Robert Mondavi Essay Example | Topics and Well Written Essays - 250 words

Robert Mondavi - Essay Example Mondavi successfully brought reforms to the US wine industry, and consequently, the wine industry all over the world. He was passionate about wine from a tender age and started a winery in Napa Valley, in 1966 (Mondavi and Chutkow 12). This was with the aim of outdoing the finest wine producers in Europe. His dream has today come true because many of the winemaking techniques used today were his ideas (Mondavi and Chutkow 17). He has also contributed to the modern wine industry by introducing winemaking concepts such as using French oak barrels, stainless steel tanks, and cold fermentation, which are all used in the modern wine industry today (Mondavi and Chutkow 23). Mondavi, a market leader in the wine industry, is remembered for initiating blind wine tasting sessions at the Napa Valley, combining these experiences with other world class wines. This allowed the wine industry and consumers to evaluate the value and quality of wine (Mondavi and Chutkow 39). He promoted the exportation of wine, which is a common practice in the modern wine industry today. He also promoted the production of high quality wines, after his wines became internationally recognized for their top quality. His wine educational tours and wine tastings helped to foster a wine culture, not only in America, but throughout the world (Mondavi and Chutkow 30). In conclusion, Mondavi has contributed to the modern wine industry in numerous ways. He has helped the industry refuse the culture of adding artificial flavors to wines. His innovations such as the vineyard management using digital mapping technologies, and remote-sensing via satellite have revolutionalized the modern wine industry (Mondavi and Chutkow 48). He created the wine culture and other wine related innovations such as using Quality Enhancement Teams, vintage dating to create varietal wines, traditional cork finishing, and barrel aging among others. The modern wine industry has also benefited through

Local Government Or A Non-Profit Organization Article

Local Government Or A Non-Profit Organization - Article Example expenditures and allocations made towards children but it is also about sharing the overall budget of the government as government grants constitutes a significant source of finance. From the official website of ‘Save the Children’ it was found that the organization has legal obligation of the government to fulfill rights and its ultimate goals. The budget is proposed by the committee set up by the Board of Trustees and it is based on the internal revenue code defined under section 501(c) (3). It is usually prepared under the supervision of the senior management (Save the Children, 2013, p.1). The budget so prepared by the management must be reviewed by the senior management and further approved by the Board of Trustees in order to be effective or executable. However, under the code of Ethics and Business Conduct of the organization, the senior management holds sufficient approving authority when the consequences of approval is in the best of interest of children, Agency , community or families that the organization it serve. This code will be specifically executed when there arise any conflict of interest regarding allocation of funds (Carnegie Mellon University, 2008, pp.1-2). The Budgeting Process A budget is a planning tool reflecting organizational mission, programs and strategic course of action and has to be approved by the board of directors. Keeping in mind the obligations of the organization towards the society and its stakeholders, the budgeting cycle may be analyzed by breaking the entire cycle into five simple steps. It begins by establishing the need for more expenditure compared to previous year to get better realization of children rights. For instance, as discussed earlier the organization was able to help more than 78 million children in last... Budgeting process refers to determining expenditure needs of the organization in line with its overall objective and long term strategies. It is usually done after assessment of expected expenditure because its relevance is ultimately decided by judging the real expenditure and the proposed allocation in a particular program and also in overall budget. Thus, monitoring of budget is also an important part of the whole budgeting process. Budgetary variances between actual and budgeted allocations must be minimized to increase reliability of forecasting. Some of the common causes of budget variances are faulty assumptions, unrealistic expectations, traditional bias, and arithmetic errors by accountant. Budget has to be prepared in a systematic and disciplined manner so that it covers all financial constraints and have proportionate allocation of funds for respective programs.

