Accounting standards and principles Essay

In 1973, international accounting standards committee issued international accounting standards (IAS) which lasted till 2000 when they were replaced by IFRS. These are standard based principles, accounting practices guidelines, interpretations and framework adopted by the (IASB) (Epstein & Jermakowicz, 2010). In 2001, IASC was replaces by IASB which was mandated in setting international accounting standards. The objective of IFRS is to make companies financial statements to reflect truth and fair view of companies’ affairs as at particular date (Epstein & Jermakowicz, 2010). Generally accepted accounting standards are principles and accounting guidelines recognized by a given territory, jurisdiction or most countries especially the United States to supplement the role and objectives of IFRS. Financial statements should be presented, summarized and recorded based on particular generally convections, rules, ethics and standards in a certain jurisdiction i. e. GAAP. Formulation of GAAP and IFRS For consistency and fairness in financial statements which detail the performance of a company, certain rules and standards must apply. See more: Satirical elements in the adventure of Huckleberry Finn essay These are commonly referred to as â€Å"generally accepted† and all accounting professionals apply them as appropriate and ethical. Failure to apply them in accounting field result to agreed penalty by either body governing the practice or the territory restraining unethical practices to professionals. Various committees and bodies are put in places as setters which formulate and develop these accounting standards. International Financial reporting standards are developed and formulated by International Accounting Standards Board while Generally Accepted Accounting Principles are formulated by local financial reporting standards board. In the United States, the establishment and development are influenced by the United States Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), and Government Accounting Standards Board (GASB) (Miller & Bahnson, 2002). All these bodies and committees have different roles and objectives which are agreed upon on influence to different accounting sectors profession generally accepted principles. International financial reporting standards are based in International Accounting Standards which are accepted globally. ISA changed its operations in 2000 and IFRS were added to cope with the changing dynamics of global accounting profession. Through discussions, contributions and comparison agreements, different bodies through their representatives contribute to the principles developed by IASB. Complete responsibility in all technical matters that include; preparation and issuing of international financial reporting standards, are based on the selected IASB (ISCF& IASB, 2007). Thus, the efforts of IASB involves, setting standards, formulating process of adopting standards ensuring the needs of different countries in the globalizing accounting profession (Mwaura & Nyaboga, n. d). Difference between GAAP and IFRS GAAP and IFRS have difference in their jurisdiction of usage, enforcement and the way these standards are formulated. International financial reporting standards are globally recognized accounting standards, which are set by IASC from 1973 to 2001 and from 2001 by IASB. GAAP are accounting standards recognized as â€Å"generally accepted† by the United States. In summarizing, recording and presenting accounting information within a nation, the process is dictated by rules and convection of GAAP in the United States. International accounting standard board does not directly set or control provisions of rules and convections adopted by GAAP. Standards set by this powerful board are based from agreements and suggestions from various local accounting boards e. g. Kenya accounting board (KAS). Various nations will try to incorporate the set standards within the GAAP in their country. FASB in America has a mandate to set accounting rules, convection and standards that are later adopted by the US GAAP (Mwaura & Nyaboga, n. d). This means that the role of formulating and developing the rules and standards principally lie to the local accounting boards. Various nations have made it compulsory for their accounting practice to adopt IFRS rather than developing jurisdiction GAAP (Mwaura & Nyaboga, n. d). In addition, differences on the implementation and formulation exist in financial presentation between GAAP and IFRS. These differences are commonly in consolidation, statement of income format, inventory valuation and recognition, earning per share calculations and development cost recognition in financial statement. For example, in United States, consolidated financial statements are prepared on risk and reward models while international financial reporting standards prefers control based model where consolidation is done on the percentage of control and influence in subsidiaries and associates (Forgeas, 2008). Risks and rewards is more complicated since risk are subjective valued. Extraordinary items such as depreciation and amortization are included in the income statements under IFRS and in the US GAAP are accounted for after net income. This means extraordinary expenses are not taken to contribute net profits (Forgeas, 2008). Under the US GAAP, companies have option to use either LIFO OR FIFO methods of inventory valuation while in IFRS, LIFO method which is historical valuation method is recommended. When computing for earning per share under IFRS average on interims calculations are not included whereas in the US GAAP, computation requires that individual interim increase in shares be done averagely (Forgeas, 2008). Capitalization on development expenditure is done under IFRS and recognized as fixed asset while in the US GAAP; capitalization is not done on development expenditure but is accounted for in income statement as expenses (Forgeas, 2008). Another difference between GAAP and IFRS is how transactions are interpreted to mean. It is commonly argued that GAAP within a nation is rule based and IFRS is principle based. This means that transactions are interpreted based on the stated rules and standards. Ruled based interpretations lies with the professional judgment on certain transaction treatments in account. For principle based interpretation, the IFRS provide on more judgmental way to interpret transactions. This implies that principles are there to the interpretation of transaction and in rule based is on the professional judgment. The problems arise on whether judgment is accurate professional judgment or guessed professional judgment to transactions treatment (Forgeas, 2008). Benefits of GAAP and IFRS Uses of standardized procedures to financial statements summarizing, recording and presentation to the users bears a number of benefits to both the reporting entity and the user such as shareholder, lenders, creditors or the government taxation organ. Adoption of GAAP in the US and IFRS by other countries gives significant economic and financial benefits to decision making. Both approaches give consistency in managing companies and it is easy to compare companies using the same standards. Both standards put strict measures on deviation from the rules and ethics in a particular standard. In most countries for a company to trade public GAAP and IFRS must be followed and they require all financial statements be subjected to an independent audit and opinion thereby be given on the applicability of standards in the company. These independent accountants (auditors) must certify financial statements and any notes to financial statement have been prepared and to be presented in accordance of either of the standard. These two provide adequate explanations and definitions to transactions, provide needed assumptions to these transaction and methods applied in either computations or accounting for the transaction. By this, companies are able to follow the requirements year by year enhancing comparisons/benchmarks between companies and consistency in business operations. Valuation of various assets and liabilities both at the start and at the end of the year would be different between companies giving hectic time in comparison and auditing. These two standards enhance transparence and uniformity of valuation procedures of assets. For example, valuation of assets like investment and stocks unrealized profits can be ambiguous if such standards are not in place. Conclusion To make financial statement present a true and fairly performance and position of the business at a particular date, financial accounting standards are needed. High quality standards need to be set for reliable information that is adequate and useful to investor or creditor. These high quality standards and enforcement will provide transparency in business operations and promote full discloser to financial information which gives consistent application making statement user perform comparison of year by year and among competing companies.

