Cadmium in Shellfish Essay Example | Topics and Well Written Essays - 1500 words

Cadmium in Shellfish - Essay Example The figures for both types of shellfish was well within the tolerable limits at 7 g/kg body weight for adults as per WHO and Australian guidelines. Nevertheless, since there was observed high standard deviation among the scallop samples and there was also high deviation between the scallop and mussel cadmium/body-weight ratios it has been suggested that a future experiment be conducted during which the origin of the two types of shellfish be ascertained first to ensure that water contamination levels for both types of shellfish are the same. This shall ensure better conformation among the results. Correlation analysis was not conducted because of the small number of samples. This too should be rectified in future experiments to ascertain how each type of shellfish responds to the same level of cadmium contamination in the water. Thus, the report finds that it is highly essential to ascertain contamination in particular harvesting areas so that only those areas from where the bivalves have tolerable metal contents can be allowed harvestable. Other non-conforming areas should be declared out-of-limits. Only this can assure safety in supply. Cadmium is a heavy metal that is commonly found in many types of soil and rocks. At birth, primates like humans have no cadmium in their bodies but, with age, some humans induct the metal from their environment. The metal is a contaminant and classified as possibly carcinogenic under World Health Organisation (WHO) guidelines (CHEC, Cadmium, 2007). The metal is variously used in industrial applications and commonly found in everyday use objects like paints, plastics, some types of coatings, batteries and other electrical components (CHEC, Cadmium, 2007). The metal is also let out into the atmosphere from burning fuels, especially fossil fuels. It is present in rubber tires and is emitted when tires burn. Also, many industries let out the metal into the atmosphere trough flue gases (CHEC, Cadmium, 2007). Another significant source of cadmium contamination is tobacco smoke. Children are especially susceptible to the metal if they are near smokers (CHEC, Cadmium, 2007). Children also a re more prone to cadmium contamination because ration of the metal intake by body weight is much higher than in adults with larger body weight. Thus, more care has to be taken to preclude such contamination in children. Also, it is estimated that cadmium build-up in the body is faster in the early years than later if the individual is subjected to such contamination (WHO, Cadmium, Series 24, 1972). In this particular context it is noted that shellfish like mussels and scallops are bottom-dwellers and are non-mobile filter feeders (Moffett, 1993). In all likelihood, if the metal becomes evident in seawater, it settles down towards the bottom and the shellfish induct it into their systems. Since there is evidence that the metal is not easily evicted from organic tissues. Over time the metal may accrue in shellfish tissue and if these are ingested by humans poisoning may result if the metal levels in the tissue are

Chinese Economy Master Essay Example | Topics and Well Written Essays - 3000 words

Chinese Economy Master - Essay Example I will be discussing the threats foreign companies are facing in China's business environment and detail the efforts made by the Chinese government to address the said issues. Multinational corporations (MNCs), such as Wal-Mart, have identified that the most troublesome feature of China's business environment is the fragmentation of supply chain and local protectionism resulting to a lack of consistency of inter-provincial rules and regulation. Chinese provinces have, for centuries, enjoyed local autonomy and have made full use of it to protect local interests. Regional and local governments have the power to implement rules and regulation so long as it is line with the core mandates and laws of the central government and they can do this without notice. Foreign companies, most of which operate on the national level, finds this situation to be confusing and costly for business operations as they have to comply with each regulations set by each local entity. It also presents problems in supply chain efficiency as each province may require the inspection of the products being transported. For example, there is the possibility that nationally approved produc ts are barred from local distribution due to differing health and sanitation requirements of different provinces. There also localities that require wholesale purchases of alcohol and tobacco products posing problems for retail-oriented stores. This state of affairs results in fewer choices or higher prices for consumers which can be detrimental to the MNC in light of the very cheap products produced by Chinese companies. Physical infrastructure also differs between provinces due to the gap in funds to implement projects posing difficulties for road transportation whether it may be private or commercial trucking resulting to a problematic interprovincial purchasing. (McGregor 2007, p. 45) Technology and the Abundant Labour Force China's population is one of the largest in the world implying the abundance of the labour supply. While it can be argued that this presents an opportunity for the companies due to the expected lower compensation packages, it presents tradeoffs in accuracy and quality. The cheapness of labour works for industries that employs manual labour but is a nightmare for those which involves automated processes. High-end technology and electronics manufacturing from Japan, Korea and the United States relocating to China require automated processes and invest in usually expensive technologies to meet quality and accuracy standards. They are now faced with the dilemma of resorting to manual labour and risk quality or invest in automation and incur large costs that cannot be easily regained in light of fierce competition. In sectors that make use of manual labour such as those in transportation, distribution and retail, the abundance of labour can be a threat because it decreases entry barriers and forces the company to lower their prices to be able to compete in the market. As a result, foreign companies and their local providers still opt either to process manually or to contract out to local, third-party logistics companies that use manual processes thereby sacrificing quality. (Yan, Rick and Lebeberthal, Kenneth 2006, p.11) Foreign companies that need to have automation in their process could have some part of the process done manually but

