 13 A flow of current to flow through the fuse. How does it works? As soon as there a current flow of greater than 13A in the fuse, the fuse heats then melts and opens the circuit and current will not flow in the appliance. Circuit breaker and fuse prevent electrical fires and overheating that can be caused by an overload of electricity. However, circuit breaker can be used again and again but fuse need to be replaced. (Melted fused cannot be re-used). Circuit breaker and fuse only prevents appliances from getting damage but they do not protect individuals from getting electric shock. Devices that protects from electric shock are: Residual Current Device (RCD) It is a device that disconnects a circuit when it detects an disproportion of the electric current. It works on the principle that electricity flowing into a circuit must be equal to the current flowing out of a circuit. If the RCD detects an imbalance in electrical current, indicating a leakage to earth, it immediately cut the electricity to supply to prevent electrocution. RCD protection can save lives by protecting from fatal electric shock and can provide some protection against fires. It is usually used on outdoor electrical equipment. RCD should always be used when operating power tools outside or in damp conditions as it ensures that current is switched off automatically if there a fault or accident. Earth Leakage Circuit Breaker (ELCB) It is sensitive enough to detect the even tiny amount of current present in faulty electrical system. It is slightly less sensitive than RCD. It shares the same function as RCD but because of its sensitiveness ELCB is less likely to cause false alarms. Ground Fault Circuit Interrupter (GFCI) It is a fast acting circuit breaker that is sensitive to very low levels of current leakage 5m(A) to ground. When leakage becomes hazardous, it interrupts the circuit, turning it off. It is normally used for outside outlets. Arc Fault Circuit Interrupter (AFCI) AFCLs are electrical devices designed to protect against fires caused by arcing faults in home electrical wiring. Arc fault protection will be required for any 15 to 20 ampheres branch circuit to bedrooms, family rooms, living rooms and so on. Arcing faults can occur in damaged or old cords, poorly installed outlets or switch with loose connections and furniture pushed against plugs. AFCIs use unique current sensing circuitry to discriminate between normal and unwanted arcing conditions. Once an unwanted arcing condition is detected, the control circuitry in the breaker will de-energize the circuit. Once a resident is aware of the types of safety devices used at home, he may choose which device needs to be installed at his place depending the conditions of his house and equipments used. ELECTRICAL SAFETY AT MY OWN HOUSE An electrical survey with use of a checklist was carried out in my house by me to detect electrical hazards in my house. A checklist was designed. Checklist Date: 20/10/2012 Inspection Remarks YES NO Are the family members aware of the hazards and the risks associated with the use of electricity? Has the electrical installation undertaken by a qualified electrician? Has the electrician issued a certificate of compliance on completion of all electrical works? Is there any regular inspection or maintenance of the electric system? Switches, sockets ,lightings, plugs Do all the switch for lighting system work properly? Do all sockets have surfaces that cover all wiring? Is there overloaded sockets? Are all the switch cool to touch? Do the bulbs used at home correctly rated? Are the bulbs changed by member of the family? Does she/he crew the bulb tightly? Are the switch circuit breaker turned off before changing a bulb? Do the plugs fit the outlet correctly? Electrical appliances Equipments Are all equipment in good working conditions? Has any family member receive an electric shock while touching any electrical appliances? Are all appliances connected to separate socket? Is proper type of plug used for each outlet? Are all appliances unplugged when not in use? Is there any appliance plugged in area where it may come into contact with water? Are all equipments correctly fitted with a correct rated fuse? Extension cord cables Is there use of extension cord in the house? Are the extension cord used overloaded? Is the extension use for a temporary basis? Is there any cord lying on the floor? Is there any damaged cable in the house? Fuse box Circuit breakers Is the main fuse box accessible to children or other persons? Does everyone in the house know where the fuse box is located and how to shut the power of the entire house off? Is there any accessible