Conscious Capitalism

In the introduction of conscious capitalism, John Mackey gives us a brief history on how he established Safer Way which is now known as Whole Foods Market with no prior business education background. His intention was to create a business that was ethical and purpose driven. His insight on free enterprise capitalism is much focused throughout the introduction and first chapter, its importance and how it has changed the world. I agree with the findings because, it free enterprise capitalism has led to innovations and social cooperation that any other system.It has freed millions of individuals from extreme poverty and enabled businesses to open up around the world that have contributed to the welfare of humanity. Raj Sisodia, the co-author of the book together with Mackey, have pursued to change the way business is thought about, taught and practiced through their movement. This is both noble and I believe it’s our human responsibility to find solutions to the world and innovat ions that can take us to the next phase of how business is done.Capitalism has been misunderstood and has been tagged with bad titles such as crony capitalism, profit maximization for investors as top priority and unethical business activities as inferred by products from its activity. Crony capitalism is one of the most tagged names of big corporations because they have the financial resources to corrupt and bribe the government and inturn use this power for their own enrichment.Although the above examples are true and real, conscious capitalism is able to resolve this issue by ensuring that businesses not only focus on profit maximization but in creating value for all its stakeholders. Examples of how it does this, is by strongly opposing greed, exploitation, manipulation and by building environments based on trust and love that positively transform the world. Business are good because they create value, they are ethical because they are based on voluntary exchange.The book provid es turning points in history that were made possible by free capitalism, examples include the fall of the berlin wall on November 9, 1989, which brought about the end of communist regimes and the birth of the web by Tim Berners in 1989 which has brought about access to unlimited information and has connected almost everyone in the world with social media such as Facebook and Twitter. No known business is in isolation; all exist and have interaction with people in different environments in their pursuit of profit maximization. In  order to do this and create more value for all its stakeholders we are introduced to the four tenets of conscious capitalism, they include higher purpose, stakeholder integration, conscious leadership and conscious culture.First and foremost the reason I agree with Conscious capitalism is that they are subjected to the discipline of the market and they need to deliver strong financial results just as any other business however, they do this by doing what is right because it is right Secondly, I agree with John Mackey is his description of a business based on conscious capitalism by using imagination.Imagine a business based on love and caring whose team member are passionate and committed to their work; a business that cares profoundly about wellbeing of its customers and above all a business exists in a virtuous cycle of multifaceted value creation, generating social, intellectual, emotional, spiritual, cultural and physical wealth for everyone. John Mackey ends this description with giving examples of businesses that exist with such a description, from Google to Starbucks to the container store; this proves that conscious capitalism does exist in reality and therefore it can be achieved.Traditional businesses tend to use corporate social responsibility as a defensive mechanism and to build its reputation with external stakeholders. I solely agree that CSR mindset should be built in to the core of the business because it integrates the interests of all stakeholders and incorporates higher purpose and caring culture. An example is Google, with its Google grant donation program awarding free Ad Words advertising to select charitable organizations; this is centrally aligned with its business.Another example is Johnson and Johnson, its purpose is to alleviate pain and suffering however remains focused in making profits to ensure sustainability and growth. Thirdly, I also agree with the statement that happiness cannot be pursued unless for short term gratification. True happiness comes from living a life of meaning and purpose, which I believe goes the same for businesses. If a business pursues achieving its purpose then happiness will be achieved through satisfaction of all stakeholders.Matching individual purpose with business purpose is one of the ways to enhance passion for work and increase performance. This also makes it easier for team members to overcome challenges with ease. In conclusion, although some o f his view on some issues such as reduction in violence levels and majority becoming aware of consuming healthier foods is brought about by conscious capitalism is contentious generally I agree with his thought. By aligning business in a set of four categories the good, the true, the beautiful, the heroic.Conscious businesses should strive to provide service to its stakeholders that improve the quality of life such as Wholefoods in its endeavor of providing food products that are healthy to consume; they should be in the forefront of furthering human knowledge by being innovative and researching on better products or services for their customers, an example is Google; they have been able to create a way to access any information in the internet by a click of a button and last but not least a business should be heroic, the courage to do what is right to change and improve the world an example given is Grameen bank in India that has been able to empower poor people in the eradication of extreme poverty. Finally, as businesses pursue profit maximization they should also strive to discover and grow in their purpose; this is the only way they can be able to wholesomely create value for all stakeholders and adapt to an ever changing and developing world.