Comparative project success factors - 2550 words Essay

Comparative project success factors - 2550 words - Essay Example e above mentioned course, we will also try and make a few suggestions that, according to us, might have rendered to a better strategic move and hence, less of a fiasco. Every case study has a conclusion to make. Ours happens to outline the wrong moves and learning from the mistakes made by those involved in the strategic decision making of the above mentioned three projects. While we will be discussing the chosen three projects in details later, let us get a brief outline of the same to assist the uninitiated. The Millennium Dome Project was termed as one of the biggest and most exceptional of the projects undertaken so far. Many politicians amongst the country took personal strides to make the project work. Millennium dome was built to serve as a memento for the third millennium, and hence the name, while its purpose was to exhibit art. Our next project, the London Ambulance Project, is one that helps many in their course of lives. It has one of the largest fleet of medical services, with 24x7 help, offering mobile medical services. It is one of the oldest establishments and still runs to its utmost capacity. The Terminal 5 project in Heathrow airport is also one of the oldest projects, taking over 18 years to take form, shape and finally life. In this project, a new terminal – terminal 5 – was developed to enable smooth processing and fl ight availability by the BAA officials. a) The Millennium Dome – We have already explained what the main purpose of Millennium Dome was. Let us now take a look at the specifications of this project. The Millennium Dome was originally conceived by the John Majors Conservative government, mainly to celebrate the third millennium. However, the scope for the conception was small in nature. When the new government entered, lead by Tony Blair, in 1997, the project assumed a new and larger than life scope. The project was allotted  £399 million, while the size for the whole project too increased by manifolds. The design and

Research Proposal Essay Example for Free

Research Proposal Essay I would like to write about a famous Arabic writer, Naguib Mahfouz. His poetry and works inspire me a lot and I enjoy reading his things. My father always used to read them to me, because his poems were true. Mahfouz always talks about the issues affecting the people of Egypt: generational, historical, religious, and political. Egyptians always have something going on. With his writings, Mahfouz’s introduces the reader to Egyptian reformers and modern and traditional characters as they change. We all know that as a country Egypt constantly reforms, even at an early age, Mahfouz has been able to capture hints of revolution. Mahfouz’s novels are stories of love, ethics, moral responsibility, and crises that characterize a culture that has had many changes. His stories talk about and describe the lives of ordinary individuals caught in struggles of identity and religion. His fictional work paint a picture of Egyptian Muslims that are ruled by their own culture, as well as those they encounter as a result of the outside influence of colonialism. This simultaneity allows Mahfouz to depict the contemporary Egyptian identity as both modern and traditional. In Naguib Mahfouzs short story Zaabalawi there see a young man in search of the mysterious Zaabalawi, because he afflicted with a disease which doctors are unable to cure. Zaabalawi is known to cure illnesses, a holy man that has healing powers. Zaabalawi is like a mysterious figure that has some strange powers to accomplish the impossible. While in this search, the protagonist visits a variety of figures including a religious lawyer, a book seller, a government officer, a calligrapher, and a musician. Not able to find any definite answers as to the whereabouts of Zaabalawi, he begins to doubt his existence. Eventually, however, while in a drunken sleep in a tavern, he dreams that he is in a beautiful garden and experiences a state of harmony and contentment. He awakes to find that Zaabalawi was with him but has now disappeared again. Though upset at having missed him, the main character is encouraged by his dream and determines to continue his search for Zaabalawi. In this story the author uses symbolism to convey his message to his audience, that the quest to find Zaabalawi is a journey into our souls in search of the inner peace that inside us. Mahfouz uses a lot symbolic meanings, such as irony, that is why I want to write about this work. I have always been drawn to these types of writing. Annotated Bibliography 1. Aboul-Ela, Hosam. The Writer Becomes Text: Naguib Mahfouz and State Nationalism in Egypt. Biography: An Interdisciplinary Quarterly, 27:2 (2004 Spring), pp. 339-56. I chose Prof. Aboul Ela because his work because it’s easy to read and very simple, some of the other materials was a bit too hard to put together. 2. Naguib Mahfouz. The Happy Man ONE WORLD OF LITERATURE Shirley Geok-Lin Kim and Norman A. Spencer. Houghton Mifflin Company, 1993. p.46-p.53 Im using this source because it’s going to help me explain other literary works of Naguib Mahfouz in this essay. 3. Modern Egyptian Short Stories by El-Gabalawy, Saad (trans.) (Najib Mahfouz, Youssef Idris, Saad Elkhadem) ISBN: 0919966039 Im using this other source because of the type of writing. This book explains how Mahfouz writes his stories, and what he uses in terms of grammar and how he builds the story, symbolism and irony. 4. http://www.kirjasto.sci.fi/mahfouz.htm This source is going to help me discuss the state of mind of Naguib Mahfouz when he wrote his books. It explains how Mahfouz became a beginning of an era not only in the Egyptian literature but also in the Arab literature.He was always lonely, maybe that’s the reason why his writings were always kind of sad.