bare wire near the fuse box? Is ELCB or any other security device provided in the electrical system of the house? Is the device tested regularly? Are different circuit breaker provided for each circuit? Are circuit breakers appropriate for the power required? Is grounding provided for the whole house? Lightning Do the family members aware of the electrical hazards during lightings? Do they make it a must to take necessary precautions during lightning? Are all sensitive equipment (computer, television) unplugged during lightning? Are surge protectors used on electronic device? Problems detected during the survey Extensions used are not for temporary basis and is overloaded. Extensions cables lying on the floor. There are no separate sockets available for each electrical appliance. No proper type of plug for each outlet. Hair dryer is loosely fitted in a multi-plug. Damaged iron cable Use of electrical equipments with wet hands bare feet and wet hair. Frequent use of knife (metal) to appliances fit the socket. One socket is pushed against furniture in the living room. 2 melted sockets are found. Unplugging of electrical equipments by pulling on the plug not the cord is noticed several times. Electrical devices are covered with cloth so as to prevent dust. Pictures of some of the electrical hazard were taken during the survey. Report of the survey What are the hazards identified can cause and their recommendations. 2 extensions are used in the house The use extensions comprises of several hazards in itself. Starting with the extension used in the bedroom. It is not in good condition as it is wrapped with tape and on top of that it is overloaded, it has mobile charger, fan and mosquito killer heater plugged into it. This can cause overheating of the extension as well as fire. The extension is placed on the floor besides the bed, any family member getting out of the bed may accidentally put his/her leg on the extension and get electrified. the cable lying on the floor can cause falls and injuries. Secondly, in the computer room. All the computer outlets (CPU, UPS, speakers, printer) and the internet live box are connected into the extension. Something fan and Mosquito killer heated are also connected. Though the extension is in good condition, it may overheat and cause fire since it overloaded. Moreover it is placed at the bottom of the computer table, thus any body using the computer may unintentionally touch the extension with his/her feet and receive shocks. It is to be noted that the extensions are not used on a temporary basis, they are used everyday. Thus, the risk of the electrical hazard is higher. What should be done? The everyday use of extension should be eliminated by providing separate sockets for each outlet. If the extensions are still used, the user should be sure that it is in good condition and it is not overloaded. It should be placed in a place where nobody can get into contact to it and its cable and the cable of the outlets should not be lying on the floor. There are no separate sockets for each appliance Television, MBC antenna and Canal Sat decoder are all plugged in the same socket by the use of a multi-plug. These appliances need a quiet high voltage of current and since the multi-plug is overloaded, this can cause the fuse in the multi-plug to heat, melt and then cause fire. What should be done? The best solution is to provide separate socket for each outlet. The multiple used should be in good condition and should be replaced with a new one more frequently. There is no proper type of plug for each outlet. The pins of the hair dryer do not fit into the socket available, hence a multi-plug is used. However the multi-plug used is not in a good condition and the pins of the hair dryer do not fit the multi-plug tightly. This loose connection may cause fire due to overheating and the person using it is at the risk of receiving electric shocks. What should be done? The pins of the hair dryer can be changed to pins which can fit the socket, thus no multi-plug will be required. If the multi-plug is used, it should be replaced with a new one. Damage cable of the iron The defective cable of the iron may cause fire and electrify the one using it. Filling the iron with water while the switch is still on causes electric shock to the user as water is a good conductor of electricity. Regular use of the iron with wet hair and bare feet. What should be done? The damaged cable of the iron should be replaced. The user should make it a must to turn off the switch before filling in water into the iron. Avoid using iron with dry hair and always wear sandal while using iron. Use of electrical equipment