Nursing Leadership Essay Example | Topics and Well Written Essays - 500 words

Nursing Leadership - Essay Example This is what, in turn, moulds the outlook of the nurses, patients and relations. There is a requirement of leadership in nursing for there to be an efficient running of everyday functions. However, this cannot be termed as the mere part that nursing leadership plays. Another role of nursing leadership is to know the way visions can be made to be realized (El-Meligi, 2005), which means, the way patients can be provided with a safe climate or the way they can be treated such that they feel respected. Every nurse administrator attempts to develop accurate prescriptions for care delivery systems which can be capable of providing high-quality and gainful patient results. For explaining what quality of nursing care is it can be said that it is the care which the nurses provide in keeping with the conventional nursing care standards (Grujic, O'Sullivan, & Wehrmacher, 1989). There are several determinants which can be made use of for determining the kind of nursing care that is being provided.

Report on authoritative sources in accounting Essay

Report on authoritative sources in accounting - Essay Example Report on authoritative sources in accounting This paper gives a report on a variety of influential accountancy sources. Among the four source genres, professional associations often stand out as the most credible and authoritative sources of information on accountancy (Katz, Graduate School of Business Website, 2013). This comes as a result of these associations offering membership to several professionals in the accounting field. In addition, these set professional and ethical standards required of all the individuals in the field of accountancy. Professional associations involve themselves in enlightening members through seminars, conferences and workshops. Moreover, many of these associations produce publications such as scholarly journals and periodicals. Therefore it becomes evident that even though all genres serve as credible sources of information on accounting, professional associations stand out more. Professional Association The American Institute of Certified Public Accountants (AICPA) is a professional association for Certified Public Accountants all over the world (Associations Unlimited). This renowned and accredited association stands out as an authoritative source of information on accounting due to various reasons. According to Associations Unlimited, the AICPA began in 1887. Having existed for such a long period of time makes the association credible, since a record of the association’s activity for all those years prove its authority above other associations whose life spun is shorter. Moreover, the AIPCA boasts of its large membership of certified accountants within the United States and other territories (Association Unlimited). This proves that AICPA hosts a very diverse group of associates. The diversity in the association enhances the authority and credibility of the association as a major player in the field of accountancy. The AICPA serves as a body that sets auditing and reporting standards in accountancy (Anton, Associations Unlimited). This task sees the body as a pace setter in accountancy (Katz, Graduate School of Business Website, 2013). In addition, Associations Unlimited lists AIPCA as the publisher of publications such as The CPA Letter and the Tax Adviser. All this evidence shows the credibility of AICPA as a major source of information in the field of accountancy. Standard Setting Board The Financial Accounting Standards Board (FASB) stands as an authority in accountancy. According to Investopedia (2013), the FASB is a board of seven members consisting of accounting professionals who set financial accounting and reporting standards. The FASB finds its history running back to 1973, the board’s founding year (Associations Unlimited). This long duration of existence accredits it as an authoritative source in accounting. Associations Unlimited also provides that the board sets accounting standards for the private sector especially businesses and non-profit organizations. This displays the board’s command on many businesses and or ganizations hence its authority. In addition, the board comprises great professionals in the accounting field (Associations Unlimited). This confirirms the credibility of the board members. According to the Bloomsberg Businessweek (2013), the chairperson of the FASB is Ms. Leslie F. Seidman. She is an acclaimed