Nature And Purpose Of The Conceptual Framework Accounting Essay

Nature And Purpose Of The Conceptual Framework Accounting Essay Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modelling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards that are useful to all people, regardless of their background. Criticism has been directed towards the Financial Accounting Standards Board (FASB) for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting grants users of economic statements with sufficient information for assessments. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual frame work has some disadvantages. It is broad based in nature and principles and may not help when actually producing the financial statement. Its standards contents may conflict with those of other boards. This framework, with minor changes, still provides the basis for the FASBs standard setting today. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) develops and discusses the qualitative characteristics that make accounting information useful. SFAC No. 2 separates the qualitative characteristics as possessing either user-specific or decision-specific qualities. The overall user-specific characteristic of accounting information is that it must be understandable. Today, the accounting conceptual framework is being blamed for accounting standards becoming rule-based, which leads to the structuring of transactions (Nobes, 2005; SEC 108(d)). In fact, FASB has even acknowledged that the conceptual framework might be inadequate for current accounting standar ds (AICPA, 2002). The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favour (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the rationale of this paper is to practically analyze the sufficiency of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behaviour. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behaviour, social pressures was not significant influe nce on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behaviour. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform behaviour through analyzing their attitude, subjective norms, and perceived behavioural control. Within this perspective, we adapted Ajzens (1991) theory of planned behaviour to an individuals propensity to rely on accounting financial statements as shown in the figure below (figure 2): (Draw a figure) The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behaviour, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to offer practical book-keeping information for judgment making. Book-keeping information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, an articulate arrangement of interconnected objectives and rudiments that can guide to reliable standards and that stipulates the character, purpose, and confines of financial book-keeping and fiscal statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be labouring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behaviour. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioural patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation levelled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been largely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974, 153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962, 48); (Meyer and Kuh 1959, 191); (Brittain 1966, 195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process. The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounti ng. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)].The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behaviour. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be constructive, paradigm setting must develop and connect to a reputable body of perceptions and objectives. A severely developed theoretical outline should facilitate the FASB to issue additional functional and reliable standards in due course. A coherent set of principles and regulations should be the outcome, since they would be constructed upon a similar basis. The framework should augment fiscal statement users indulgence of and self-assurance in economic reporting, and it has to improve comparability amongst companies fiscal reports. Secondly, latest and emerging realistic problems ought to be more rapidly unravelled by reference to an existing outline of fundamental supposition. It is complicated, if not unfeasible, for the FASB to recommend the appropriate accounting action promptly for circumstances like this. Accountants in practice, nevertheless, ought to resolve such exertions on a routine basis. With the application of excellent verdict and with the facilitation of a commonly acknowledged conceptual scaffold, practitioners may discharge certain options promptly and then centre their attention on a tolerable dealing. Over the years various associations, commissions, and concerned persons developed and printed their personal theoretical frameworks. However, no particular framework was unanimously acknowledged and relied on practically. Identifying the necessity for a commonly acknowledged structure, the FASB in 1976 initiated effort to construct a conceptual structure that would possibly be a foundation for setting book-keeping principles and for reconciling fiscal reporting disagreements. The FASB has given out six Statements of Financial Accounting Concepts that recount to monetary reporting for commerce schemes. These include: 1, Objectives of Financial Reporting by Business Enterprises, that presents objectives and intentions of book-keeping. 2, Qualitative Characteristics of Accounting Information, that inspects the descriptions that make book-keeping information helpful. 3, Elements of Financial Statements of Business Enterprises, that offer descriptions of objects in economic statements, for instance, revenues, assets, expenses and liabilities. 4, Recognition and Measurement in Financial Statements of Business Enterprises, that lays down elementary acknowledgment and dimension standards and direction on the kind of information that should be officially integrated into economic assertions and at what time. 5, Elements of Financial Statements, which substitutes number 3 and increases its extent to comprise non-profit institutes.6, Using Cash Flow Information and P resent Value in Accounting Measurements, that gives a structure for using probable expectations of cash flows and outline principles as a foundation for measurement. The figure below is an overview of the conceptual framework. (Diagram) In the initial stage, the purposes classify the aspirations and rationale of book-keeping. Ideally, book-keeping principles developed with accordance to a theoretical structure will upshot in book-keeping reports that are extra helpful. At the subsequent stage are the qualitative descriptions that make book-keeping information functional and the essentials of monetary report, that is, liabilities, assets, among others. In the third stage are the dimension and acknowledgment perceptions employed in instituting and affecting book-keeping principles. These conceptions include suppositions, ideologies, and restrictions that illustrate the current reporting atmosphere. First Level: Basic Goals The major goals of monetary reporting are to give information which is: (1). Helpful to those concerned with the creation of savings and credit judgment and have a sensible perception of commerce and financial performance. (2). Useful to current and prospective financiers, creditors, as well as other users in gauging the quantities, instances, and ambiguity of prospective cash flows and (3). Concerns financial capital, claims to such possessions, and the adjustments in them. The goals consequently, begin with a broad concern regarding information that is valuable to financier and creditor assessments. That apprehension constricts to the financiers and creditors concern in the outlook of accepting cash from their investments or credits to commerce ventures. Ultimately, the goals centre on the monetary declarations that provide information useful in the assessment of prospective cash flows to the business enterprise. This advancement is known as judgment effectiveness. It has been said that the golden rule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is amplification. In giving information to users of monetary reports, general-purpose financial statements are prepared. These reports give the most helpful information feasible at negligible expenditure to diverse consumer groups. Principal to these goals is the conception that consumers require logical acquaintance of commerce and economic book-keeping issues to comprehend the facts contained in economic reports. This fact is essential. It implies that in the groundwork of monetary statements, a stage of rational proficiency on the part of consumers can be alleged. This has an effect on the method and the scope to which data is accounted for. Second Level: Fundamental Concepts The objectives of the first level are concerned with the purposes and intentions of book-keeping. Between the second and third levels, it is essential to give particular theoretical construction blocks that elucidate the qualitative descriptions of book-keeping knowledge and describe the essentials of monetary reports. These theoretical construction blocks outline a connection involving the why of book-keeping (the goals) and the how of book-keeping (acknowledgment and capacity). Qualitative Descriptions of Book-keeping Facts Deciding on a suitable accounting technique, the quantity and kinds of facts to be revealed, and the layout in which data ought to be presented entails establishing which option provides the most helpful information for assessment making intentions (judgment convenience). The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced (extra valuable) facts from substandard (less valuable) facts for assessment creation intentions. Additionally, the FASB has acknowledged particular restrictions (cost-benefit and materiality) as a component of the conceptual structure. The descriptions might be analysed as a hierarchy. Assessment Creators (Users) and Understandability The makers of judgement differ extensively in the nature of assessments they formulate, the way they formulate these assessments, the facts they already have and any other relevant information that they may acquire from their own trusted sources, and their aptitude to process the facts. For knowledge to be helpful there ought to be a correlation (relationship) involving these consumers and the judgment they create. This connection, understandability, is the eminence of facts that authorizes realistically knowledgeable users to distinguish its connotation. To demonstrate the significance of this connection; suppose that IBM Corp. gives a three-month income statement (interim statement) that illustrates temporary income way down. This statement gives appropriate and dependable facts for assessment creation intentions. A number of users, upon evaluation of the statement, choose to retail their stock. While others do not comprehend the content and importance of the report, they are aston ished when IBM proclaims a lesser year-end share and the worth of the stock turns down. Therefore, even though the facts presented were exceedingly appropriate and consistent, it was futile to those who did not comprehend it. Prime Qualities: Reliability and Relevance Importance and dependability are the two major virtues that make book-keeping information helpful for assessment making. As assured in FASB Concepts Statement No. 2, the qualities that distinguish bet