with bare hands. In the kitchen, it is found that in rush mother uses mixer with wet hands in the kitchen. This can lead to electrification. It is also noticed that a knife is frequently used to make the mixers and the radios plugs fit into the socket. This cause the person doing this unsafe act to receive electric shock. Moreover slight shocks are often received in fingers when using the iron, hair dryer and DVD which if of metal casing when barefoot or wet hair. What should be done? Make sure hands are dry while using electrical appliances. Do not use knife to make the plug fit in socket, use instead an insulator such as a piece of wood or plastic to do it. One socket is pushed against a furniture This hazard can cause fire and if this socket is used , it may cause the person using the socket to be electrified as he/she can hardly see where the appliances is being plugged. What should be done? The furniture can be moved away. The socket should be removed and placed somewhere else. 2 melted sockets are found. These melted sockets are useless. They simply need to be replaced to prevent fire and prevent anyone from receiving electric shock. Family members unplug the television, microwave, radio and other electrical appliances by pulling the cord not the plug. The cord may at any time come out of the plug and cause the person to be electrified. This unsafe act may also cause fire. The only preventive measure is that this particular unsafe should never be practiced. Electrical devices are covered with cloth so as to prevent dust. Electricity needs proper ventilation particularly with high voltage appliances such as television, computers, refrigerator, and microwave. Dust is generally stored at the back of the electrical appliances. This can result in overheating of the appliances as the fan available on the device cannot work efficiently. Moreover, we have a tendency to cover the appliances with cloth as means of cleanliness to prevent dust on the appliances. This is another hazard that causes overheating and may result in fire usually after long use of the appliances. What should be done? We should make sure that dust is not accumulated at the back of appliances. This can be done by regular cleaning. The appliances should not be covered when in use and after use when still hot. Further recommendations to ensure electrical safety in my house: Review of the electrical system by a qualified electrician to eliminate the risks and hazards detected in the survey. This time the qualified electrician should issue a certificate for the the electrical network installation. Testing of the ELCB device should be done. Key terms and concepts of electrical safety. Ground pin of the plug of an electrical device should never be removed so as to make it fit a 2-pin socket. Never force a 3-pin plug into a 2-pin socket. Good points which I noticed in my survey The main fuse box was found in the corner of the roof of the dining table. There used to have water linkage at that particular corner during heavy rain. 3 years ago the fuse box was shifted to a place on the same roof where there is no water linkage. Correctly rated bulbs (60 watt) are used. A surge protector is provided for the computer to prevent overheating is used. All the switches in the house are in good conditions. No bare electrical wires are found hanging on the roof or walls of the house. CONCLUSION Though electricity is a boon to mankind, it is also one of the natures most powerful and dangerous forces. If electricity enables us to live our lives with ease and comfort, it can take our life away as well. It cannot be denied that electricity is an integral and normal part of our everyday lives. Electrical safety at home becomes a very important aspect. Each and every electrical hazard should be eliminated or reduced as far as reasonably practicable as it takes only one mishap to cause a dangerous occurrence. An electrical safety system protects us from dangers of electricity. In our modern homes, people use several electrical appliances ranging from dishwasher to electrical razor. Everything works electrically with a simple click. It is very easy for people to forget the risks associated with their use. Use of the electrical appliances is not forbidden but provided that people take the and make an effort to stick on the principles of the devices. To stay safe from electrical hazards, good habits based on the knowledge and understanding of the safety measures should be developed. Proper precautionary measures and recommended safe practice should be adopted not only to keep ourselves safe but also people around safe from dangerous electrical occurrences.