Cloning Issues Essay Example | Topics and Well Written Essays - 750 words

Cloning Issues - Essay Example Before any arguments can be discussed, we have to understand certain terminology involved in cloning. There are essentially three types of cloning techniques, DNA cloning, Reproductive cloning and Therapeutic cloning. While DNA cloning has been used in the laboratory for many years as an essential tool in Molecular Biology, it is Reproductive Cloning (Dolly the sheep was created using this technique) and Therapeutic Cloning (technique used to create stem cells) that are really the problem children of cloning. First let us look at therapeutic cloning which basically involves creating human embryos for use in research. The process involves the extraction of stem cells from blastocysts (fertilized eggs that have undergone divisions for around 5 days). From these blastocysts, scientists extract Embryonic Stem Cells which are Pluripotent i.e. they have the ability to form any type of cell given the right set of conditions. Many opponents to cloning say that the embryo represents a human being and that if it had undergone complete development, it would have produced a life, and thus the extraction was akin to murdering the unborn. The question here is, should the embryo be considered as a human being even though technically it is just a collection of cells And if not, then at what stage in its development can we consider that the embryo has life Then there is reproductive cloning which is the most debated of all cloning topics. Through reproductive cloning there is the possibility of creating human clones. Many arguments against human cloning involve the fact that the process of cloning has a low success rate. And should a clone be produced, then can the birth of such an individual be considered as unnatural Of course one could also argue that IVF is an unnatural form of reproduction, but then it has helped thousands of infertile couples. Another issue to be looked at is that the majority of animal clones that are created today have very low survival rates, with many of them having poor health and thus leading a short and compromised life. So if one were to create a human clone, that individual need not necessarily lead a normal and healthy life and instead may end up living a short and maybe agonizing life. Who should then be held accountable for the individual Also the concept of creating human clones for human farms where organs can be harvested for transplant patients is another area that has to be looked at. Can we really create human beings whose sole purpose in life is for their organs Don't these clones as individuals also have the right to live But the buck does not stop there; today rudimentary genetic screening is used on fetuses to determine whether they have any of the identifiable incurable genetic diseases and whether to abort the pregnancy. Though this technique has many benefits, one can also say that as individuals, do we have the right to decide who has to right to live and who doesn't And with such technology getting more sophisticated, where can we draw the line Very soon parents may look at other genetic traits and determine whether to abort a pregnancy, leading to a whole new form of discrimination. The thoughts put forward here are just some of the many topics that have to be debated by society as such to determine what is acceptable to the society

The Historical Foundation of Physical Education Essay

The Historical Foundation of Physical Education - Essay Example The Historical Foundation of Physical Education Take the idea of Allen Guttman, he described Modern Olympic Movement as weak and highly influenced by commercialism of today. According to him, there are major forces that drive the Olympic today and one of them is politics in sports. He further emphasized that Olympic Games are too complex, too prone to internal and external forces, and too appealing in different ways to vested interest groups global-wide. On the other hand, Robert Mechnikoff in his book had noticed minimal discrepancy for he focused his discussion on the historical and philosophical perspective of sports. For him, many people who have involved in sports seem to forget the value of building good character and healthy body. Many people today engaged in physical activities in order to acquire ideal body built and follow the norm of today’s gymnast enthusiasts. It is quite obvious that many people who are successful in their chosen sports have never been into college because of financial reason. Take for instance the Filipino boxing champ Manny Pacquiao who is a boxer since childhood. He gets into this sport because according to him, this is the only way he can do to support his poor family. A Mexican boxer Oscar Larios is also from a poor family who found fortune in the boxing arena. The wrestling superstar Batista on the other hand, became famous and financially successful; though, in his childhood, his family could not send him to college.