A Financial Analysis Of Starbucks Coffee

A Financial Analysis Of Starbucks Coffee The aim of this financial analysis of Starbucks is to obtain a deep knowledge of annual financial reports and other corporate information, which can provide us measurable conclusions about the company. It is essential to understand the nature of companys business, by analyzing its economic and financial environment and strategy choices made in the past. This report will begin with industry and company description, followed by financial performance overview and projection of company development over the next two years. Conclusions drawn from above analysis will support managers in making a decision whether to invest in the company. 2. The industry description The coffee industry is growing since 2002, and in recent years there was a boom caused by consumers becoming more educated about espresso-based drinks and how they are made (H. Holmes, 2004). The coffee industry includes 20,000 outlets with combined revenue of $11 billion. Approximately 20 million people work in the coffee industry worldwide. Market is very concentrated at the top with the 50 companies taking up 70% of the sales, and fragmented at the bottom. Starbucks is the market leader (Franchise direct, 2010). 2.1. Starbucks description Starbucks Corporation is involved in: purchasing, roasting, and sale of whole bean coffees, cold-blended beverages, various food items, selection of teas, and beverage-related accessories and equipment, primarily through its company-operated retail stores. It was established in 1971 in Seattle, Washington. In 1986 Howard Shultz, Retail Sales and Marketing Manager, left the company to start his own retail coffee outlet, Il Giornale. In 1987 the original investors of Starbucks bought Peets Coffee and sold Starbucks to H.Shultz, who renamed Il Giornale to Starbucks. Firm expended with shops in Chicago and Vancouver. Starbuck was the first coffee company to offer employee stock options in 1991 and went public in 1992. In 1990s Starbucks started distributing coffee through department stores, bookstores, hotels, supermarkets and online; it signed contract with PepsiCo, AOL and Dyers and opened stores in Japan, Singapore, and UK. (Hoovers.com, 2008) Starbucks has built one of the worlds most powerful and recognizable brands and the image of a unique Starbucks Experience. Its mission statement was to revolutionize the coffeehouse industry by building a perception of a coffee shop as the third place between work and home. Wi-fi internet access in all stores makes it a place where customers can work. The companys goal was to make each location a community center for higher-income crowd of the young and college-educated, a group that tends toward higher luxury-consumption levels. (Wikinvest.com, n.d.) 2.2. Competition Starbucks close competitors include other specialty coffee shops, doughnut shops, and restaurants. Starbucks holds a dominant position in the coffeehouse market which is dispersed among the thousands of independent or small-chain coffee shops. Their largest direct competitors are Dunkin Donuts and McDonalds. Both offer specialty coffee at a lower price. Main competitors short description: Dunkin, specializes in fresh baked goods, but began offering coffee in 2005. Their level of sales is at $4.3b. Currently, their coffee sales start to exceed food sales, 5-10% of total sales are from espresso-based drinks. Dunkin has a 22.9% market share. (Starbucks in the aggregate category controls a 24.7% market share) McDonalds entered the coffeehouse industry in 2007, offering coffee at its flagship stores and opening its espresso-centric McCafe concept in some markets. McDs coffee sales generate $813m in additional annual income. Current revenue from coffee is around $490m, about 6-6.5% of Starbucks coffee sales. Their price point is at 18% discount on Starbuckss. The two competitorss targets are slightly different from Starbucks. They focus on cheaper coffee to go, whereas Starbucks is providing a premium experience for a luxury price. Consequently, they compete with each other more directly than with Starbucks, however McCafe has a negative impact on Starbucks. Analysts believe that competitors will settle into separate niches, McDonalds being the better value proposition and Starbucks offering higher quality experience. 3. Financial Performance 2007-2009 3.1. Overview of Starbucks performance 2007-2009 In the fiscal year 2007, Starbucks achieved a solid performance. All goals like new stores opening, total revenue growth, comparable store sales growth and considerable cost rises from dairy products were completed. The consolidated operating income in 2008 was $503.9 and operating margin 4.9%. This was a significant decrease compared with the past few years, the reason for decrease was a changing of structure. In 2009, Starbucks faced many challenges caused by unexpected economic environment and more intense competition, which had impact on the revenue, comparable store sales, operating income and margins. 3.2. Income statement analysis 2007-2009 While net revenues of Starbucks havent been stable from 2007 to 2009 (first increasing then decreasing), its total operating income have also been moving in 2008 it decreased by 52,2% and it was $503.9 million, 4.9% of total net revenues. The reason for decrease was high distribution costs and high rent expenses. In 2009 it increase again by $58.1. Main reason for this improvement was the restructuring charges which contain: assets impairment, lease exit and severance costs. In 2008 and 2009 while net revenues were $10,383 million and $9,774.6, total operating expenses were $9,992.7 million in 2008 and $9,334.5 in 2009 that means expenses were highly eating up more than 96% of the net revenues. The company suffered a major loss of 113.185% in net earnings between 2007 and 2008. Starbucks realized that he need to re-think its business strategy. In 2008, the company incurred restructuring charges of $266.9 million due to store closures in the US and Australia and reduction of the work force. Starbucks Company derived 84% of total net revenue from the company-operated retail stores. They opened 681 new stores in the last 12 months and this offset -3% losses in comparable store sales. Total net revenue of 2009 was showed a decrease of 5.9%, stayed at $9,774.6. The company-operated retail also went down. In detail, there was a change of nearly 6.7% in comparable, for 4% decrease in transactions and a 2% decrease in the average value per transaction. Figure 1: Net Revenue of Starbucks 2007-2009 (Starbucks annual financial report) Figure 2: Operating Income of Starbucks 2007-2009 (Starbucks annual financial report) Figure 3: Net earnings of Starbucks 2007-2009 (Starbuck annual report) 3.4. Balance sheet In term of assets, the total assets for the three years kept staying around $5,600 million. The total current assets in 2009 were $2,036 million. This was higher than in 2008 and 2007 due to the high cash and cash equivalents in 2009. The marketable securities in 2007 were $157 millions so in 2007 the company had more short term investment. On the other hand, the total liabilities in 2008 were the highest in three years because of the commercial paper and short-term borrowing in 2008. Additionally, there was no short-term debt in 2009 but it was the highest accrued expenses during the three years. The shareholders equity in 2009 was the highest in three years owing to the additional paid-in capital. 3.4. Ratio analysis: By doing ratio analysis, the company performance would be evaluated more clearly. As we can see the current ratio for the 2009 was higher than 2008 and 2007. In 2008 and 2007, the current ratio was under 1. That means Starbucks was not in good financial health in these two years. However, this situation didnt exist for a long time but it was not a good sign. The current ratio for 2009 was 1.29, so the company had 1.29 times more current assets than current liabilities. That means Starbucks was able to cover its own obligations. As the Exhibit 1 shows the quick ratio was low for 3 years that is all below 1. This indicates that the company had difficult to turning their inventory into cash like a short-term liability which the company could not pay off immediately. In 2007, the profit margin of Starbucks was 7.15%. This means 7 cents of each dollar is companys profit. In the next two years, the profit margin decreased by nearly 3 percent. That means the net income in 2009 was visibly lower than 2007. It may mainly caused from the increase of the restructuring charges. The return on assets ratio in the year 2007 was 13.77% while the ratio declined to 6.95% in 2009. From this we know Starbucks earned more in 2007 and the net income in 2007 was higher than in 2009. The reason for this decrease results is also from increase cost of the restructuring and innovation in 2008 and 2009. In terms of leverage ratio, to measure its ability to meet financial obligation from 2007 to 2009 the debt ratio was around 50%. That means nearly 50% of funds for assets came from debt. This does not seem good for the company and the most liabilities were long-term liabilities. The debt to equity ratio from 2007 to 2009 was pretty high and the highest point was in 2007, so in 2007 more debt was used. Interests earned ratio in Starbucks during the 3 years was extremely high like in 2007, the ratio was nearly 28 times, but finally in 2009 the ratio was around 15 times a year. It could be a really good margin since the company was able to cover its interest expenses 15 times with operating income. 3.5. Cash flow Operating activities: the net cash provided by operating actives in 2009 was highest during the 3 years. The main part of activities was depreciation and amortization. Same as in 2008 the company spent $604.5 thousands on depreciation and amortization. Investing activities: the net cash used by investing activities in 2007 was $-1201.9 thousands. The main costs here were addition to property, plant and equipment and the company also spent money on purchasing available-for-sale securities. But in 2009 the net cash used by investing activities was $-421.1 thousands. This was much less than in the 2007. The reason for this was the company spent less money on additions to property, plant and equipment. Financing activities: the net increase/ (decrease) in cash and cash equivalents in 2009 was $330.0 thousands. That means Starbucks gained money from financing activities in 2009 while in 2008 and 2009 they had losses in financing activities. The reason for the gain of money in 2009 was the profit in short-term borrowing and nothing spent on the issuing of long-term debts. 4. Forecasting 2010-2011 In order to project the next two fiscal year performance of Starbucks, particularly to construct the pro forma income statements of 2010 and 2011, establishing the revenue (or sales) projection should be the first task of all. In the next steps, the rest items of the statement would be projected by the percent of sales method since it does provide simple, logical estimate of many important variables (Higgins, 2009). In fact, there was a visible growth of Starbucks revenue in both volume and speed during the period of time from 2000 to 2009. Especially, from 2000 to 2007, the annual company sales increased in steady pace in the range of 20% to 29%. This impressive growth of Starbucks revenue was a sophisticated proof for its great business strategies during the beginning of this decade. However, the story had some changes since 2008. At the end of this fiscal year, Starbucks finished with $10,383 million revenue, in comparison with 2007, the growth ratio was 10.3% only, the lowest rat io since 2000. Continuously, in the midst of the US economic crisis, Starbucks sales got negative growth at 5.9% after finish the fiscal year 2009, stay at $9,744 million. Figure 4: Starbucks Sales chart in 2000-2009 (in Millions) Obviously, the trustable estimation should be the sophisticated one, that normally came from data base statistic analyses. Specifically, with the availability of the last ten years data of Starbucks revenue, it was possible to apply most of time series forecast methods such as moving average, weighted moving average, exponential smoothing, and so on. Since each method had its own advantages and limitations, it is necessary to compare how every method would reflect the same provided data (Exhibit 4). The value of W3 (for the Weighted moving average method) and ÃŽÂ ± (for the Exponential smoothing method) were decided high at 0.6 and 0.3 due to the emphasis of the closest time period in term of its impact to the next following year. As a result, the forecasts for 2010 sales were quite low though there was still a slightly growth than 2009. Among the three methods, the weighted moving average method seems to be the most appropriated one since it had the smallest value of the Mean Absolute Deviation. Basically, it proved that this method had less forecasting error than others and might be the best choice of all. To be clear, the plot chart was established base on the result of the three forecast methods in Figure X. Figure 5: Plot of Actual Sales and Forecast Sales for 2010 in three different models (in $ Million) Visibly, the line created from weighted moving average method was the closest one to the actual sales line. Its trend reflected almost similarly to the actual during the period of time from 2003 to 2009. That is why this method was chosen to determine the 2010 Starbucks sales instead of the two methods remaining. Objectively, $9,920.81 million may not be a number that Starbucks shareholders and investors really expect, even it showed slightly growth at 1.5% than 2009. However, in some levels, it seems to reflect quite appropriately the reality of the economic conditions as well as the Starbucks status. In spite of many positive signs of the economic recovery, Starbucks is still continuing its plan to close 800 retail stores over two year 2009 and 2010. Since the 566 stores had already released in 2009, another 244 are expecting to be cleared in fiscal year 2010. Thus, it could be hard to see a rapid growth in revenue of Starbucks at the end of fiscal year 2010. In regard to fiscal year 2011, since all of the three forecasting method above only allowed forecaster to see the result of 2010 revenue, the Linear Regression method was applied to estimate the sales in 2011. By collecting the sales data from the last three years (2007 to 2009) in quarterly, by the calculation of the regression line (Exhibit 11), the value of a ( the y intercept) and b (slope of regression line) were found. These two values were use to determine the dependent variable (y). The regression forecast of sales in equation is: y = a + bx (Exhibit 5 ). The forecast results of $10,078.21 and $10,189.41 for each year of 2010 and 2011 once again confirmed about the growth trend of Starbucks sales in the next two year. Nonetheless, base on the Starbucks plan of opening over 500 new stores in US and over sea during 2011, there should be a stronger increase in sales of Starbucks in this year. Subjectively, the authors believed that Starbucks revenue would increase no less than 15% in 2011. In other words, if the 2010 revenue was forecasted at $9,920.81 million, the same item in 2011 would be around $11,408.93 million. This result was also determined base on many positive factors that Starbucks could get benefits from such as the economic recovery in higher volume and speed, the more effective operating of Starbucks after the reorganizing process in its retail stores system as well as the objective increase in customers demand. Moreover, the volume of average transaction would be higher due to the increase in cost of goods sold and the im pact of inflation. In the Exhibit 6, all the operating performances of Starbucks from 2005 to 2009 were displayed in detail by the percent of total revenue. Base on those historical data and theirs visible trends, it was possible to anticipate logically the operating results for next two fiscal years 2010 and 2011 (Exhibit 7). According to the Exhibit 14, the net income of Starbucks stays at $466.27 and $479.18 million for each of 2010 and 2011. This may be considered as the acceptable results in regard to the challenges of the current circumstance. In fact, the forecast net income of 2010 is 19.3% higher than 2009. Since the revenue of 2010 did not rise in a strong level (only 1.5%), this impressive net income mainly came from the reducing the stores operating expenses and the more effective tax rate. In 2011, the operating expenses are expected to increase and stay at 95.2% of total sales, this is an objective fact that many items in operating expenses areas are in trend of steady increase year by year accompany with the business enlarge strategy of Starbucks, such as store operating expenses or general and administrative expenses. However, this ratio might be less in the next following years if the restructure process of Starbucks would get its aims of improving efficiency of cost control in various act ivities. Conclusion and recommendation Starbucks has been the largest specialty coffee retailer in its industry, but due to the problems with our economy, it has been seeing an effect on its sales and profits. The economic situation has affected consumers spending at Starbucks and other luxury goods. Starbucks also raised prices by an average of 9 cents a cup in July of 2007, causing U.S. customers who face higher food, fuel and housing expenses to go to McDonalds and Dunkin Donuts for cheaper coffee. These issues have affected Starbucks stocks performance in the market and are slowly making this stock an unfavorable one for potential investors. My recommendation for potential investors would be to hold off on purchasing stocks from Starbucks at this moment because now is not a good time to invest in them. I would advise these investors to keep looking into this stock until they see a positive change in its market pattern and that would be when I would advise them to purchase the stock; before its price increases higher t han the average market price. My recommendation for investors holding the share of the company would be to hold on to it until they can see for certain if Starbucks stocks will continue to go down and become a loss or maybe potential go back up and become profitable as they once were. After conducting my research, I believe the Starbucks stock will eventually start going up again after they put into effect their plans for the upcoming year. This stock is definitely a valuable one that I would not let go of if I owned shares in it. Starbucks hold value to its stock, which is why my advice to shareholders is to hold off on selling their shares until they see how the upcoming year goes for the company. In a response to the McDonalds challenge Starbucks is teaming up with Burger King, which has announced that by September 2010 it would begin selling Starbucks Seattles Best Coffee in about 7,250 U.S. outlets it would launch its first national advertising campaign.

Improving Language Acquisition in Bilingual Children Essay -- learning

For most bilingual speakers, the English language is hard to navigate. Like an unknown street, not natural to them, they stumble to find the words to say what they want to say; they trip over cracks of pronunciation, taking wrong turns over careless misuse, out of context phrasing, as they attempt to follow the rules of ambiguous signage established by others. â€Å"Uh, um, hmmm, how do you say†¦?† A long pause follows. The image that comes to mind is of a student scratching at their head, hesitating before finally delivering the â€Å"right† word. It’s a matter of translating it to convey the correct meaning. Many bilingual speakers think out a process of word sorting that allows them to think through their vocabularies, sort, and choose a word that sounds right and is easy to say. A significant amount of bilingual speakers make every effort to learn how to say pronunciations that do not always readily translate from their native language; thus they struggl e to express themselves correctly in everyday conversations. Today in the U.S., The Department of Education reports that 21% of school-age children between the ages of 5 and 17 speak a language other than English at home. Studies have shown that students that first learn to speak languages other than English often face neurolinguistic challenges, especially with the formation of organized thoughts for pronunciations and syntax. It is important that bilingual speakers in the U.S. become more comfortable and confident speaking English, but this can only be carried out and developed correctly if done at the right age and in the right environment. What makes for better bilingual speakers? It all depends on timing. Widely acclaimed linguistic psychologists like Patricia K. Kuhl and Steven ... ...go: College-Hill, 1984. 27-41. Print. Hatch, Evelyn M. "Introduction: A Perspective on Psycholinguistics." Psycholinguistics: A Second Language Perspective. Rowley: Newbury House, 1983. 1+. Print Hatch, Evelyn M. "Phonology." Psycholinguistics: A Second Language Perspective. Rowley: Newbury House, 1983. 12+. Print Badger, Emily. "Where 60 Million People in the U.S. Don't Speak English at Home." The Atlantic Cities. The Atlantic Cities, 6 Aug. 2013. Web. 25 Nov. 2013. Kim, K. H., Relkin, N. R., Lee, K. M., & Hirsch, J. (1997). Distinct cortical areas asso- ciated with native and second languages. Nature, 388(6638), 171–4. "Fact Sheets: Languages Spoken in the United States According to the 2000 U.S. Census." U.S. English. U.S. English, 200. Web. 26 Nov. 2013. Kuhl, Patricia. â€Å"The Linguistic Genius of Babies.† TEDTalks, Feb. 2011. Web. 17 Nov. 2013.