Abortion Clinics Must Remain Open :: Argumentative Persuasive Topics

Abortion Clinics Must Remain Open    In 1973 the Supreme Court decision known as Roe vs. Wade, made it possible for women to have safe and legal abortions by well-trained professionals. This decision not only gave a woman the right to choose, but it drastically decreased pregnancy-related injury and death. Now the policy proposal has been made to close abortion clinics, thus making it virtually impossible for a woman to receive an abortion. Although this proposal's stated goal is to close the clinics, its hidden goal is to outlaw abortion altogether. It is very clear that abortions cannot be performed if there is no legal place to perform them. With abortion clinics closed, a women's right to choose is taken away. In order for women's right to choose to remain available, the abortion clinics need to remain open.    Closing abortion clinics makes it impossible for a lot of women to have an abortion. Whether or not to have the abortion should be the women's right, but when there are no providers of abortion around, the choice has already been made for her. Closing up the clinics higher the barriers of having an abortion. When the barriers get too high, this means for some women, the right to make their own choices in life is taken away. A women's life is her life, and she should be able to make the choices that will effect it. Up until 1973, abortions were illegal. Punishment of abortion did not greatly reduce the number of women who sought it. Between 1880 and 1973 thousands of women died and/or suffered medical problems after attempting to self-induce an abortion, or after going to an untrained professional who preformed cheap and unsanitary abortions. Women will continue to attempt and succeed in ending unwanted pregnancies. With this, a lot of women will risk their health and life doing so. W ith abortion clinics still available, women who do choose to have an abortion will at least do it in a safe and clean way. A woman should not have to put her life in danger in order to receive and abortion.    With local abortion clinics closed demand will stay the same but availability will be rapidly decreased. Thus women will have to wait longer to receive an abortion and get treated later in her pregnancy. Medical experts say that the longer a women waits to have an abortion, the higher the risk of health problems associated with that abortion.

Fashion Accessory trading business

Fashion Accessories Ltd is one of the crucial high-quality supplier & importers in UK. This company has been offering reasonable priced costume jewellery, accessories and fashion scarves in UK and other European countries such as France, Sweden, Spain and etc. And they also covers with over 650 clients and 20 years of experience in providing a wide-range of fashion items to meet the requirements of major retailers and their suppliers. They also have accounts with many of the famous branded chain store companies, as well as wholesalers and various other established firms.2. Presenting problem This study was concerned mainly in finding out the effect of Information Technology on B2B system in the supply chain extension management of trading business after 1990’s. To facilitate achieving the broad objects as cited above, this study aims to attain following specific operational objective ? To clarify the specific the factors that will boost business to business which subsequently triggered intense changes in the scope and impact of supply chain management on trading business after 1990's.? To discuss about the Information Technology that will further enhance business to business system. ? To identify the products offered by B2B responsible for boosting developments in the scope and impact of supply chain management on trading business after 1990's. ? To extend our understanding of the additional management cost as well as implementation problems with the introduction of B2B system. 3. Preparatory Work – TargetIn a country like UK the need for economic development is urgent; hence, it becomes imperative to extend present day knowledge on developing technological methodologies like introduction of B2B system which is one of the widely used platforms using Internet technology to bring down costs and speed up processes logistics for trading business. Likewise, the researcher believed that the findings of this study will help reduce the variation in produc t price as well as information, and markets will become more integrated.Furthermore, the baseline data gathered from the result of this study shall serve as guide of other researchers in their quest for additional knowledge specially those interested in the fields of Information Technology and Business Management 4. Outcome, Actors and Data Spotlight ? Outcome Tell something about the framework and the methods your going to use ? Actors The following persons who will be benefited with this study are: ? IT manager. This will lead them to know what has happened in the previous trends of business using B2B and the flows of GDP of UK.? Businessmen. They will be enlightened to determine if UK has a high credit risk or a good for investment. And facilitate them in the real world market standing of the UK country. ? UK people. This will guide them in determining the GDP and economic growth trends of their country. ? Future researcher. This will lead them to conduct new study relating B2B t o another factors or indicators. This will also guide them to think of another meaningful study. ? Data spotlight To answer the specific problems of this study the following hypotheses were formulated: 1.Information Technology did not enhance business to business system. 