Marijuana should be legalized or not Essay Example | Topics and Well Written Essays - 1750 words

Marijuana should be legalized or not - Essay Example It is very hard for authorities to reprimand a person for behavior that injures or harms only himself or herself (Clifford 23-26). According to philosophy, current regulation on drugs is unjustified and that some drugs such as marijuana that have been made illegal are treated like alcohol or tobacco. Marijuana should not be legalized despite the ethical implications associated with its use. Body The use of marijuana will lead to increased organized crime rates, corrupt governments, increased violence, and economic markets distortions. The social, economic, and political effects that substance abuse has had on the entire society are self-evident. For instance, a substantial number of Americans who succumb due to drug-related complications has soared. Direct health care costs have also increased to large extents. Besides, substance abuse cost Americans billions of dollars annually. Further, there is Low productivity in the U.S due to morbidity, which has adversely affected the American economy (Boschert 29). Drug- related crimes are the order of the day in U.S in that crime rate has tremendously heightened. Consequently, crime and law enforcement costs have been on the rise due to increases in use of illegal use of marijuana. This has invoked the American government to tighten up its belt in the fight against illicit drug and substance abuse. Psychoactive drugs have been incorporated in social events such as celebrations, religious ceremonies, and rites of passage. When discussing the issue of recreational drugs, it is sensible to talk about the harm associated with these drugs (Sabet 2009). Marijuana can be taken on regular basis with no ill basis but long-term exposure and intake of drugs is harmful. Majority of people die from drug induced causes such as organ damage, heart attack, and even overdose. In addition, there are some healths risks associated with marijuana drugs such as sexually transmitted diseases that arise from poor precautionary judgment. Apart from the self-inflicted harm, there is harm that is caused to others in society such as increased crime rate from users who cannot control their system since drugs consumed inhibits their legitimate decisions (Kilmer 39-42). Theft and muggings are commonly associated with addiction and women who are under the influence of drugs would engage in prostitution without their own convictions to do so. Children born in families where parents are drug user’s end up homeless while family resources are depleted. The idea of selling and using marijuana has both legal and moral issues. On one hand, if the government legalized the use of marijuana in society, we can deduce whether application of marijuana is immoral or not. If the law allows an individual to engage or do certain things, it does not mean that the person should do it. On the other hand, even if the use of marijuana is not morally acceptable we can question ourselves whether the use of such drugs is illegal or not. The law has many flaws in that it allows us to do many things that are immoral such as saying lies to other people (Boschert 32-34). The whole purpose and motive of marijuana is for the pleasure that they produce to the user. Search for pleasure comes natural to us as human beings. It is human nature that people are pleasure seeking and what makes life enjoyable is in pleasure of larger variety. There are pleasures in food, drugs, or romance. This way brain chemistry

New York City as a Cultural Environment Assignment

New York City as a Cultural Environment - Assignment Example This assignment discusses art as a very valuable part of life, that brings beauty to ther environment and provides instances for rational and emotional reflection. However, the few people who do not appreciate it view it as unnecessary and perky. Art has been very important in New York City having given the city its impressive nature. Art is usually taken as the key illustration of something with essential value rather than just instrumental. The permanent collections found in the museums are all created for the public good and they are all representation of art which depict different ideas. There has been great movement in the history of art and this has seen New York grow to what it is today in the world of entertainment and tourist attraction. However, the commercialization of art has been a big challenge although it has made it possible for us to realize the value of art according to Fenner. Music, acting, literature, architecture, sculptures and museums are all forms of art whic h express a lot about life hence proving the importance and value of art in our daily life. To those who have the talent in art, it is a highly valuable activity which can earn them a living. It helps them to grow in their thinking and exposes them to many opportunities. The researcher then concluds that aeveloping interest in the works of art requires one to develop a deep understanding of the environment be able to comprehend things happening in daily life and this was a very challenging part of his life.

Relationship between the Management Layer, Board and Staff Assignment

Relationship between the Management Layer, Board and Staff - Assignment Example In the functional structure, employees in the organizations tend to perform with the specialized set of tasks. It would be easy for them to work with their specialized skills and be apt to feel comfortable (Iqbal, n.d.). With this structure, there would be a direct relationship with the management and the staff in each department product/service line because of direct supervision. There would be the close relationship, interaction, communication and quick response for both the management and the staff. The board at the same time, to which the management reports, can easily determine on what to focus for there is an open engagement of relationship.The system and internal structure, rewards, and benefits, application and teamwork are needed so that the board, management, and staff would enable to work successfully (â€Å"The Five Elements,† 2009). The system and internal structure of the organization should be sufficient for the survival of the member of the business. Rewards an d benefits should be given consideration so that loyalty among them would be achieved. Lastly, there should be the application of the system and teamwork so that success would be realized. Iqbal, N. (n.d.). Effective organization structure acts as the lifeblood of business. Ezine Articles.