Health Public Service Advertising Campaigns Health And Social Care Essay

Health Public Service Advertising Campaigns Health And Social Care Essay The flurry of advertisements associated with public service campaigns raises several questions regarding its worth and effectiveness. Public service advertisements (PSA) or announcements are promotional material that addresses problems assumed to be of general concern to citizens at large. PSA typically attempt to increase public awareness of such problems and their possible solutions, and in many instances also try to influence public beliefs, attitudes, and behavior concerning them (OKeefe, 1990). Most of the PSA deal with health of personal safety topics, including alcohol and drug abuse, preventive health care, traffic safety, nutrition etc. Some PSA also include environmental issues, educational and literacy issues, consumer issues, and general humanitarian concerns like hygiene and cleanliness issues. Mass media audiences are generally attentive and give positive reactions to such advertisements. Healthcare in India is the responsibility of constituent states and territories of India. The Constitution charges every state with raising of the level of nutrition and the standard of living of its people and the improvement of public health as among its primary duties. The National Health Policy was endorsed by the Parliament of India in 1983 and updated in 2002. Health related public service campaigns are the advertising campaigns that are run by the government to create awareness among public about diseases which are very dangerous. The Government of India has introduced various health programme and policies to improve the Indian citizens standard of living. Government chooses number of mediums to reach to the masses. For this the government uses television, newspaper, hoardings and radio. Sometimes rallies are also organized to create awareness among people. The example of these kind of campaigns are AIDS awareness campaign run by the government under the banner of national AIDS control organization (NACO), Campaign for tuberculosis, malaria and polio are other examples. Sometimes famous celebrities are taken in the advertisements to create more impact. The study has been undertaken with an objective to measure the effectiveness of health related public service advertisement campaigns which are run by the government of India. The study included three campaigns which are malaria, tuberculosis and AIDS, Over the years, an increasing level of insecticide-resistance has developed in the malarial vectors in many parts of the country, while the incidence of the more deadly P-Falciparum Malaria has risen to about 50 percent in the country as a whole. In respect of TB, the public health scenario has not shown any significant decline in the pool of infection amongst the community, and there has been a distressing trend in the increase of drug resistance to the type of infection prevailing in the country. A new and extremely virulent communicable disease HIV/AIDS has emerged on the health scene. As there is no existing therapeutic cure or vaccine for this infection, the disease constitutes a serious threat, not merely to public health but to economic development in the country also. (NHP 2002) Literature Review Public service advertising (PSA) campaigns are widespread around the Globe. Public service announcements are a type of advertising, sponsored by either government agencies or other organizations, to promote causes and activities generally considered socially desirable (Garbett, 1981). PSAs use paid as well as donated media for creating awareness for social issues. Such advertising is generally produced and distributed on a cooperative basis by governmental agencies or nonprofit organizations working in cooperation with private advertising and mass media companies. Generally the content or programming, while the participating advertising agency and media companies provide creative services, media planning and dissemination services on a not for profit basis. Studies have found no distinction in the effectiveness with the either type of media. Based on self-reported behavior from sample surveys and official count s of incapacitating and fatal highway accidents, in three market field ex periments comparing the effectiveness of Paid versus Donated Media in decreasing youth male drinking and driving, the study found both type of media strategies to be equally effective (Murry Jr., 1996). The placement of PSAs has long been debated and earlier studies reveal that most of the PSAs were being placed during non-prime time especially between 7am to 6pm on weekdays (Hannmen et al, 1973). However recent analysis of advertising pattern indicates more favorable time distribution. Same pattern has been observed in India also. In a study to explore effects of message framing of health advertisements and individual differences in temporal orientation on consumer risk perceptions, attitude, and behavioral intentions, Consumers temporal orientation moderates ad-framing effects related to goal pursuit strategies. The study demonstrates that a fit between a goal pursuit strategy (GPS) manipulation in the ad and consumers chronic regulatory focus increases the effectiveness of the advertisement, but the regulatory fit effect is moderated by temporal orientation (Kees, 2010). Exposure to the PSA had no discernible effects on HIV-related knowledge, but did affect perceptions. Compared with an unexposed control group, students exposed to the PSA estimated seeing more HIV- and AIDS-related PSAs and rated the usefulness of TV PSAs lower, at the same time were more likely to rate their chances of contracting HIV as low or none. The respondents expressed less desire to obtain more information. The use of an all-mnemonic phone number resulted in a threefold increase in recall of the CDC National AIDS Hotline phone number, but did not affect intentions to call. Overall, the results reaffirm the importance of deploying strategies that go beyond reliance on either a single PSA or TV PSAs alone to affect knowledge, perceptions, or intentions (Nowak, 1993). A study to judge effectiveness of PSAs found that it is necessary to conduct empirical research to determine the critical variables influencing a given behavior also there is a need to critically evaluate the potential effectiveness of a given PSA. As all PSAs might not be equally effective and some even might have negative effect. To be effective the PSA need to provide new information and perceived as realistic (Fishbein, 2002). Public service campaigns are often developed without prior assessment of target audience felt needs and perceptions; audience are not segmented into subgroups indicated by these characteristics, and message and material development proceeds without pretesting the effect of such factors as message clarity, appeals or presenters with target audience (Bratic, 1981). Although testing message in pre-finished form, the producer can identify and correct, potential weaknesses and corrections would be time and budget affordable. In absence of a standardized Health message testing service, effectiveness needs to be checked through post testing. Studies like this one can offer implications for theory, as