Financial Analysis of PepsiCo and Coca Cola

PepsiCo and Coca Cola are two major companies that manufacture beverages. They compete to be the number on manufacturer and distributor of beverages in the world. These two companies are very identifiable in this market and you know them as PepsiCo and Coca Cola. These two companies have undoubtedly dominated the markets worldwide that they both receive universal recognition for their different products. Although, there are many other manufacturers and distributors of beverages these two are the major competitors.Not only do they produce soda drinks, they also produce flavored water, spring water, and some energy drinks. PepsiCo, best known for Pepsi and Coca Cola best known for Coke have great marketing anddue to this they are able to target all income brackets. Their marketing and reasonable prices make iteasy for the people to buy their products in all income brackets. I will be examining both company’s income statements and balance sheets to disclose thefinancial condition of these companies in relation one to another.I will also perform vertical andhorizontal analysis from their annual report of financial data. There are a vast amount of manufacturers and distributors in this market, but Pepsi and Coca-Cola have managed to stay in the number one spot for a couple of decades. These two companies have not only dominated the market domestically they have dominated the worldwide market. They followed a plan that kept them above and beyond the market of soft drinks. They have overcome obstacles that allowed them to manufacture and distribute globally. (The Coca Cola Company, 2009).These companies compete with one another for the same customers. When one company comes up with a product the other company comes out with something very similar to it; this is called the â€Å"follow up strategy,† and while doing so they live the other companies behind dazed and confused, wondering what just happened. (www. PepsiCo. com, 2009). Being successful does not come without a price, both of this companies has had to deal with legal issues, precedents, and politics. These two companies are the best examples on how leadership is the power of influence.They design their product geared towards a certain taste and to appeal to a certain population and make look as though they are subjected to certain ethical and moral practices. Their influence in this market is so powerful that they drive out and shut down any other competitor in this market. I would like for you to keep in mind that all financial data of these companies are shown in millions so if you see a figure of 200 that means 200 million and if you see 5,000 it is in the billions. We will start with a vertical analysis of these companies. The vertical analysis comes from each company’s financial statements.The total assets for each company will be the starting point of this analysis. Coca Cola’s total assets in 2004 were $31,441 and its 2005 total assets were $29,427. Pep siCo’s total assets for 2004 were $27,987 and its total assets for 2005 were $31,727. (Weygandt, Kimmel, & Kieso, 2008). The total asset of each of the figures relates to items from each company’s balance sheet. The cost of sales for PepsiCo during 2004 was $12,674 yielding a ratio percentage of 45. 3% of total assets and for 2005 the cost of sales was $14,167 yielding a ratio percentage of 44. 7% of total assets.Coca-Cola’s cost of sales in 2004 was $7,674 yielding a ratio percentage of 24. 4% of total assets and in 2005it was $8,195 yielding a ratio percentage of 27. 8% of total assets. PepsiCo experienced a 5% increase within a one year span and Coca Cola experienced a 3. 4% increase during the same span. This does not mean that this increase is a positive analysis since the single figure does not reveal whether the increase is a positive measure. A higher cost of sales may not be offset by higher revenues matching or exceeding the increased cost. The next th ing we are going to look at is net income.Pepsi had in 2004 a net income of $4,212 and this yielded a ratio percentage of 15. 1% of total assets and in 2005 their net income was $4,078 yielding a ratio percentage of 13. 2% of their total assets. This is a 1. 9% decrease in their net income between 2004 and 2005 and they also show a decrease in the cost of sales during the same period. Coke on the other hand had a net income of $4,847 in 2004 yielding a ratio percentage of 15. 4% and in2005 their net income was $4,872 yielding a ratio of 16. 6% of their total assets. This shows and an increase of 1. 2% between 2004 and 2005.Although they experienced an increase it is not entirely an offset of their income overall, making this a negative indication for Coca Cola. Now the breakdown of each company’s consolidated balance sheets to compare current assets and current liabilities to their total assets for each year considered. Pepsi’s total current assets in 2004 were $8,639 which yields a ratio percentage of 30. 9% of total assets for that year. Pepsi’s total current assets in 2005 were $10,454 which yields a ratio percentage of 32. 9% of total assets. This shows a 2%increase in current assets.In contrast coca Cola current asset in 2004 were $12,281 yielding a ratio percentage of 39. 1% and in 2005 current asset were $10,250 yielding a ratio percentage of 34. 8%;which show a major decrease in their current assets. Although, there was a significant decrease in their current assets it was accompanied by a decrease in their current liabilities, which would be a positive indication for Coke instead of a negative one. Looking at the horizontal analysis of each company will give us more information. Horizontal analysis is also called â€Å"trend analysis† because of its ability to show financial data compared over a period of time.There are two different formulas that can be employed to teach this information. The first one uses the current yea r amount and subtracts from that the base year amount. The second formula divides the current year amount by the base year amount. The year 2004 is the base year for both companies in this analysis. Pepsi’s total current assets for 2004 were $8,639 and for 2005 were $10,454. In the first Pepsi had an increase of 121. 01% of total current assets; over their 2004 base year figure. The second formula yields a 21. 01% total current assets from the base year. Coke’s total assets in 2004 were$12,281 and $10,250 in 2005.As you can see Coke’s total current assets dropped between 2004 and2005 without performing the formulaic calculations. All the analysis shows that PepsiCo and Coca Cola both experienced lower net profits in 2005than in 2004. They showed an increased operation expenses which resulted in a lower net profit. Both has had a higher operating expense in 2005 than in 2004 and need to modify their operations to reduce their expenses so their profit margins can increase so they will not keep experiencing a decrease in profits. I have analyzed two well-known companies in this paper.These two companies are PepsiCo and Coca Cola. These two companies have been around for a long time and have stormed the market. We have seen in my vertical and horizontal analysis that their financial data reveals somewhat a different picture of each company’s financial status. Both companies have experienced a moment were they were not profitable and a moment when they were profitable. During this exercise made me realize that although these companies appear to be profitable the analyses showed that these two companies performance were very different from one another in the years 2004 and 2005

Native American Culture Essay

Estrangement is the state of being withdrawn or isolated from the objective world, as through indifference or disaffection. Ill-advisedly, the protagonist from â€Å"The Lone Ranger and Tonto Fistfight in Heaven† is forever bound in this state of mind. His internal conflicts enthrall between fighting for his Native American ethnicity, and, finding his purpose to this world. This link between the two becomes a challenge due to his pessimistic, and protective attitude for his race. The narrator’s volatile actions imply his frustration towards the discrimination against his native Spokane reservation heritage. The protagonists’ Native American upbringing intertwined with White culture challenges his Red and White thinking. The protagonists’ family style upbringing has distilled values that are outlived in his Native American identity. Unfortunately, the protagonist is quite protective of his Native American descent. In fact, his view of people is quite pessimistic towards the Native American race. This rigidness to his ethnicity is foretold in two parts. As humans, we are first born with an identity that is kept close to us, such as Native American, African American, or Grecian. Although we are born with uniqueness; the values we instill to our race are brought about through parent’s effort in raising their children. For Sherman Alexie, he’d developed a cynical character who bares strong connections to his Native American race. The protagonist’s existence and demeanor is uncanny because he’d been destined for a life of prosperity through public schooling and a college education. Found here, â€Å"But I was special, a former college student, a smart kid. I was one of those Indians who was supposed to make it. I was a new kind of warrior. † This quote reveals his sense of insecurity concerning his life thus far and how he has not lived up to his expectations. â€Å"The Lone Ranger and Tonto Fistfight in Heaven† exposes a few scenes where the main character is fighting for ethical freedom outside of Spokane. The protagonist’s discriminative experiences begin at a convenience store in Seattle where he feels like a predator lurking amongst his preys. As stated, â€Å"He looked me over so he could describe me to the police later. † The protagonist was familiar with this wicked look; as he’d lost a close relationship to its devilish hands once before. His loss began like this, â€Å"When one person starts to look at another like a criminal, then the love is over. † As Native American, these adverse impressions occur randomly as seen through the Police incident. In this scene, the protagonist had been pulled over in a wealthy neighborhood by the police officer, â€Å"You’re making people nervous. You don’t fit the profile of the neighborhood. † This was a friendly way of saying; you are not wanted in this area, please leave. These occurrences are upsetting to the narrator as they have affected his view of Whites. As the protagonist becomes disgusted with life, he packs his belongings and heads home to Spokane in Washington State. While home, he realizes that connecting to his family and finding peace is not easy. His weak-minded thinking is foreseen here,† They’d been expecting me back the day I left for Seattle. There’s an old Indian poet who said that Indians can reside in the city, but they can never live there. † In fact, while living in Seattle, his dreams became nightmares of a vivid war scene between the Red’s and Whites. The Indians became slaughtered by the Whites and at one point, â€Å"Three mounted soldiers played polo with a dead Indian woman’s head. † This graphic image stays with him as he found accounts of this madness occurred in the old west and in parts of the world today. The protagonist’s dreams and Native American ethnicity have instilled protective beliefs to his ethnicity and real life demeanor towards others. Although he’s strong-willed concerning his background, insecurity remains present. One instance occurs where he starts a job in Spokane at the local high school exchange program. He answers phone calls and asks himself, â€Å"Sometimes I wonder if the people on the other end of the line know that I’m Indian and if their voices would change if they did know. † His insecurity exponentially evolves to every facet in his life and only exacerbates his pessimistic attitude. The cynical behavior by the protagonist has incurred due to several discriminatory experiences. One being, the protagonist’s cup is full; which allows him to believe this Red vs. White rivalry will never change. Because of his ignorance, he leaves no trust to anyone and is forced to run when he encounters discrimination. One situation that symbolizes the protagonist’s doubtful thoughts is encountered at his hometown basketball court. He comes home to find the new BIA chief’s White kid named Jimmy Seyler who can play ball. â€Å"And he could play. He played Indian ball, fast and loose, better than all the Indians there. † That night, Jimmy whooped on every Indian who played Basketball. I recognize this as a change of tone and direction in the protagonist’s life. At this point in time, he realizes that he must submit to his Red vs. White rivalry in order to move forward in his life. Just as Jimmy will advance and become an NBA star, the gap between the two races, White and Indian will only become larger. Indian’s will control the small reservation plains out West while the White culture advances to become a powerhouse figure in the United States of America. Hereafter this epiphany, the protagonist’s life begins to move forward as he starts a new job and connects with his ex-girlfriend once again.