Mindy’s Sections Essay Example for Free

Mindy’s Sections Essay Profitability BJB intends to apply a six sigma approach to improving profitability in the innovative CD changers. Using such tools provided through this approach will lead to major cost reduction and quality improvements that will result in an increase in profitability. The approach will involve measuring capability of processes to produce services and products that remain free of defect. Experts at BJB will analyze standard deviation, short term performance data, and critical to quality (CTQ) characteristics to predict long-term process capability. Such analysis will apply concepts to the product, such as opportunity for defect, defects per opportunity, and defects per million opportunities. Experts previously described will use a four step approach to deploy this strategy. These steps include measuring of CTQ characteristics; analysis through benchmarking and gap studies, improvement, and control. With a ratio of 1 expert per 100 employees, BJB will lead more projects per year as well as have a potential savings of $175,000 per project. Reference: Harry, Mikel J. (1998). Quality Progress. Six Sigma: A Breakthrough Strategy for Profitability. American Society for Quality. Retrieved from: http://asq.org/qic/display-item/index.html?item=13334 Customer Complaints Management BJB will apply a Six Sigma approach to manage and improve customer complaints’ management process. This methodology provides an organized structure for solving and analysis of problems. BJB will apply DMAIC (Define, Measure, Analyze, Improve, and Control) phases to solve and define problems within the organization. First, the problem is defined, variables influencing processes are measured, cause for process failure are analyzed, improvements are planned and made as well as variables are controlled until a defined six sigma level and a solid level of customer satisfaction is determined. Reference: Riesenberger, Carlos Sousa, Sergio Dinis (2010). Application of the Six Sigma Methodology in Customer Complaints Management: A Case Study in the Automotive Industry. Retrieved from: http://www.pomsmeetings.org/ConfPapers/015/015-0345.pdf Environmental Regulations Compliance BJB must consider environmental regulations compliance in regard to computer and electronic product manufacturing sector (NAICS 334). This sector covers manufacturers of electrical distribution equipment and electrical industrial apparatus as well as other electrical equipment and supplies. Laws and Regulations that BJB must abide by include: †¢ Greenhouse Gas Reporting Program †¢ National Emissions Standards for Hazardous Air Pollutants (NESHAP): air toxics regulations: o Degreasing Organic Cleaners (Halogenated Solvent Cleaners) o Magnetic Tape (surface coating) o Semiconductor Manufacturing †¢ Stratospheric Ozone Regulations: o The Phase-out of Ozone Depleting Substances o Significant New Alternatives Policy (SNAP) Program: EPAs program to evaluate and regulate substitutes for the ozone-depleting chemicals that are being phased out under the stratospheric ozone protection provisions of the Clean Air Act (CAA). Compliance to such laws and regulations will assist BJB meet environmental obligations. Enforcement of legal action against BJB is a result of noncompliance to such laws and regulations. Reference: United States Environmental Protection Agency (2012). Laws and Regulations. Retrieved from: http://www.epa.gov/lawsregs/compliance/