well as for creators of public service advertising campaigns. North Coast Area Health Service (NCAHS) conducted a seven week television advertising campaign to raise community awareness of the availability of free adult pneumococcal vaccination and to increase coverage among North Coast residen ts. Effectiveness of the campaign was evaluated by examining vaccine ordering patterns of North Coast vaccination providers keeping previous year as a base. In the months during and immediately following the advertising campaign, a significantly higher proportion of vaccines were dispatched to North Coast immunization service providers (Wallace, 2008). An intervention approach using culturally sensitive mass media messages to enhance protective beliefs and behavior of African American adolescents at risk for HIV is suggested by Romer, 2009. This approach exploits the potential that mass media messages have, not only to reach a large segment of the adolescent population and thereby support normative change, but also to engage the most vulnerable segments of this audience to reduce HIV-associated risk behaviors. This study provides further evidence that if a media campaign achieves high exposure and is developed on the basis of careful formative research; it can be an effective HIV-pr evention tool for reaching high-risk youth within communities that need them the most. PSAs containing strong verbal claims are rated as more effective than those with weak claims. Arousing messages with weak claims are perceived as least effective. Surprisingly in this study increasing claim strength increased memory for negative but not for positive messages. It is suggested that the combination of intense emotional appeal and weak claims may be partially responsible for the boomerang effects in antidrug campaigns (Lang, 2008). In a study to investigate the consequences of using national celebrities, local celebrities and disaster victims as spokespersons in a public service radio announcement (PSA) soliciting contributions for victims of Hurricane Katrina, it was found that the hurricane victim was the most credible and believable spokesperson. The national celebrity, Ashlee Simpson, was the least credible and the least believable. The local celebrity was more credible and believ able than the national celebrity, but no more so than the hurricane victim (Toncar, 2007). No studies were found in Indian context regarding effectiveness of PSA. An attempt is being made to explore this area through this empirical study. Research Design Research Objective To Study the effectiveness of Public Service Awareness Campaigns in diseases such as Malaria , T.B. AIDS. Methodology The present investigations were descriptive in nature with survey being used as the major research approach. The study used survey method of obtaining information, which is based on the interrogation of respondents through a structured questionnaire. Scope of the study Being self-funded the study was confined to Ahmedabad city of India. The city is one of the most important urban centers of country and represents diversity of India. Sampling Plan The Population: The study is carried out in Ahmedabad city of India. The total urban population of city becomes population for the study. Sampling Unit: Sampling units for the study is individual. From the above population, all the respondents who have seen any of the selected advertisements for the study were defined as sampling unit for the purpose of the study. Sampling technique: Non probability convenience sampling was used. Care was taken to make the sample representative of the actual population. Size of the Sample: Respondents for the study were 150. Instrument for data collection For data collection a survey using a structured questionnaire was conducted. To Measure effectiveness a questionnaire consisting of open and close ended questions was used. The questionnaire included scale developed by-Leavitt, Clark. (1970). A Multidimensional Set of Rating Scales for Television Commercials, Journal of Applied Psychology, 54, 427-429, to judge effectiveness of advertisements apart from other open and close ended questions regarding use of celebrities and other executional aspects of the advertisements. The comprehensive scale gives effectiveness of Advertisements using Forty Five items with eight dimensions like Energetic, Amusing, Personal Relevance, Authoritative, sensual, Familiarity, Novel and Disliked. Results Recall of the advertisements Advertisement of AIDS was highest watched followed by TB and Malaria. Suitable Media Best suited media for creating awareness through PSAs was found to be Television followed by Print. Road shows or rally were not found to be very effective media for communicating health related social issues. Impact of Celebrity/ Religious leaders People strongly agreed to impact of Celebrity and Religious Leaders in creating awareness through PSAs (Mean 3.84). In terms of source credibility i.e. effectiveness of Celebrity endorsers in PSAs, Mean score for Attractiveness (4.50) was highest followed by Trustworthiness (3.93) and Expertise (3.61). It implies that popular celebrities are helpful in drawing attention of masses towards the campaign. Merely appearance in the advertisement increases the recall of the advertisement and thus increasing effectiveness of PSA. Useful Information Communicated by the campaign As evident from high mean score (3.37), people do believe that they gain useful information from the PSAs. Effectiveness of Advertisements To judge the effectiveness 45 item Levitts reaction profile was used. The scale has eight dimensions giving effectiveness of the advertisements. Responses were collected on a 5 point scale where 1 indicated does not fit and 5 indicated fits extremely well. The scores for last dimensions were reverse coded to judge overall effectiveness of the advertisements. As can be seen scores for personal relevance, familiarity and disliked (reverse coded) are higher. Thus it can be inferred that the respondents find advertisement to be meaningful and relevant as well as they have seen those advertisements many times indicating familiarity with the advertisements. The score for Disliked dimensions were high (reverse coded) indicating people liked the public service advertisements. TABLE 1: EFFECTIVENSS OF PUBLIC SERVICE ADVERTISEMENTS (LEVITTS REACTION PROFILE) Effectiveness of PSA Dimension Mean score TB Malaria AIDS Energetic 2.48 2.58 2.62 Amusing 2.52 2.43 2.46 Personal Relevance 3.43 3.36 3.46 Authoritative 2.74 2.73 2.85 Sensual 2.53 2.61 2.76 Familiarity 3.10 3.09 3.27 Novel 2.88 2.80 2.82 Disliked 3.65 3.61 3.60 Overall Mean 2.90 2.89 2.96 Factor Analysis: There are two preconditions for running factor analysis. They are measure of sampling adequacy should be greater than 0.5 and second being determinant value should be non zero. For all the factor models ran as mentioned in table 1, both these conditions are satisfied. TABLE 2: ALTERNATIVE FACTOR MODELS Scale Number of factors Factor Model Explained variation Number of factors TB 12 e>1 76% TB 08 Eight factors 66.7% Malaria 12 e>1 75.9% Malaria 08 Eight factors 65.5% Aids 12 e>1 76.11% Aids 08 Eight factors 65.5% TB By factor analysis, it is inferred that when we solve for eight factor