Free Essays on Philosophy In Teaching

Personal Philosophy of Teaching My personal philosophy of teaching focuses around my beliefs about education and what I hope to accomplish in my future years as a Special Education teacher. My main goal as a future teacher is to create a safe and welcoming classroom for my students. A place where they feel comfortable to be themselves, are motivated to learn and have fun while doing it. The school's of today offer children so much more than simple reading, writing and arithmetic. Yes, academics are the most important components of a school, but schools also give children the opportunity to explore new ideas, learn from and interact with their peers, and to help them become active members of society. I believe that all students, including students with special needs have the right to learn and to reach his/her highest potential, no matter what his/her learning style or pace may be. Each child should be given the opportunity to live, participate, and interact with one another in the same settings which include school, home and the workplace. Education is an ongoing process that begins at birth and continues throughout our entire lives, both in and out of the classroom. I believe it is important to be aware that education involves not only the instruction that takes place in the classroom but the community and the enviornment in which it exists. Therefore, I believe it necessary to incorporate the aspects of everyday life into the curriculum and for parents to be involved in their child's schooling as well. Effective teachers also bring lessons and activities to the classroom that promote interactive group activities where the children learn from each other. Learning is active rather than passive. In order for a child to fully learn something, they need to learn by doing rather than watching. Through group work, the students are able to share their differing ideas with each other, and gain an even bigger picture of the... Free Essays on Philosophy In Teaching Free Essays on Philosophy In Teaching Personal Philosophy of Teaching My personal philosophy of teaching focuses around my beliefs about education and what I hope to accomplish in my future years as a Special Education teacher. My main goal as a future teacher is to create a safe and welcoming classroom for my students. A place where they feel comfortable to be themselves, are motivated to learn and have fun while doing it. The school's of today offer children so much more than simple reading, writing and arithmetic. Yes, academics are the most important components of a school, but schools also give children the opportunity to explore new ideas, learn from and interact with their peers, and to help them become active members of society. I believe that all students, including students with special needs have the right to learn and to reach his/her highest potential, no matter what his/her learning style or pace may be. Each child should be given the opportunity to live, participate, and interact with one another in the same settings which include school, home and the workplace. Education is an ongoing process that begins at birth and continues throughout our entire lives, both in and out of the classroom. I believe it is important to be aware that education involves not only the instruction that takes place in the classroom but the community and the enviornment in which it exists. Therefore, I believe it necessary to incorporate the aspects of everyday life into the curriculum and for parents to be involved in their child's schooling as well. Effective teachers also bring lessons and activities to the classroom that promote interactive group activities where the children learn from each other. Learning is active rather than passive. In order for a child to fully learn something, they need to learn by doing rather than watching. Through group work, the students are able to share their differing ideas with each other, and gain an even bigger picture of the...

Free Essays on Alfred Hitchcock

Films were a great form of entertainment from their debut in the early 1900’s and continued to grow more popular over the years. The film making business hit a growth period in the 1920’s. In Hollywood, the assembly line â€Å"studio† system of producing a movie was changed and refined, and the famous studious that dominate Hollywood production today, such as Universal Studious, were being put together. Censorship regulations were being formulated for the first time, and Wall Street began to take a more prominent, powerful role in film making. It was the era of short silent films that were backed by organists who could play a variety of famous composers such as Beethoven, and Sousa, and who mastered other sound affects for further enhancement of the movie. It was a time when movies came and went quickly and films that had no pretense of being art were made in mass. Nobody ever expected a movie to have an afterlife. They were made only for entertainment and to mak e money, and were considered disposable back then. It took decades to develop movies as a concept of art. During this time of rapid change in the film making business, a certain aspiring director began his dream of working with cinema. Eventually, the talented and mysterious director, Alfred Hitchcock, played a huge part in establishing his and others’ masterpieces as an art. Born on August 13th, 1899, in London, England, Hitchcock’s childhood was that of a lower class Roman Catholic child who attended church regularly. His parents were greengrocers, William and Emma Hitchcock. A strict man, William once told a five year old Albert to go to the police station with a note from his father after some mischief making. Upon reading the note, a sergeant put young Alfred in a cell and left him there for ten minutes. The policeman returned only to tell him, â€Å"This is what happens to naughty boys.† This story and Hitchcock’s Roman Catholic background encompassed all the the... Free Essays on Alfred Hitchcock Free Essays on Alfred Hitchcock Films were a great form of entertainment from their debut in the early 1900’s and continued to grow more popular over the years. The film making business hit a growth period in the 1920’s. In Hollywood, the assembly line â€Å"studio† system of producing a movie was changed and refined, and the famous studious that dominate Hollywood production today, such as Universal Studious, were being put together. Censorship regulations were being formulated for the first time, and Wall Street began to take a more prominent, powerful role in film making. It was the era of short silent films that were backed by organists who could play a variety of famous composers such as Beethoven, and Sousa, and who mastered other sound affects for further enhancement of the movie. It was a time when movies came and went quickly and films that had no pretense of being art were made in mass. Nobody ever expected a movie to have an afterlife. They were made only for entertainment and to mak e money, and were considered disposable back then. It took decades to develop movies as a concept of art. During this time of rapid change in the film making business, a certain aspiring director began his dream of working with cinema. Eventually, the talented and mysterious director, Alfred Hitchcock, played a huge part in establishing his and others’ masterpieces as an art. Born on August 13th, 1899, in London, England, Hitchcock’s childhood was that of a lower class Roman Catholic child who attended church regularly. His parents were greengrocers, William and Emma Hitchcock. A strict man, William once told a five year old Albert to go to the police station with a note from his father after some mischief making. Upon reading the note, a sergeant put young Alfred in a cell and left him there for ten minutes. The policeman returned only to tell him, â€Å"This is what happens to naughty boys.† This story and Hitchcock’s Roman Catholic background encompassed all the the...