Gun Violence In America Criminology Essay

Gun Violence In America Criminology Essay The following paper is dedicated to the incidents of gun violence in America. This essay will review the information surveyed on criminal justice system and my personal investigation of the possible decision-makings by benchmarking the best practices. The topic of gun violence in America is widely discussed in different circles of our society that is why we will also talk about it with necessary specific details. It is generally known that there is a growing debate about gun violence in the USA. These incidents are mostly common for poor urban territories. Unfortunately more often juveniles and young adults are engaged in those criminal gun violence cases. Taking into consideration historical backgrounds, such as magnicides of President Abraham Lincoln in the year 1865 and of other American Presidents James Garfield, William McKinley and John Kennedy, gun violence is not a surprising event in the United States. All these and other violence affairs have largely burnt up the disputes over gun policies. Coming into details, gun violence incidents may include: suicides with firearms, homicides by weapon type, assassinations of U.S Presidents, robberies committed with guns. Suicides equal to the most significant amount of incidents. Several studies prove that there is a connection between possessions of firearms at home and numbers of gun suicides. Cook and Jens (2000) said that during 80s and early 90s of the 21 century, there was a valid rising tendency in teenage suicides with a gun use as well as a strong total increase in suicides among those grown-ups of 75 years old and even over. The most general method of suicide in the United States of America, taking into account 50.7% of all suicides committed during 2006, is considered to be firearms incidents. Concerning the homicides in the 19-th century they usually took place during the mass disorders. The upward direction in homicide rates over a period between the 1980s and early 1990s was mostly observed among the males of Hispanic and African American nationalities. The consequences such as injury and even death rates for black males aged 13 -17 tripled and for black males aged 18-24 doubled. The drug abuse (mostly cocaine) throughout the United States is often referred as a factor for heightened gun violence among youths during this time. The main reason for it was the rapid economic development of the country and non-stable politics. According to Mcgrath (2007), we see that gun homicides are the most abundant among informal groups of youngsters and during the commission of felony crimes. For instance in 1976, the number of homicides caused by firearms because of arguments was about 70 percent, but by 1993, nearly all gang-related homicides involved guns (97 percent), while the percentage of gun homicides associated with arguments left nominally constant. Nevertheless the percent-size of gang homicides generated by guns fell a little to 94 percent in 2004, but the percentage of homicides caused by firearms during the offense commitment upsurged from 60 percent to 77 percent from 1976 to 2005. According to the last surveys of 2005, 11, 345 people were killed by firearms and 477, 040 persons turned out to be the victims of the firearms crimes. The statistics of 2006 proves that 68% of murders were committed with a firearm, besides guns were used in 42% of robberies and 22% of aggravated assaults. Approximately a quarter of commercial larcenies in the USA is committed with guns. Robberies edged with guns are three times likely to bring fatalities as a result vs. thefts with other weapons used. The core essence of this problem lies in the availability of guns. Some criminologists suppose that if guns availability was restricted then delinquents might also commit a crime but with less serious consequences. The dominant source for firearm ownership records is considered the General Social Survey. According to its figures in 2004 only 36,5 % of Americans reported about the gun ownership in their homes, and with the reference to 1997 about 40% of the examined Americans filed for having gun at home. It is essential to specify that about 44 million people in the USA are gun owners, 25% of them are adults, 40% are householders. A National Survey on Private Ownership and Use of Firearms carried out in 1994 investigated that Americans own 192 million guns, 36% belong to rifles, 34% to handguns, 26% to shotguns, 4% to other types of weapon. The gun ownership can also be differentiated according to geographic principle: the rates of ownership vary from 25% in the Northeastern part to 60% in the East South Central States. This is supposed to be the leading problem but besides Americans have to reckon with gun politics conducted on the territory of their Motherland. Coming out of the research investigations: guns can simply enhance crime offenses and multiply the possibility of more ag gravated and lethal outcome. Public policy is generally targeted to the ways of law enforcement administration. The interference may occur when a gun is bought in an illegal way or forbidding the youth and convicted criminals from acquiring guns. Politics strategy can also focus on safety monitoring by setting increased sentences for those who use guns in crime. Firearm laws are the matter of many arguments in the United States. The following situation takes place as firearms are extensively used for recreational purposes, and for personal protection. Celebrities make good use of guns for hunting and for self-protection and set a bright example for other citizens by the same. There exists a special prohibition for gun dealers to sell handguns to the people less than 21 years old and long guns to the people under the age of 18. There are also some fixed restrictions on selling guns to foreign residents. In America the juvenile gun ownership is really one of the most burning problems. As those teens now serving in correctional institutions bought their first weapon at the age of 14. The shocking statistics points out that 86% of juveniles become the gun owners sooner or later. The upcoming tendency for juvenile offenders includes owning several firearms at a time. 65% of juveniles are the owners of three or more arms. They mostly purchase guns from friends, family or drug dealers. They claim that the main reason for keeping a handgun is a self-protection measure from bandits. But in the majority of cases teenage groups have no legal license for gun keeping. Only in Rochester 22% of youngsters violated the law by keeping a firearm illegally. Firearms policy is getting through big hurdles. So I feel the necessity to make an overview analysis of secondary gun market. Canada (1995) stated that only 60-70% of firearms sales are settled with licensed gun dealers. The most part of trades with youngsters and felons occur in the secondary market. To be more precise, secondary market is a place where the firearms are delivered by unlicensed individuals. But this purchase proved to be a risky way as many firearms sold in the secondary market could be used in homicides before. Prothrow-Stith and Spivak (2004) mentioned that The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) governs the work of licensed firearms dealers. There is a special requirement for firearms manufacturers to mark all the new firearms with serial numbers. In such a way ATF has an opportunity to follow-up the guns used in crimes according to their Federal License. ATP reports that about 500,000 guns are stolen every year and are possibly getting into the hands of restricted users In my essay I would like to present the possible solutions to the above-listed problems. On my opinion government of our country should be deeply involved in this problem solution, because youth is our future and it is necessary to help a young person to be healthy and wealthy; that is why it is necessary to make laws stricter. Taking into account considerable evidence, gun bans and severe limitations should be introduced in order to reduce the criminals access to weapon especially for highest-risk groups, such as juveniles and former criminals. Another approach could be the price boost for all the firearms that may largely keep common people from buying cold gun. One more solution the strict prosecution of violence by law can be rather efficient as it may probably scare away all the future criminals. The close control of unlicensed sellers can bring fruitful results involving the immediate forfeiture of the illegally sold firearms as nowadays America is recognized as the least res trictive together with Brazil concerning firearm regulations. The cooperation of the Royal Canadian Mounted Police and the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF (RCMP) declared in November of 2006 aimed at sharing all the required information on removed guns. Both associations are looking forward to develop intelligent legal intrusion that will give them a chance to hold up the flow of guns conveyed into Canada from the United States by smuggling. Their cooperation is based on the following directions: 1) Conducting an overall gun analysis and tracing with an eye to identifying guns produced in America, applying electronic trace firearms. 2) Associated partnership with initiatives by engaging the International Firearms Trafficking Schools and the Serial Number Restoration Training. 3) Assistance of Country Attachà © -by making presence in Canada more frequent in order to enable cross-national research and unifying efforts in the U.S. to investigate, arrest, and prosecute criminals importing guns into Canada. To crown it all together the gun violence control should be strictly organized in the consolidated efforts in order to give the results and save the nation suffering from the constant gun attacks.