solution, we are able to deduce eight factors like energetic, mix of amusing and novel, personal relevance, authoritative, sensual, familiarity disliked factors. When we solve for eigen value greater than one, we deduce 12 factors. The factor structure for eight factor solution is more clean compared to eigen value greater than one solution. But, it is less precise than provided by the scale. Malaria Factor analysis was conducted and eight factor solution had a better fit compared to eigen value greater than one solution. The factors deduced from eight factor solution are namely, mix of amusing and dislike, novel, sensual, authoritative, familiarity, energetic, personal relevance a mix of personal relevance authoritative dimensions. Aids Factor analysis was conducted and eight factor solution had a better fit compared to eigen value greater than one solution. The factors deduced from eight factor solution are namely, Mix of energetic, Sensual, Disliked Amusing, Energetic, Authoritative, Mix of familiarity Novel, Personal Relevance 1 Personal Relevance 2. Difference in perception of respondents of different demographic segments regarding effectiveness of public service advertisements As can be seen from table 3, we can infer that for disease TB, the difference in scores for amusing and personal relevance dimensions of Leavitts reaction profile scale for respondents across different income levels is statistically significant at 0.05 level of significance. Also, the difference in scores for energetic, amusing, authoritative, sensual, novel and disliked factors of the scale for respondents of different age brackets is statistically significant at 0.05 level of significance. The difference in scores on energetic, amusing and disliked dimensions of the scale is statistically significant for male and female respondents. Similarly from table 4, we can infer that for disease Malaria, the difference in scores for personal relevance dimension for respondents across different income levels is statistically significant at 0.05 level of significance. Also, for disease AIDS, the difference in scores for personal relevance, energetic, amusing, authoritative, sensual, novel and disliked factors for respondents of different income levels are statistically significant. The difference in scores on energetic, amusing, personal relevance, sensual, novel and disliked factors for respondents of different age brackets are statistically significant. Also, the difference in scores on energetic, amusing, personal relevance, novel and disliked dimensions for male and female respondents are statistically significant at 0.05 level of significance. TABLE 3: ANOVA RESULTS FOR DISEASE TB Between Groups Sum of Squares Df Mean Square F Sig. Income Levels Amusing 22.905 4 5.726 4.527 .002 Personal Relevance 4.313 4 1.078 3.216 .015 Age Levels Energetic 12.451 3 4.150 6.704 .000 Amusing 21.245 3 7.082 5.587 .001 Authoritative 5.178 3 1.726 3.488 .017 Sensual 9.145 3 3.048 5.708 .001 Novel 10.164 3 3.388 7.532 .000 Disliked 19.897 3 6.632 10.750 .000 Gender Energetic 3.169 1 3.169 4.706 .032 Amusing 12.539 1 12.539 9,578 0.002 Disliked 9.541 1 9.541 14.060 0.000 TABLE 4: ANOVA RESULTS FOR DISEASE MALARIA Between Groups Sum of Squares Df Mean Square F Sig. Income Levels Personal Relevance 5.501 4 1.375 3.511 .009 Age Levels Energetic 10.926 3 3.642 9.089 .000 Amusing 17.485 3 5.828 9.304 .000 Authoritative 4.245 3 1.415 3.850 .011 Sensual 9.945 3 3.315 5.810 .001 Novel 6.597 3 2.199 4.206 .007 Disliked 15.923 3 5.308 8.339 .000 Gender Between Groups Sum of squares Df Mean Square F Sig. Energetic 2.370 1 2.370 5.231 0.024 Amusing 3.968 1 3.968 5.594 0.019 Disliked 5.423 1 5.423 7.759 .006 TABLE 5: ANOVA RESULTS FOR DISEASE AIDS Between Groups Sum of Squares Df Mean Square F Sig. Income Levels Energetic 6.645 4 1.661 2.906 .024 Amusing 9.031 4 2.258 2.903 .024 Personal Relevance 7.443 4 1.861 5.770 .000 Novel 4.642 4 1.160 2.887 .025 Age Levels Energetic 7.310 3 2.437 4.327 .006 Amusing 9.007 3 3.002 3.886 .010 Personal Relevance 3.570 3 1.190 3.432 .019 Authoritative 5.125 3 1.708 4.178 .007 Sensual 11.302 3 3.767 3.062 .030 Novel 7.075 3 2.358 6.165 .001 Disliked 10.409 3 3.470 5.458 .001 Gender Energetic 4.605 1 4.605 8.024 .005 Amusing 6.750 1 6.750 8.682 .004 Personal Relevance 1.565 1 1.565 4.400 0.038 Novel 2.282 1 2.282 5.570 .020 Disliked 3.667 1 3.667 3.667 .021 Effectiveness in terms of preventive measures From the survey it was revealed that people have taken proper preventive measures after watching advertisement of public service campaigns. More than 94% respondents agreed to the fact. As per the survey people think AIDS is the most harmful diseases than T.B. and Malaria. From the survey it can conclude that most of the respondents (57%) have provided BCG Malaria vaccine to their child but still a good number of respondents are there who have yet not provide these vaccines to their child (43%). It shows that either these diseases are not considered to be as severe by the respondents or awareness for availability of vaccine for these two diseases is low. Majority of respondents (73% ) were found to be are aware of free government services that is run by government in their area for diseases like AIDS, T.B and Malaria. Discussion Recall for AIDS advertisement was highest followed by TB and Malaria. Celebrities were found to be effective in PSAs. Celebrities were found to be high in attractiveness and thus adding more credibility to the campaign. Respondents believed that they gained useful information from the public service campaigns. Television was found to be the most effective media for PSAs. Overall effectiveness of all PSAs was found to be high. As evident from the above findings it can be concluded that people have good exposure to the public service campaigns and find advertisements to be relevant. People liked the PSAs. Clear factor structure has not emerged as compared to the standardized scale. Some dimensions were not deduced in case of all three cases. Differences were found amongst different demographic segments of consumers regarding perception towards the advertisements, signifying importance of tailoring the advertisements for different demographic segments. From the survey it was revealed th at people have taken proper preventive measures after watching advertisement of public service campaigns. Most of the respondents have provided BCG Malaria vaccine to their child but still a good number of respondents are there who have yet not provide these vaccines to their child. It shows that either these diseases are not considered to be as severe by the respondents or awareness for availability of vaccine for these two diseases is low. Thus it is imperative for government to promote vaccination for the said ailments. Aware ness of free government services run by government in their area for diseases like AIDS, T.B and Malaria was found to be high. Limitations and Future Research Limitations associated with non probability sampling techniques go with this study also but due care was taken to make sample representative of the actual population. Further research can focus on lifestyle and personality factors of the respondents that might shape their perceptions towards the public service advertisements.