Business Strategic Information System Azure Group †Free Samples

The report research deals with the analysis of the organizational structure, operational issues associated with it. The report also reflects on the system acquisition method of the organization. The development and adoption of the accounting software packages are discussed in the assignment (Sanusi, 2015). The market for the Azure Group is been discussed in the report. Azure Group is a chartered accounting firm that has been successful in adapting to the demands of the market along with the introduction of new statistics of business in order to meet the lifecycle of business requirements of its clients. Azure Group has been having the experience of rapid growth in a very short duration of time. The company has been dealing with the innovative and entrepreneurial business reflecting the company's passion for the success of the company (Akhtar & Mittail, 2014). Azure Group is a company that has been offering both commercial and technical accounting services. The company identified the growing requirement for the commercial advice from the highly experienced CFOs. This company was one among the original organizations that initiated the Virtual CFO service that offer to the SME market. The company went forward for the establishment of a professional network for the CFOs through CFO Australia. The Azure Group QLD further went forward to expand the operations into QLD's Gold Coast to support the increasing needs of the clients on the East Coast. The company also has operations in Shanghai, china which has made business in the cross border for its clients. The Azure Group Wealth was also introduced to offer Wealth solutions for the high net worth of the company and the clients in the business (Amrollahi, Ghapanchi & Najaftorkaman, 2014). Organizational structure followed by Azure Group is flat organizational structure. A flat organizational structure is a structure in which the most middle management levels and the functions of the middle management levels have been eliminated. This brings the top management in direct contact with the sales people, who are in the frontline, employees on the shop floor, and customers. In spite of the breadth, the benefit of using the flat organizational structure by Azure Group are many including the faster response time to the preference of the customer and changing conditions (Bernaoui, Issolah & Hassoun, 2015). The managed domains that are provided by Azure Group support only a flat Organizational structure. All the domains in the accounting software package reside in a single flat organizational structure of Azure. The hierarchical organizational structure is not supported by the domain of Azure Group. The domains service of accounting software package by Azure Group support the G roup Policy in the form of GPO which is built in for the computer containers and the users (Boonstra, 2013). The GP cannot be targeted by the organizational structure; the users cannot create custom GPOs or perform WMI filtering. The organizational structure of Azure Group helps in creating logical structure. One can use it for assigning policies of the group and the management of the resources. The flat organizational structure of Azure Group provides many advantages. However, the flat structure of the organization also leads to certain problems and issues in the operations of the company. There always is a probability for the management to lose control over the operations easily. This structure is very much suitable for the business operations in start-ups. When a company of massive scale has flat organizational structure, like Azure group, the whole system of operation can be threatened when the ratio of the employees to managers become out of proportion (Chatterjee, Kar & Kar, 2013). The management will not be able to have easy control when there are fewer people to control the unrequited behaviour and fewer individuals for the backup or support on the decisions made by the management of Azure Group. The working relationship of the individuals working in Azure Group could struggle. The managers may have to deal with managing too many people every day. The manager may als o find it difficult to connect on a personal level with the employees, which is important in maintaining trust and as the foundation of employees’ accountability and responsibility for the work and the company as a whole. This could pose a major threat on the morale and respect issue of the organization on all authority levels. Having a flat organizational structure can give rise to a power struggle in the Azure Group. Under this flat organizational structure, most of the time the employees lack a specific higher authority to report (Chatterjee, Kar & Kar, 2013). This is mostly prominent n the case when the CEO is not around. This leads to power struggles and confusion among the employees in the management. The flat organizational structure of Azure Group can make employee retention very challenging. Well performing employees who are in constant search for an improvement in the profile of the company, other than the raise in their salary, would find it difficult to find satis faction in the job under a flat organizational structure. These employees may end up searching job somewhere else where they believe that their efforts would be appreciated with a raise and promotion (Hernà ¡ndez, Santos & Gallardo, 2015). The flat organizational structure may also hinder the growth of the company. Change is crucial and has a lot of apprehensions. The management of Azure Group might think and decide against innovative opportunities with a renewed effort in the direction to maintain the organizational structure that may result in limiting the growth of the company in long term. In the flat organizational structure, unhealthy competition among the employees can lead to less motivation and add up to the confusion (Jin, et al., 2014). The most likely system acquisition method for Azure Group would be custom developed software. This system acquisition method is suitable for the company as the processing requirements of Azure Group are specific to the organization and the company has its own application software developed specifically.   As the Azure Group has programmers that it has employed along with the analysts and have set up an internal information technology group of its own, the custom developed software is suitable for the company. Azure Group could use the services of a software house or computer bureau for its assistance, which is insignificant for the company as it is a large scale. Azure Group already is having a full time developed team (Jin, et al., 2014). The company has to acquire the resultant software which is the custom developed software as it exactly suits to the requirement of the company, just as a tailor made suit is appropriate for the purchaser. Azure Group can derive the benefits of th e using a custom developed system acquisition software. This can include the resultant program that would exactly meet the processing requirements of the company. Azure Group is a large scale company having a flat organizational structure. Costs are not a matter for the company and thus, custom software for the system acquisition method is most appropriate for Azure Group (Jin, et al., 2014). The flowchart of sales procedure ( as shown in Appendix I) is an integral part of selling the product of Azure Group. The sale is the initiation of an engagement between the vendor and the customer or the extension of the engagement in the completion of the prospective stage. The provider of the goods or services through the salesperson completes sales in the response to an appropriation or to a request or an acquisition (Osman, El Beltagi & Hardaker, 2015). Then the passing of title of the product, the application along with the due settlement of the price, the obligation arising due to the requirement of the seller to pass the ownership is followed. The issues or problems in this system of the company would include threats regarding the security of the data of the company. The threat of hacking and other vulnerability regarding the theft of eth company’s confidential data and other information regarding the employees can be an issue to the system utilised by the company (Piepenburg, Archambault & Joergensen, 2015). The development and adoption of accounting system package are necessary as a complete realization of the advantages of the computerized accounting systems by Azure Group along with the technical support is critical. The Internet is the backbone across all the telecommunications installations due to which adoption of accounting software packages is necessary. The human resource also has to undertake numerous functions in every department of computer centres and accounting, training, and technical skills are considered very important that should be available for the staff. The lack of accounting software package would affect the field of designing, usage, development of information technology and accounting systems (Ren, et al., 2015). Human resource is the primary element that illustrates effectiveness and efficiency of operating the computerized accounting software package. It is important that the accounting software package has implications on the workforce at the human resource level. Azure Group has diverse benefits in using technology-based innovation like computerized accounting system adoption. Adopting and developing computerized accounting software package enhances the efficiency of the company through faster and cheaper product and service as well as operations development (Salleh, et al., 2015). The current market size for the accounting software includes Europe, China, USA, and Japan including other regions. With reference to the companies that have adopted and developed accounting software package, it is observed that the distribution has changed over the last 10 years. The market size also keeps changing from country to country. The current market size for the accounting software packages is about 65% of the market share. However, market share is a subjective measure. Every company can depict the specific market as varying from the other companies (Sanusi, 2015). The tax and audit service have been a dependable revenue source for the accounting software package over past years, as the demand for these services does not depend on the economic conditions. Accounting software package has also expanded the advisory services by incorporation of new technology such as cloud and data analytics services. The leaders in the accounting software package industry in the Australian market are Intuit, Xero, and MYOB. The competition for the supremacy in the accounting software market is prominent in the huge market. Every business requires keeping a hold on its track regarding its accounts which these companies make very easily in a simple way. These companies know the ways to remove the requirement for the book keepers and allow the business to facilitate a decision regarding cash flow and invoicing management on the operations. These companies are jostling for the share in the market. Adoption of accounting software in the Australian market is occurring at a very fast pace (Wali, Sadq & Rasheed, 2016). Many businesses in Australia are adopting accounting software so as to minimize the tedious paperwork that is often accompanied by errors of commission and omission, costly and time wasting. These companies face challenges due to their department not being autonomous units. In order to have a competitive edge in the market, these companies have their accounting departments entrusted with the collection, processing, and maintenance of online accounting. These companies also put in efforts regarding reconciling the accounting reports from other departments and deal with the incompatible formats and duplications. The approach of Information-centric security is been inculcated in order to control the security and data in the cloud in order to gain competitive advantage (Sanusi, 2015). The current gaps or challenges that are faced by the users or customers using accounting software packages are the lack of security, weak reporting service, lack of efficiency, outdated and lack of accuracy, lack of features, high cost, Difficult to customize and not user-friendly. The software users get worried regarding the security of the data as the foreign parties access them. Some solutions regarding accounting software are powerless in assisting the users who desire of getting the business data out (Sanusi, 2015). Users get disappointed with the fact that it is easy to put in data and impossible to get the data out. Some of the accounting software is not user-friendly (Ren, et al., 2015). They also restrict the users from using their keyboard completely. The companies should focus on the updating of the accounting software. The details regarding the software should be accurate, the system needs to be fast and errors must be checked. New features must be added for making the software more user-friendly (Salleh, et al., 2015). The report reflects the prominence of accounting software packages in business organizations in the competitive environment. Accounting software has gone through a prominent history of development since the invention of information technology. The large accounting software companies of Australia compete in the market characterized by continuously developing small and medium sized business. Strategies including information-centric security, authentication measures, and predicate cryptography should be acquired to deal with the threats security that is associated with the accounting software. Akhtar, M. and Mittail, R.K., 2014. Strategic flexibility information system flexibility and enterprise performance management.  Organizational Flexibility and Competitiveness, Flexible Systems Management, pp.41-51. Amrollahi, A., Ghapanchi, A.H. and Najaftorkaman, M., 2014, December. A Generic Framework for Developing Strategic Information System Plans: Insights from Past Three Decades. In  PACIS  (p. 332). Bernaoui, R., Issolah, R. and Hassoun, M., 2015. Strategic issues of a value-added information system for higher education in Algeria.  Perspectives of Innovations, Economics and Business, PIEB,  15(1), pp.57-66. Boonstra, A., 2013. How do top managers support strategic information system projects and why do they sometimes withhold this support?.  International Journal of Project Management,  31(4), pp.498-512. Chatterjee, K., Kar, M.B. and Kar, S., 2013, August. Strategic Decisions Using Intuitionistic Fuzzy Vikor Method for Information System (IS) Outsourcing. In  Computational and Business Intelligence (ISCBI), 2013 International Symposium on  (pp. 123-126). IEEE. Farantos, G.I. and Koutsoukis, N.S., 2016. Strategic Information Systems Planning Of Public Sector In Economic Crisis: An Integrated Framework.  European Scientific Journal, ESJ,  12(19). Hernà ¡ndez, O., Santos, M. and Gallardo, S., 2015. SGE: Information System for Strategic Planning Management Applied to an Electric Utility. In  Proceedings of the World Congress on Engineering and Computer Science  (Vol. 1). Jin, P.J., Walker, A., Cebelak, M., Walton, C.M. and Nassar, E., 2014. Strategic environmental sensor station (ESS) location determination method based on weather-related crash data for road weather information system (RWIS). In  93rd TRB Annual Meeting. Kandjani, H., Mohtarami, A., Taghva, M.R. and Andargoli, A.E., 2014. Classification and comparison of strategic information systems planning methodologies: a conceptual framework.  International Journal of Enterprise Information Systems (IJEIS),  10(1), pp.1-10. Melitski, J. and Manoharan, A., 2014. Strategic Information System Plans in Nations Around the World.  International Journal of Public Administration,  37(12), pp.846-855. Osman, E., El Beltagi, I.M. and Hardaker, G., 2015. The Impact of Leadership Orientation on Strategic Information System Planning Processes, with an Application to Libyan Organizations.  Information Technology for Development,  21(4), pp.601-627. Piepenburg, D., Archambault, P. and Joergensen, L.L., 2015. PANABIO-a strategic approach to large-scale data integration analysis and modelling by means of a geo-referenced information system for predicting the response of benthic biota to environmental change in Arctic seas. Ren, G., Huang, Z., Lu, L., Hua, J. and Wang, J., 2015. Method of generating strategic guidance information for driving evacuation flows to approach safety-based system optimal dynamic flows: Case study of a large stadium.  Journal of Systems Science and Complexity,  28(3), pp.606-622. Salleh, S.M., Kassim, E.S., Sari, N.A.M. and Yunus, N.A.M., 2015. Conceptualizing User Bonding on Strategic Information System Development Success.  Advanced Science Letters,  21(6), pp.2024-2027. Sanusi, A., 2015. Strategic Alignment Model between Information System and Technology Strategy, Empowerment and Good Governance on Managerial Performance (Study of Private Universities KOPERTIS Region II in South Sumatera). Wali, A.I., Sadq, Z.M. and Rasheed, J.S., 2016. The Role of Strategic Information System Characteristics on Customer Service Quality (An Empirical Study at Soran and Sardam Private Hospitals in Iraqi Kurdistan Region Erbil City).  International Journal of Humanities and Cultural Studies (IJHCS)? ISSN 2356-5926,  3(2), pp.1778-1790.