2. There were no products or services offered by B2B that were responsible for boosting developments in the scope and impact of supply chain management on trading business after 1990's. 3. There were no additional management cost as well as implementation problems with the introduction of B2B system. 5. Preparatory Work – Constraints What are the difficulties that you encounter in this study How are you going to get access 6. The Research Question The investigator was directed to answer the following questions:1. What specifically were the factors that boosted business to business which subsequently triggered intense changes in the scope and impact of supply chain management on trading business after 1990's? 2. Will Information Technology further enhance business to business system? 3. Were the products offered by B2B responsible for boosting developments in the scope and impact of supply chain management on trading business after 1990's? 4. Were there additional management cost as well as implementation problems with the introduction of B2B system? 7.Breakdown of Tasks The researcher collected the data from the different corrected thesis dissertation, journals, magazines and books. Microsoft Excel and SPSS program were used for the presentation proper of the events that is reflected in the informational data. a. Preparation of the Mind This is introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Sales representatives in business-to-business initially jeered at the idea of using direct marketing system as selling strategy for industrial customers. It was considered to be of low level company selling scheme for mass markets (Sullivan 1990, 2).Nevertheless, the stratagem was employed by Fortu ne 500 companies (Sullivan 1990, 2). This inter-dynamic selling scheme involves trade team and varied merchandizing methods such as mail and telemarketing which was likewise employed by Dictaphone (Sullivan 1990, 2). Other ways were the member-to-member mode, trading-up, and cross selling (Sullivan 1990, 372). Trading-up and cross selling incorporated advertising, direct marketing, and personal selling thus cutting the cost of the previously one-on-one scheme (Sullivan 1990, 372). †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. (more) b. Problem Scenario Expansion c. Preparation of the Domaind. Practical Access to Tools From the informational data that will be intended to gather the researcher decide to use SPSS program to compute the elasticity of the variables and to identify if the predictors of the study are good. And the multiple regression model will be used in this study. The chart and other basic computations will be done through Microsoft excel for better presentation of the study. e. Pract ical Access to Skills The researcher needs the following tutorial for SPSS usage, International access program list, and trends of the international GDP and the economic growth.To overcome this needs the researcher review some literature and studies using SPSS program, recall the past lessons in economics and ask the library for the list of international access list . f. Practical Documentation g. Research Thinking This study used a descriptive quantitative and qualitative research. This study was concerned mainly in finding out the effect of Information Technology on B2B system in the supply chain extension management of trading business after 1990’s. h. Primary DataThe selected research methodology is a descriptive archival, quantitative and interview. The interview will help for the construction of the entire impact on B2B in the real world. Secondary research is to read a number of literature and studies relevant to the present study in different public and private librar ies. The literature studies will be scrutinized to determine if there is some bearing to the study and would be analyzed to gain a broader perspective of the problem issue.The strategy in this study is the rational perspective, where the data analysis and the final recommendations follow the sequential gathering of information. i. Research Method/Problem Solving Approach ? Research Methodology The main objective of this study is to ? Research Approach The research approach that develops the methodology explained below is based on descriptive qualitative and quantitative research method. j. Data Locations k. Data Collection Protocol Presentation of the data and the computation †¦Ã¢â‚¬ ¦. l. Primary Data Processing ? Preprocessing? Outcome Processing 8. Outline of Literature Review For a firm to deliver maximum value to its customers, it must receive maximum value from all its suppliers in the supply chain. Commercial firms are increasingly concluding that, working alone, they ca nnot have the lowest costs, best quality, or shortest cycle times in their industries if their suppliers do not support them (Lewis, 1995, p. 5). For example, Intel concluded that it could not improve the quality of its products if it did not improve â€Å"the quality of its suppliers (Morgan, 1990).Sun concluded that it could not be more responsive to its customers unless its suppliers were more responsive (Carbone, 1996). Many firms report that implementing best PSM practices has delivered large savings and significant performance improvements. (Moore, Baldwin, Camm, and Cook 2002, 4- 5) Once firms recognize the strategic importance of purchasing to improving their performance and profit as well as integrating their supply chains, they typically change their PSM practices to improve their competitiveness.5 Through our recent strategic sourcing and contracting research, we have learned how innovative commercial firms purchase goods and services. What we have observed appears to be the beginning of a revolution in PSM practices. 