Hostile Takeovers :: GCSE Business Marketing Coursework

Hostile Takeovers A hostile takeover is defined as an acquisition of a firm despite resistance by the target firm’s management and board of directors. This occurs when a stronger business absorbs another company against the target company’s will. Hostile takeovers are most likely to occur when a firm’s stock is undervalued relative to its potential because of poor management. Generally, the managers of the targeted firm are fired. This gives managers a strong incentive to take actions designed to maximize stock prices. How do hostile takeovers impact business, government, and society? Businesses, especially the targeted company, are greatly affected by hostile takeovers. Prior to takeovers, targeted companies are chastised by customers, competitors, and the communities in which they reside because of inadequate management, low or undervalued stock prices, etc. These takeovers are most likely to occur when a firm’s stock is undervalued relative to its potential because of poor leadership of the management team. Because of this, the managers of the targeted firm are generally fired after the merger is complete. The government has been heavily involved with hostile takeovers, as well as horizontal and vertical mergers. The Sherman Antitrust Act of 1890 was presumably the first real act of government interference regarding takeovers. This act stated the following: ïÆ'Ëœ Section 1: Every contract, combination in the form of trust or otherwise, or conspiracy, in restraint or trade commerce among the several States, or with foreign nations, is hereby declared to be illegal. ïÆ'Ëœ Section 2: Every person who shall monopolize, or attempt to monopolize, or combine or conspire with any other person or persons, to monopolize any part of the trade or commerce†¦shall be deemed guilty of a felony†¦ The antitrust laws that have followed the Sherman Antitrust Act of 1890 are as follows: ïÆ'Ëœ Clayton Act of 1914 ïÆ'Ëœ Federal Trade Commission Act of 1914 ïÆ'Ëœ Robinson-Patman Act of 1936 ïÆ'Ëœ Hart-Scott-Rodino Antitrust Improvement Act of 1976 Hostile takeovers can also affect society. People in communities often become mixed up in merger battles when a target firm is a major employer that provides a town’s economic livelihood. If the takeover of a major employer occurs, this could lead to very high unemployment, local business privation, etc. If you think that Kohlbert, Kravis and Roberts spent some cash acquiring RJR Nabisco - $24 Billion – think again.

Math Facts Essay -- Education, The Arithmetic Gap

â€Å"Memorizing math facts is the most important step to understanding math. Math facts are the building blocks to all other math concepts and memorizing makes them readily available† (EHow Contributor, 2011). To clarify, a math fact is basic base-10 calculation of single digit numbers. Examples of basic math facts include addition and multiplication problems such as 1 + 1, 4 + 5, 3 x 5 and their opposites, 2 – 1, 9 – 4, 15/5(Marques, 2010 and Yermish, 2011). Typically, these facts are memorized at grade levels deemed appropriate to a student’s readiness – usually second or third grade for addition and subtraction and fourth grade for multiplication and division. If a child can say the answer to a math fact problem within a couple of seconds, this is considered mastery of the fact (Marques, 2010). Automaticity – the point at which something is automatic- is the goal when referring to math facts. Students are expected to be able to recall facts without spending time thinking about them, counting on their fingers, using manipulatives, etc (Yermish, 2011). . In order to become a fluent reader, a person must memorize the sounds that letters make and the sounds that those letters make when combined with other letters. Knowing math facts, combinations of numbers, is just as critical to becoming fluent in math. Numbers facts are to math as the alphabet is to reading, without them a person cannot fully succeed. (Yermish, 2011 and Marquez, 2010). A â€Å"known† fact is one that is â€Å"answered automatically and correctly without counting† (Greenwald, 2011). In order for a child to achieve academically, the child must master basic facts. A child's progress with problem-solving, algebra and higher-order math concepts is negatively impacted by a lack... ...wer but offer no assistance with learning a concept (Mahoney and Knowles, 2010). Automaticity of math facts is beneficial to all mathematics learning. Fortunately, there are ways to help students learn basic facts without skill and drill. Explicit strategy instruction is more effective than encouraging strict rote memorization (Woodward, 2006). Yet, many educators are unsure of how to help students master facts. Too many educators still have misconceptions of how students learn facts and how they commit them to long-term memory (Baroody, 1985). Some people argue that students no longer need to learn how to compute now that calculators are widely available. â€Å"While facility at one-digit computation is far from the primary aim of elementary school mathematics, it is an important skill that provides the foundation for many other topics†(Burton and Knifong, 1982).