Germany's challenges during post-unification period Essay

Germany's challenges during post-unification period - Essay Example ears after the unification, the country’s leaders faced the primary challenge of exercising a foreign policy founded upon long-term dedication to multilateral associations and avoidance of military force. German leaders also bore the responsibility of fostering the country’s global proclivity, in order to ensure that it cooperated with allied international affiliates in confronting emergent threats to security. Germany’s aversion to aggressive military tactics and adoption of multilateralism are the key attributes that characterize its post-unification foreign and security agenda, which continues to evolve, as the world’s political environment transforms continually. Following the 1990 unification, German leaders sought to fulfill two of the nation’s principal interests. One of these interests was to foster reconciliation of enemies made during the Second World and Cold Wars, as well as, in the aftermath of the division. The other primary interest was to ensure that the country gained legitimate acceptance on the international economic and political platform. Strong dedication to multilateral structures and integration into the same, coupled with avoidance of active military involvement, was perceived to be the best approach towards meeting the aforementioned interests. Consequently, Germany formulated a foreign policy based entirely on civilian power and multilateralism. This implies that following unification, Germany refrained from deploying its military forces to support allied forces in various conflicts, but instead sought to uphold its role as a neutral in-between. However, this foreign policy and security approach gradually evolve d, as Germany started deploying its forces to engage in various UN missions. In the year 1994, the German government issued a legal clarification that these deployments solely depended upon parliament’s approval, hence stressing the democratic process linked to such decision making (Green, Hough, and Miskimmon

Education changes life Essay Example | Topics and Well Written Essays - 750 words

Education changes life - Essay Example nd uninterested, but through his own liaison with books, Alexie was given an opportunity that many of these people deprived themselves of by grasping the various facets of the world around him, which he discovered in books. By learning to read, Alexie was able to view his world in a new, vibrant light, one that he would have never gotten a chance to see if he had succumbed to the shallow beliefs of others. When Frederick Douglass decided to act on his impulse to learn to read and write, he was living as a slave. The opportunity at receiving an education was not available to him, and even after his mistress promised to teach him to read, she quickly withdrew this promise at the request of her husband. Instead of being deterred, Douglass was even more eager to learn the symbols that were being hidden from him, that had piqued his curiosity. Over the years, Douglass enlisted sympathetic neighborhood boys as his teachers, and with â€Å"their kindly aid . . . I finally succeeded in lear ning to read† (Douglass 101). These newly acquired skills were amazing enough to this boy who had been denied a proper education, but he was able to use them to understand that, despite the color of his skin, he was still human. Among the books that he read, Douglass favored stories and histories about the past and present fate of his people. He detested what he read, and â€Å"often found myself regretting my own existence . . . but for the hope of being free, I have no doubt but that I should have killed myself† (103). Douglass did not like what he was learning, but what he discovered was life-changing: he was entitled to freedom. Malcolm X coaxed himself to learn to read and write while he was in prison, desperate to convey in writing his appreciation to Elijah Muhammad. Furthermore, â€Å"the... This essay demonstrates how important the education is in the life of each person on the examples of Alexie, Douglass, and Malcolm X. Through their unique experiences with learning to control language, write effectively, and read with strong comprehension, Alexie, Douglass, and Malcolm X not only gained a firm understanding of the world around them but also of themselves. However, these had not been their goals when they began the journey of learning the written word. When these men taught themselves to read, they did so for the sake of their upbringing, curiosity, and for freedom. I do not think that these three men expected to discover what they did upon learning to read, which were completely new worlds beyond the ones that had become familiar to them. As their comprehension of the written word strengthened, these men were soon finding truths and answers to the pressing questions of life within the pages of books. By looking at what Alexie, Douglass, and Malcolm X gained from lear ning to read, it can be said that the effect of these skills is discovery, both of the world and of the self. Through their personal experiences, reveal how life-changing education can be. These men, happy as most of them were with life, longed for something more, something that allowed them to explore themselves and their world in a way that offered virtually no boundaries. This ability was discovered in the skills of reading and writing, which let these men learn from others and have the skills required to share their own knowledge and discoveries.

Illegal Immigration and The Cost to US Citizens Essay

Illegal Immigration and The Cost to US Citizens - Essay Example mmigration in the United States and would provide with both the view points on it concluding as to if it should be stopped or not (Illegal immigration). It was found that the number of illegal immigrants residing in the United States were almost 10.8 million in January 2009 (Reuters 2010) Most of these immigrants belonged to Latin America, Mexico, and Central America. These immigrants have crossed borders illegally through different ways to enter USA. Most of them enter USA to earn a better living there as it is a developed country. The proponents of illegal immigration believe that they have a positive effect on the economy of the United States as these immigrants tend to work a lot for the service sector. A report known as Perryman report of 2008 found that these illegal immigrants were adding up to $245 billion to the GDP of United States. These proponents believe that it is because of these illegal immigrants that the service sector of United States is booming. The wages that the illegal workers take from their employers is quite less as compared to the wages written in the constitution and this is because it gives an edge to em ployers. The proponents believe that illegal immigration can create a lot of jobs which naturally other citizens of United States would not be willing to take. It is because of their courtesy that all the sectors of the United States are working in an organized manner. However all these views are opposed by the opponents of illegal immigration as they believe the opposite of what the proponents believe (FOX NEWS 2010; Illegal Immigration). The opponents of illegal immigration argue that these immigrants are taking the rights of the citizens of United States and are depriving them of the basic necessities as laid down in the constitution. The jobs taken up by the illegal immigrants in United States can be taken up by legal citizens if they are given the chance. The opponents not only lay down the problems of economy because of these

Management information system Assignment Example | Topics and Well Written Essays - 750 words

Management information system - Assignment Example This has direct impacts on the business by touching on such aspects as finance, sales, marketing, accounting, customer service as well as the human resource aspects. It is the postulation of this paper that the adoption of e-commerce strategies is an effective tool towards reforming the cafà © especially in the modern day era of technological advancement. The Broadway cafà © would be more suited in adoption of electronic marketing strategies, computerized information management as well as adoption of an online system of ordering and correspondences. These are among other emerging features especially within the food industry such as in which the Broadway cafà © operates in. e-marketing strategies are not only convenient and efficient in saving costs of marketing but they increase the capacity of the advert to reach large number of target audiences easily (Baltzan, 2012). The internet has eased the mechanisms of advertisement and as such, the Broadway cafà © would have itself to blame in the event of failure to exploit the great opportunities brought about by internet and technological advancement in general. Information management as well as data handling is poorly done in the cafà © hence necessitating the adoption of the more improved systems of data/information management through computerized systems. Though the initial costs o f installing computers systems in the cafà © may be considered high, the efficiency realized through the system by far outweighs the costs incurred in installation. This would equally enable the management of the cafà © to adopt advanced services of data handling such as cloud computing. Moreover, this system would enable easy correspondences with customers through social media platforms among other improvements. This would be effective in business transactions of ordering and reservation placements as well as

Poem Essay Example | Topics and Well Written Essays - 750 words - 5

Poem - Essay Example Collins â€Å"Introduction to Poetry,† consist of seven stanzas. Collins opens the first stanza with the line, â€Å"I ask them to take a poem.† This sentence contains three objects: â€Å"I† – the writer or speaker, â€Å"them† – the listeners and â€Å"poem.† The poet urges to â€Å"take† the poem as an object and not just scan or read it. By comparing â€Å"poem† as an object, Collins uses the metaphor as the figurative language. Once â€Å"poem† is considered as an object; then it can be compared to any other objects. That is why one can notice abundant use of metaphor for â€Å"poem† throughout this work. In the second line, the speaker asks, â€Å"and hold it up to the light† instead of asking to read it. However, when this line is coupled with the third line, â€Å"like a color slide† everything becomes apparent. Collins uses figurative language simile - the object â€Å"poem† is a color slide. Of course, projection of a color slide has to be done using light. The poet creates a strong imagery in the first stanza that says one can see all seven colors of the rainbow in the poem if one knows how to hold it to the light and see it. The second stanza consists of one line; Collins electrifies the reader with intrigue, â€Å"or press an ear against its hive.† He uses the metaphor and compares â€Å"poem† to a honey-drippy hive that produces a buzzing sound as well as conveys both danger and anticipation. The third stanza, â€Å"I say drop a mouse into a poem, and watch him probe his way out† compares â€Å"poem† to a â€Å"labyrinth.† The preposition â€Å"into† instead of â€Å"onto† makes the stanza rigid defining â€Å"poem† as a three-dimensional object. Through this metaphor, the poet states that one has to understand the labyrinth of the poem to get out of it. In the fourth stanza, Collins uses double metaphors; compares the â€Å"poem† to a three-dimensional room and content of

Divorce and Child's Welfare Essay Example | Topics and Well Written Essays - 8000 words

Divorce and Child's Welfare - Essay Example Of particular interest would be the academic performance of children of divorce in terms of gender difference and age. With the aide of social and developmental theories, the different arguments can be examined. The research aims to find to evidence that divorce affects children negatively using attachment theory, role theory and systems theory as an investigative framework. The results of the investigation are expected to yield relevant information that can form the conceptual theoretical foundation of alternative social work interventions to alleviate the circumstance of affected children. The sanctity of Matrimony is subject to various pressures of modern living. Some couples commenced in wedded bliss only to find later in the marriage of their inability to cope with various encumbrances that come with the package. The consequences of separation already have a profound effect on couples. What more on children that comes as the product of that union Divorce, according to Guttmann (1993), was a symptom of social disease (p.2). The public's opinion is divided. Some would advocate that divorce has positive outcomes while others would argue that the prevalence of divorce only mitigates social decay. Conflicting values ensue between cultures that accept divorce as a necessity and cultures that consider divorce as erosion of moral codes. Societies that consider divorce as an acceptable solution to disagreeing couples provided laws that would oversee the implementation of the divorce conditions. However, despite the presence of these laws, many fathers saddled with the financial burden of providing for the dissolved union has produced several negative outcomes. The inability to provide financial support to the family has left his children in need of economic assistance. The loss of one parent has placed more pressures on the family. The single-parent without the benefit of the financial assistance from the estranged spouse is forced to resort to other means to support the children. Aside from the loss of economic support as a consequence of divorce, the loss of a parent that should have been part of the basic social unit has placed undue pressures on the children of the union. In recent years, some experts noted a decline in the effects of union dissolution on children. Amato (2001) attributed the decline to the more accommodating society on the occurrence of divorce and the stigma associated with marital dissolution is reduced. In addition, external intervention programs were more effective and accessible in recent years (Brown, Young & Allen 2003). The stigma of divorce has worn off. Majority has accepted divorce as a consequence of inevitable circumstances. Children should not be in a household where conflicts between parents are an everyday occurrence. It will benefit the children more if they are removed from such an environment. The two parents should agree on how