6 For example, Bensaou (1999) notes that in the automotive sector, all three U. S. manufacturers and most of their European competitors have launched programs to decrease their level of vertical integration, reduce their total number of direct suppliers, and move toward publicly declared strategic partnerships.7 In the aerospace sector, manufacturers are making strategic efforts to consolidate their supply base and forge stronger relationships with remaining suppliers (Stundza, 1999). For example, Boeing consolidated and standardized its supply contracts and plans to reduce its number of suppliers from 3,100 to 2,700 (Stundza, 2000b). Bowman (1998) notes that within the last year in the logistics industry shippers are increasingly bidding at the corporate level.More of them are making decisions by committee, whittling down their international provider base to a bare minimum. For example, he notes that about 40 percent of the global ac counts of APL Ltd. , a worldwide logistics provider, had some type of logistics council or centralized body for purchasing, strategizing, and decision making. 8 To set the stage for PSM change, innovative customers are conducting comprehensive, corporate-wide spend analyses 9 to better understand their primary sources of expenditures and to then target their PSM improvement initiatives (e.g. , quality, speed, or cost effectiveness) on those goods and services that represent their largest and most strategic expenditures (see Owens et al. , 1998, and Laseter, 1998). 10 Customers are also stratifying their supply base by effect on results and level of strategic risk and then matching the specific management approach and type of relationship formed with particular suppliers to (Moore, Baldwin, Camm, and Cook 2002, 6 – 7)The truth of the matter is that the chains grew because they introduced a method of retail distribution for which there was a definite need and which the old whol esaler-retailer system failed to supply. To what extent the old system was inherently deficient and to what extent its shortcomings could be and have been corrected must be discussed now, not for the sake of stressing the imperfections of a competitive system but in order to contrast certain features of the chain-store system.The ideal distribution system would bridge the gap between production and consumption with maximum efficiency at minimum cost. Without any question, the outstanding inherent defect of the old wholesaler-retailer system lay in the fact that, under it, the wholesale function and the retail function are performed by separate, independent factors, whereas, under the chain-store system, the two functions are, to a major extent, combined.In no sense does the chain-store system eliminate the wholesale function: it still has to be performed, but, whereas under the old system the wholesaler exercised no control over his retail outlets nor did the retailer have any contr ol over his sources of supply, under the chain-store system both functions are performed by the same organization and the control is unified. That this basic difference between the two systems has been partly nullified by the development of voluntary chains of various kinds is true.But the fact remains that such organizations did not come prominently into the picture until the chains had established themselves on a firm basis. When the chains were making their greatest strides, the old wholesaler-retailer set-up provided their principal competition. Reduced to its simplest terms, the main result of the essential difference between the two systems lies in the fact that under the old plan it is necessary for the wholesaler to sell to the retailer before the merchandise can find its way into consumption.Under the chain-store system, this intervening selling process, with all its disadvantages, is obviated. (Lebhar 1963, 87- 88) â€Å"In 1981, standards for shipping containers were ado pted; these facilitated the extension of the UPC into the emerging supply chain processes then appearing in both manufacturing and retailing industries. One of the reasons that the UPC had to spread grew out of the fact that not all goods sold in grocery stores were food; they included health and beauty aids, household cleaners, and so forth, which came from other industries.To take full advantage of the technology, the Grocery Industry wanted others to adopt the symbol as well. During the 1980s and 1990s, that was what happened. † (Cortada 2004, 299) a. Keywords ? GDP = the growth development project is one of the most important factors in determining the standing of the country in terms of their economic inflation. ? e-buisness = is one of the most popular business internet market the products here are quite fast in the presentation to the client or so called the customer. ? Probability of UK GDP = this is something to do with the computation of the GDP of UK.This will revea l the trends of the UK if the economic inflation will fall or ascent. ? Linear regression= is the model that will suit in some computation for economic studies. This will also lead the person to identify the trends of the business to the market place. b. Basic Definitions and Terms The following terms were formulated for more understanding: ? Business to business (B2B) = It refers to the business situation and ? Inflation = This means that †¦.. ? Information technology = This refers to †¦.. c. Primary Sources d. Map out Important Areas e. Originality f. Review Conclusion