English essay part one Essay

In this essay I am going to explain how Conan Doyle adds tension and suspense to â€Å"The Adventure of the Speckled Band† I will be discussing descriptions of the setting and characters also the language he uses, I will also look into the time period it was written. Sherlock Holmes was written during the Victorian era. This was a time in London when there was much crime and poverty, London was a vile and dangerous place. Victorian people greatly feared crime with Jack the Ripper on the loose, the police couldn’t catch him because their methods were inefficient and many officers were corrupt. Victorians resented the police in London because they did not appear to be protecting the public. In 1887 Arthur Conan Doyle created, Sherlock Holmes, Victorians immediately fell for the fictional character. They liked him because he cracked every case and always got the bad guy. He was seen as the perfect detective. When Doyle tried to kill off his famous character, in 1893, he received death threats warning him to keep Holmes alive! Even know over 100 years on from Holmes birth in 1887 he is still popular. The story is called â€Å"The Adventure of the Speckled Band. † it starts with a frightened Helen stoner telling the story of her sister Julia stoner, and the mysterious circumstances surrounding her death and her concerns for her own life. Sherlock Holmes investigates and finds that Julia had been murdered by Dr. Roylott who was trying to kill Helen as well, but before Holmes could catch Dr. Roylott, the snake that he was using to try and kill the two girls, turns on him and he gets bitten and killed by it. The setting adds tension to the story because they create a spooky atmosphere, it does this in many ways, like in the description that Helen Stoner gives of Stoke Moran Manor, she says â€Å"Indian animals wonder freely over his grounds and are feared by the villagers† this gives the impression that he doesn’t want anyone on his property. When the reader learns that â€Å"‘Vagabonds†¦Ã¢â‚¬ ¦. encamp’ in the grounds† this causes tension because they are another suspect and it makes the reader wonder why he does not want others on the grounds. The reader feels intrigued when Helen Stoner says â€Å"we had no feeling of security unless our doors were locked† because, for most people, their home is the safest place in the world but Helen needs her door locked to feel safe. When the night is described as being â€Å"A wild night. The wind was howling out side and the rain was beating† this creates anticipation because something always happens during a storm, this is called pathetic fallacy. The description â€Å"windows blocked by old-fashioned shutters with broad iron bars. † makes it sound as if Helen is a prisoner and Dr. Roylott is like a guard, and a prison is designed so, no one can get in or more importantly no one can get out. The description of Stoke Moran as a â€Å"building of grey†¦.. stone†¦Ã¢â‚¬ ¦ with†¦.. two curving wings link the claws of a crab â€Å"uses a simile create the feeling that the house is alive and closing in on its occupants. The words â€Å"gathering darkness† makes it sound as if the darkness is alive and trying to consume everything How does Conan Doyle create tension and suspense in â€Å"The Adventure of the Speckled Band†?

Medieval Medicine – comparing Muslim and Catholic knowledge and treatment of disease and infection

The Muslim faith have helped the treatments of disease and infection for many years now some of their herbal remedies are even used today the way they have helped everyone through the years They have an interest in care that comes from the Koran which states that it is good to help someone In need. The Catholic church has this but the Catholic church is more of a hotel than a hospital because only 10% of their hospitals actually care for the sick Also in their culture to be a good knight you had to be able to read and write and some knight’s created library’s. At this time in England to be a good knight you had to be able to joust and be good at fighting. But 1 of the most important things the Muslims did that the Catholics didn’t do is collect Greek texts from writers like Hippocrates and Galen. The reason this is so good is because not all the anatomy stuff was right that the Greeks wrote but a lot of their herbal remedies and cures were right. At the same time we were carving crosses in people’s heads the Muslims were curing people with actual cures. Question 2 out of 2 Both the religions Catholic and Muslim have been a great influence to the treatments of disease and infection because even though in the Catholic hospitals it was monks and nun’s curing the patients they did have some good herbal cures that had been passed down from generation to generation. The Catholic did have its bad side because it was monks and nurses curing the sick most of their cures were supernatural and only 10% of Catholics hospitals were actually built to cure the sick 47% housed the poor and elderly(they provided no medical care)31% of Catholic hospitals were leper hospitals (which provided no medical care) and the other 12% of hospitals gave shelter to poor travellers and pilgrims. The hospitals back then were not the same as hospitals today. There were a lot of good things about Muslim hospitals that were not in Catholic hospitals for example their hospitals gave a high proportion of hospital care also the hospitals were more purposefully built for example some of the bigger Muslim hospitals in cities like Cairo and Baghdad had hospitals with a big ward, libraries, rooms for resting, and a proper kitchen so they could give their patients a proper diet.The most important thing the Muslims did that the Catholics didn’t do was they had proper doctors at the hospital and in the bigger hospitals they even had lecture’s so they could train medics. Also both the religions did have some similarities like both of their religions disallowed dissection and because of that surgery was not considered a useful skill to have. Also both of the religions thought that theories were more important than practical procedures but one very bad thing both the religions did wrong was allow no criticism of Galen. Many doctors throughout the years of Galen’s rule over medical knowledge tried to demonstrate new theories and some of their theories were actually right, but those doctors were shut down and thought of as lunatics because no one was allowed to question Galen and his methods. In conclusion I think that the religion that had the most impact on the treatments of infection and disease was the Muslim religion because they used more actual cures and remedies unlike the Christian church that mostly used supernatural remedies.