Poem Essay Example | Topics and Well Written Essays - 750 words - 5

Poem - Essay Example Collins â€Å"Introduction to Poetry,† consist of seven stanzas. Collins opens the first stanza with the line, â€Å"I ask them to take a poem.† This sentence contains three objects: â€Å"I† – the writer or speaker, â€Å"them† – the listeners and â€Å"poem.† The poet urges to â€Å"take† the poem as an object and not just scan or read it. By comparing â€Å"poem† as an object, Collins uses the metaphor as the figurative language. Once â€Å"poem† is considered as an object; then it can be compared to any other objects. That is why one can notice abundant use of metaphor for â€Å"poem† throughout this work. In the second line, the speaker asks, â€Å"and hold it up to the light† instead of asking to read it. However, when this line is coupled with the third line, â€Å"like a color slide† everything becomes apparent. Collins uses figurative language simile - the object â€Å"poem† is a color slide. Of course, projection of a color slide has to be done using light. The poet creates a strong imagery in the first stanza that says one can see all seven colors of the rainbow in the poem if one knows how to hold it to the light and see it. The second stanza consists of one line; Collins electrifies the reader with intrigue, â€Å"or press an ear against its hive.† He uses the metaphor and compares â€Å"poem† to a honey-drippy hive that produces a buzzing sound as well as conveys both danger and anticipation. The third stanza, â€Å"I say drop a mouse into a poem, and watch him probe his way out† compares â€Å"poem† to a â€Å"labyrinth.† The preposition â€Å"into† instead of â€Å"onto† makes the stanza rigid defining â€Å"poem† as a three-dimensional object. Through this metaphor, the poet states that one has to understand the labyrinth of the poem to get out of it. In the fourth stanza, Collins uses double metaphors; compares the â€Å"poem† to a three-dimensional room and content of

Summer for a Camp Skyline Ranch Counselor Essay Example for Free

Summer for a Camp Skyline Ranch Counselor Essay When the realization that my final days of high school were vastly approaching, I began to ask myself what I would do with my life. From that point, the thoughts began to creep in of what things I could do to help better prepare myself for the future that was being pushed upon me. Seeing that I have known since a young age that I wanted to be an educator, my exploration of a summer job that would involve surrounding myself with children began. After endless hours of internet searching for the job that would best suit me, I discovered a Christian summer camp that was very much a place that would cease to leave my mind for the next few days. Days passed by and prayers were sent up when I finally came to realize that this was the job I needed. Working at a Christian summer camp would be a great job for any young person because it is a way to spread God’s word with young girls, push limits and set new goals, and it exposes the counselor to see what teachers and educators face on a day to day basis. God’s word always needs to be shared with everyone but more especially to the youth. God has always been a huge part of my everyday life. Finding a place where I would be able to share this joy was a priority I had. Camp Skyline was undeniably the place for that. Each night we would sit around a campfire just to hear the songs of the praises to God’s word. Voices as sweet and soft as honey would travel through the mountain air as if a bee on a summer day. Beneath that sound would be the faint crackling of the fire that blazed before us and faintly gave light to each face. On Sundays we had â€Å"Skyline Church.† Everyone was to wear pure white on this day. Upon entering church I would see girls of all ages running around in white dresses that were catered to fit each of the hundreds of girls. During those next few hours praises would be lifted and hearts would be led to God as if a lost child in a store searching for a parent that would soon be recovered. Some knew where they were being led while others only knew of the joy that was overtaking the friends around them. Blessings would overflow in my heart  after seeing such tiny innocence find something that would forever change every life that heard His call. Pushing limits and setting new goals is a necessity to being a successful person. Challenging myself to step out of my comfort zone was definitely an ambition I had for the summer. My first class to assist in would be ropes. There I would send girls off of zip lines, unusually high swings, and belay girls to their destination at the top of the trees. The smell of sap growing on these large oak trees began to surround me as if cake escaping a bakery and surrounding the streets. My heart sank as I was assigned to be in the tree to send the girls off of the zip line. As I was creeping my way up this never ending oak tree I realized that this is the adventure I had wanted. Capturing the top, I looked out to see the sun gleaming down and beautiful blue skies surrounding as if God himself had spent His morning painting that moment for me. Girls began to climb up and jump off with fright not being a possibility of thought. To my astonishment, panic had left my mind as well and peace had taken the place of that. By the end of those hours, I was just as eager to jump out of that tree only to be caught by a thin cable attached to black rope like a dog on a leash. Teaching is very much underestimated much like being a camp counselor can be as well. Teaching is a desire that I have had for as long as I can remember. Being a summer counselor is very much like being a teacher in many ways. This job consists of continuous hours of helping children obtain a goal they have set for themselves and sometimes just being that comforting hand in a time of need. Encouragement and perseverance are the keys to succeeding in this job. When I walked around camp I could feel the desperation of achieving a task creeping through the air as if a robber in a bank. Much like teaching, counselors must give the reassurance that many children search for to help them succeed. â€Å"You can do it!† is a phrase that is heard often throughout these wide open spaces. Nights are spent making sure they have enough sleep to help them be able to make it through the rest of camp while also allowing them to have fun during the experience. Waking up to find a girl standing over your bed saying she is sick is not a rare occurrence. Drama among the girls, cleanliness, sleepless nights, and being whatever support a girl needs in that moment can sometimes be challenging. Nonetheless rewarding life lessons can still be learned in moments such as these. A job like this me a whole new appreciation for the people who are willing to spend endless hours with children like a teacher does on a day to day basis. In closing, working at a Christian summer camp would be a great job for any young person because it is a way to spread God’s word with young girls, new limits will be set, and it exposes the counselor to see what teachers and educators face on a day to day basis. I recovered all of the goals I had set for myself for the same and was able to make new goals out of the experience as well. When leaving time came I had too many stories to be able to repeat and new standards set for myself to take home. My heart remains overjoyed today when I look back on the experiences I had. Smelling a strong odor can always take me back to the endless scent of dirty Chaco’s. Campers leave with dirty laundry and a stream of tears to follow for they dread seeing leaving day arrive. For me, I am already counting down days until opening day of camp next year while my heart searches for small things to take me back to that wonderful place on the mountain.