Restructuring Costs Essay

Pharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area as part of the restructuring a business line. The relocation plan related to the following facts: Facts Financial affection Dec 15, 2010, issued a press release to terminate the lease of the old facility. Jan 31,2011,at which time it will sign the lease termination agreement, Pharma Co. plans to vacate the Plant A facility. The lease is an operating lease with termination fee is $1.3M. The lease was entered into in Feb 2004 with a term of 10 years. The written notice is required for early termination. Dec 27, 2010, communicated the main features of a one-time, nonvoluntary termination plan to its employees. The reduction includes approximately 120 employees, which represents 10 percent of workforce without identified the specific employees. The workforce reduction is expected to be completed by Jan 31, 2011, and is expected to cost approximately $3 million. Pharma Co. has entered into irrevocable contracts with certain other relevant parties to affect the restructuring plan. Relocation cost: $500,000 Staff training cost: $1.5M. Pharma Co. stated its intention to dismantle the existing operation. The cost to dismantle the existing manufacturing operation is estimated to be $1M. There is no legal obligation for dismantling plants when abandoned. Issue How should Pharma Co. account for the restructuring program for the year  ended Dec 31, 2010 under U.S. GAAP? Analysis FASB Accounting Standards Codification (ASC) Subtopic 420-10 Exit or Disposal Cost Obligations presents the relevant guidance on cost obligations. Per ASC 420-10-25-12, Contract Termination Costs include: â€Å"A liability for costs to terminate a contract before the end of its term shall be recognized when the entity terminates the contract in accordance with the contract terms ( for example, when the entity gives written notice to the counterparty within the notification period specified by the contract or has otherwise negotiated a termination with the counterparty)† Although Pharma Co. issued a press release to terminate the lease at Dec 15, 2010, this fact did not reach an agreement. So Pharma Co. do not need record the $1.3 termination fee until Jan 31,2011, which was the date sign the termination agreement. One-time employee termination benefits Under ASC 420-10-25-4 requirement, an arrangement for one-time employee termination benefits should meet all the following requirements: â€Å"a. Management, having the authority to approve the action, commits to a plan of termination. b. The plan identifies the number of employees to be terminated, their job classifications or functions and their location, and the expected completion date. c. The plan establishes the terms of the benefit arrangement, including the benefits that employees will receive upon termination (including but not limited to cash payments). In sufficient detail to enable employee to determine the type and amount of benefits they will receive if they are involuntarily terminated. d. Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.† Pharma Co. already approved the employee termination plan in the appendix B with 120 employees at current location. This wo rkforce reduction was expected to be completed by Jan 31, 2011. Although there is no details in appendix B, employees still can information of termination benefit from communication with CEO. Since this is a nonvoluntary termination plan, we are sure that Pharma Co. should recognize the one-time employee termination benefits for the year ended Dec 31, 2010 under GAAP requirement. One-time employee termination benefitsAs the appendix B posted, the employees are not terminated their service or received their benefits. According to the ASC  420-10-30-5, â€Å" If employees are not required to render service until they are terminated in order to receive the termination benefits (that if, is employees are entitled to receive the termination benefits regardless of when they leave) or if employees will not be retained to render service beyond the minimum retention period, a liability for the termination benefits shall be measured at its fair value at the communication date.† Therefore, $3M approximately cost could not record instead of its fair value at Dec 27, 2010. Relocation Cost and Staff Training Cost Although Pharma Co. has entered into irrevocable contracts with certain other relevant parties, since they do not mention the specific time to start the relocation program, it is not need to recognized those future expense until it is really paid. Dismantling Cost As ASC 420-10-25-15 notes about associated costs, â€Å"The liability shall not be recognized before it is incurred, even if the costs are incremental to other operating costs and will be incurred as a direct result of a plan. A liability for other costs associated with an exit or disposal activity shall be recognized in the period in which the liability is incurred (generally, when goods or services associated with the activity are received).† So the main point here is whether the dismantling activates happened, not what it is related to. Therefore, Pharma Co. should not recognize the dismantling cost for the year ended Dec 31, 2010.