Discussing The Restraint Autonomy Of Elderly Patients Nursing Essay

Discussing The Restraint Autonomy Of Elderly Patients Nursing Essay The use of restraint, whether physical or chemical, has always been a normal practice in the medical field when dealing with critical-ill patients and the elderly. Many would justify this act as a form of protection, in order to decrease the number and chances of self-inflicted harm. However, sometimes, it strips the patients autonomy in decision-making, resulting in a discussion on how exactly should restraint be approached. Introduction The number of elderly people in developed countries has gradually increased over the years. In Australia in the year 1991, 11% of the total population comprised of the elderly (65 years old and above). It has been projected that the 11% will increase to 18% in the next ten years. For people who are 85 years old and above, they comprised about 8% of the total population in 1991. It increased in 2001 to 11% (Australian Institute of Health and Welfare 2002). With this fact, nursing homes are needed to cater to older people. There are many reasons why the elderly would enter into a nursing home. It is unlikely that they are entering it because they like it (Harker 1997). Entering a nursing home would mean that the person has to give up his possessions and some of his freedom would be stripped away from him, like being able to go anywhere he wants. He would not be able to eat wherever he wants or walk in the park whenever he wants. A nursing home, for some, is like a waiting area for death. It is very rare for those who are admitted to the nursing home to go back to their homes after entering a nursing home. A persons poor health is one of the major reasons for entering a nursing home. They would need access to nursing care that is not available in their own homes. There are home-based nursing cares available but these are very expensive and they cost a lot to maintain. Long ago, when the elderly would need care or assistance, family members are usually available to assist with their needs. Their children would take care of them in their own homes, or some of them would move into their parents homes to take care of them. In present times, this situation is close to impossible because both husband and wife have to work, or a single child has to work in order to support himself. Because the immediate family could not offer any help to them, they have no choice but to go into a nursing home (Harker 1997). For some people, the decision to go into a nursing home lies in the hand of their children or other immediate family members because he or she might not be able to make a sound decision for himself or herself because of her sickness or disease (i.e. Alzheimers disease) or various handicaps. I chose this topic because I know that one day I will have to consider staying in a nursing home because I could not live on my own when I am old. There will be a possibility that my children could not take care of me because they will have their own families to support. This would help me prepare to be competent enough to decide for myself despite of old age or any unforeseeable sickness. Another reason why I chose this topic is because of my father. My father is currently in the hospital because he has cancer, in its last stage already. I could not be beside my father all the time to take care of him because I still have to work and go to school at the same time. Although I know that my father is in good hands with the hospital staff, I could not help but worry about him. With this paper, I hope to gain better understanding on restraint on the elderly. Restraint in Nursing Homes: Barriers in the Health Care System The elderly has mixed feelings regarding their experience with restraint (Gallinagh et al. 2001). For some patients, the practice of using restraints, like bedside rails or wheelchair bars, are sometimes positive. They tend to give them a feeling of safety and stability. Others do not always think of dependence as something negative. In fact, most elderly patients greatly appreciate the assistance that nursing home staff would offer. Unfortunately, a lot more elderly has negative feelings when it comes to restraint. The use of the methods for restraints has traumatic than therapeutic effects for many older people. Most of them lose their dignity, self-respect, and identity. They become embarrassed, anxious, and disillusioned (Gastmans Milisen 2005). Physical restraint is defined as the use of any object or piece of equipment that is attached to or near the body of a person and which that could not be controlled or simply removed by the person. It stops or intentionally prevents a person from moving on his own will. (Gastmans Milisen 2005) Examples of physical restraints are the following: vests, straps/belts, bedside rails, wheelchair bars, bed sheets that are tucked too tightly, etc. Another type of restraint is the chemical (or pharmacological) restraint. This involves the use of drugs to hold back a certain behavior or movement. Other than hypnotic or antidepressant drugs, institutions also use psychotropic drugs like chlorpromazine, diazepam, haloperidol and thioridazine. (Powell et al. 1989) Other methods like being locked in a room, electronic surveillance, and being forced or pressured to do medical examinations and treatments (Gastmans Milisen 2005). In taking care of older people in nursing homes, it is sometimes unavoidable to use restraint. This is usually done to keep them away from any accidents or harm they would inflict on themselves. But lately, because of the growing concern among relatives of elderly patients, long-term care services providers for old people are now required by licensure and accreditation agencies to have a restraint-free culture as a standard practice. However, many fail to achieve the intended result because of so many barriers. These different unavoidable barriers, which are also reasons for restraint on the elderly, are to be discussed in the following paragraphs. The main concern in using restraint on elderly patients is to make sure that they would be safe from any accident that would result to injury. Nurses, caregivers, and other institutional staff fear that the elderly patients might fall anytime. However, there had been a study that 67% of the patient falls from the bed were from those who are physically restraint. (Lee et al. 1999) In the same study, it was also mentioned that inadequate staffing was also another reason for physical restraint since the staff could not keep an eye on all the patients all the time. It was revealed that 36% of nurses confirmed that physical restraint was used when they could not closely monitor the patients. Ironically, when the elderly patients tried to resist the physical restraint imposed on them, it results to undesirable consequences, therefore, they will be needing more nursing care-the opposite result of what the nurses, who preferred physical restraints when understaffed, were hoping to achieve (V arone et al. 1992). There is no clear confirmation that restraints prevent injury in clinical settings. To continue such ways without thorough assessment of the situation is an outcome of not sticking to evidence-based practice. Staff could be charged with allegations of professional misconduct and legal actions from patients and their families (Cheung Yam 2005). Physical injury comes in two categories. First, it is related with the direct impact of the device used for restraint on the patient. Examples of these injuries are bruises, nerve damage, asphyxiation, and even sudden death. Second, it is associated to the injuries attained because of enforced immobilization. This includes loss of muscle tone, contracture, or reduced functional ability. The injuries in the second category are more intense for the elderly patients because this might extend their stay in the hospital, cause them to fall, and triggers pressure ulcers (Cheung Yam 2005). Robbins et al. (1987) reported that morbidity and mortality rates are eight times higher among restrained patients compared to those who are unrestrained. Restrained patients could also suffer from psychological harms aside from physical injuries. They often have negative responses like anger, fear, denial, demoralization, humiliation, depression, agitation and regressive behaviors (Gorski 1995). Other patients have complained about the loss of dignity. They have considered those kinds of experiences to be humiliatingly against their human rights. Apathy and depression become worse for many older, restrained people that they feel a sense of abandonment. Studies on social behaviors in different nursing homes showed that there is a big difference with restrained and unrestrained elderly patients. The former usually stops any form of social interaction (Folmar Wilson 1989). Other studies showed that nurses sometimes have a difficult time in facilitating treatment regimens that they resort to physical restraint. For example, a patient is confused and is having an intravenous infusion drip. He tries to pull out the drip, which may cause him to bleed. A nurse will have to strap his hands so that he would not be able to pull the drip out, and injuring themselves. (Lee et al. 1999) However, according to studies, the use of restraint in these kinds of situation increases the agitation of patients, which ironically again, makes them more susceptible to injury (Thomas et al., 1995). Incompetence, due to psychiatric diagnosis or cognitive impairment, is usually another reason for restraint among elderly patients. Staff could easily argue that the patient is too confused or demented to make a reasonable decision for his own welfare. They believe that competence is a medical issue and could be resolved only through scientific evidence. However, Leifer (1963) cited facts that showed inconsistencies between pathological and clinical findings for mental incapacity. In short, he tried to explain that there is no reliable connection between the state of the brain and the legal criterion for competency (Schafer 1985). A certain judge in the United States District Court of New Jersey emphasized that one must not automatically assume that insane patients are not competent to give or hold back consent for treatment or medication (Schafer 1985). A patient has every right to refuse any treatment and the people around him should always respect that. There are three ways in determining the validity of a patients consent. First, the patient must have the capacity or competence to make a decision. Second, the patient must be thoroughly explained of all the pros and cons and other information that would help him reach a decision. Lastly, the patient must never be forced to make a decision. (Gert et. al. 1997) Until a court finds the patient incompetent, the patient must always be assumed to be competent. In some cases, psychiatrists often define this as a medical emergency, which would require compulsory treatment and intervention on the patients autonomy. There are times when the staff is really qualified to provide effective care but the patient is just too difficult to handle. (Schafer 1985) Issues with Restraints There was a study that pointed out that with physical and chemical restraint, nurses feel safer and they are more psychologically comfortable. It showed that the nurses were more concern of their own comfort than the welfare of the elderly. They were thinking that when they fail to restrain patients, they would become legally liable for any accident that might happen. This places the elderly patients at a higher risk of injury because of confusion, agitation, and pressures. It only gave the nurses a false sense of safety (Thomas et al., 1995). The attitude of the staff has a great effect on both the quality of treatment of older people and the consideration given to preserving their dignity and autonomy. By maintaining their dignity and autonomy, it minimizes the distress felt by the patients. Dignity refers to the self-respect maintained by an individual and valued by others. Autonomy refers to the control of making decisions, in any aspect of life, for oneself (Lothian 2001). In a research by Bernard in 1998, he found evidences that implied that a significant number of people working in the medical field hold pessimistic views on older people. An important way of tackling poor attitudes by staff towards the elderly patients is though extensive and continued training. Evidence showed that exposure to a more specialized training in geriatric care is beneficial. People, who still have grandparents as role models, have also been found to treat older people with better attitudes. (Haight et al. 1994) Staff, who are trained, becomes sensitive to the different issues around an older persons dignity and autonomy, are better equipped to treat older patients (Lothian 2001). In the UK, there are two major legal issues regarding both physical and chemical restraint. The first issue concerns about the law of assault, the threat of violence, and the actual and direct use of unlawful physical force on another person (also known as battery) even though they are not really harmed. The second one involves the risk of negligence (Trivedi et al. 2009). An example could better describe this. A court in Germany held a nursing home responsible for violations of obligations when an elderly female resident had a fracture. The patient fell off he toilet inside her room while the nurse went to the bathroom sink to wash the patients dentures. The nurse was not able to prevent or stop the fall because she could not see the patient from where she was. The patient was still mobile and could still walk with help days before the accident. In spite of this, she was already in her last stages of Alzheimers disease so her actions were more of a series of events rather than premeditated actions. The nurse should have anticipated any abrupt changes since she knew about the disease already. The court placed this error on the nursing home as negligence (Sammet 2006). Some other judgments have been made that are similar to the situation above. According to Sammet (2006), possible movements should have been anticipated and predicted. The nurses control should substitute the patients incapacitated will as a way of protection. In cases of serious dementia, the patients personal wish should not be taken into account. Since he or she could not make a reasonable wish at all. Sammet (2006) described this kind of care and protection as disease-centered. In this case, the medical data matters and not what the confused patients wants. Therefore, there should be a balancing of values. The nursing home staff should be in a position to restrain patients to safeguard them from harm and injury. Intervention is necessary and the elderly are often not given the privilege to refuse because they are usually not capable anymore of doing so (Sammet 2006). Strategies in Overcoming Restraint More focus should be placed on educating nurses to reduce the unfitting use of restraints on elderly patients. Thorough nursing assessment is especially needed before using any restraints (Lee et al. 1999). The use of restraints should always be the last resort, not the first option. When healthcare providers do not have any other choice but to restrain the elderly patients, utmost care and attention should be provided. Nurses and caregivers should also acknowledge that they have an ethical duty to clarify and give details to elderly patients and their families the purpose for making use of restraints and should always get an informed consent as much as possible. Coordinating with other healthcare professionals should be promoted since combined efforts will allow them to identify other means or approaches to care apart from using restraints (Lee et al. 1999). Ethicists have created a list of principles for the right way of using restraints on demented patients. This list is usually used by government agencies. Moss and La Puma (1991) suggested the following guidelines: (1) mechanical restraints should never be ordered in a regular manner and should not be used as a replacement for careful patient surveillance; (2) arrangements for restraints should start a medical investigation for the purpose of pointing out and correcting the medical or psychological complication that triggered the order of the restraint; (3) the patients representative who is involve in decision-making should agree to the restraints and be fully informed of the different risks and benefits; (4) mechanical restraints should be used carefully (and only for a temporary time), making use of the least-restrictive device as much as possible; and lastly, (5) chemical or pharmacological restraints should only be prescribed by the proper professional, should be in the lowest ef fective dose, and the patients status must be frequently reassessed. Clinical ethics is about considering the ethical values and standards that acts as guidelines for clinical actions. Every elderly should be treated as a person (Janssens 1980-1981). This serves as the first value. Human dignity could not be given up, not even through disease, disability or approaching death. Caregivers and nurses should always respect the dignity of patients (Gastmans Milisen 2005). As a second value, one should always take into consideration that each human being is a responsible individual. Humans act base on their conscience, in a free but responsible means (Janssens 1980-1981). The elderly, as human beings, should be allowed to make choices and should be respected. A high regard for the overall welfare is the third value that should be secured. When it comes to a time when decisions for physical restraint have to be made, social, psychological, and moral aspects of a persons wellbeing are all considered. (Gastmans Milisen 2005). The fourth ethical value is about promoting self-reliance among the elderly. This could, in many cases, postpone or prevent the use of any restraint on the elderly. Nursing homes could help by specific measures (lowering the bed to avoid or prevent painful falls, using shock-absorbing and non-slip floor covering, walking aids, hip protectors), by measures to optimize the environment (using ample lighting without glare, familiar surroundings orientation, prevent or minimize sensory overload), by individualized care (by encouraging social interactions by talking and listening to them and motivate them to participate in activities), and by preventing or decreasing factors for fall like nutrition management, routine toilet ing, stimulating mental processes, balance training and exercises (Gastmans Milisen 2005).