Mainstreaming Should be the Parents Decision Essay -- Argumentative Pe

Mainstreaming Should be the Parents Decision    Integrating children with handicaps into regular classrooms (also known as mainstreaming) has been a huge issue in education systems recently. The goal of mainstreaming is providing the most appropriate and beneficial education to a child in the least restrictive setting and so the question of where the children with handicaps benefit the most is the question that is the hardest to answer. In the 1960's there was no question. No one even thought about taking a child with a handicap out of special education and placing them within a regular classroom. But now, partly because of parent's requests, select school districts are mainstreaming. The debate over mainstreaming being good or bad can be easily taken from either side. The severity of the handicap and how great the need is for extra help play an important part in determining if placing a child with a mental handicap into a regular classroom would benefit the child the most. But in a case of a handicap such as Downs Syn drome, a regular classroom setting is not the best possible place for that child. Therefore, special education is the best choice. A classic story about the advantages and disadvantages of mainstreaming was told in a segment of "Turning Point." The segment focused around two young boys, both with Downs Syndrome, who were place in two different schools for the duration of a year. Bobby had returned to his school for the mentally handicapped while Sean's mother had fought to get him out of that school and placed into a regular classroom in a public school. The segment followed each of the boys' experience and progress throughout the year. The greatest benefit of special education, s... ...has gotten a little better with hitting and kicking, but it is still a big problem. Sean gets frustrated when he can't do something so he takes it out on someone else by being violent. This cases concern among the parents of the regular children. They have a feeling that Sean can be distracting to the other students and so cause the teachers to pay less attention to them and more to Sean. Mainstreaming will be an important issue in education in years to come. It is hard to say if mainstreaming is good or bad since I think it differs with every case. For someone with only a speech impairment, mainstreaming may be the right thing to do. It should be up to the parent to decide what they feel is best for their child. Although I disagree that Sean is getting the most by being in a regular classroom, his mother feels differently and I respect her choices.

Humanistic Psychology Essays -- essays research papers

Overview: Throughout history many individuals and groups have affirmed the inherent value and dignity of human beings. They have spoken out against ideologies, beliefs and practices, which held people to be merely the means for accomplishing economic and political ends. They have reminded their contemporaries that the purpose of institutions is to serve and advance the freedom and power of their members. In Western civilization we honor the times and places, such as Classical Greece and Europe of the Renaissance, when such affirmations were expressed. Humanistic Psychology is a contemporary manifestation of that ongoing commitment. Its message is a response to the denigration of the human spirit that has so often been implied in the image of the person drawn by behavioral and social sciences. Ivan Pavlov's work with the conditioned reflex had given birth to an academic psychology in the United States led by John Watson, which came to be called "the science of behavior†. Its emphasis on objectivity was reinforced by the success of the powerful methodologies employed in the natural sciences and by the philosophical investigations of the British empiricists, logical positivists and the operationalists, all of who sought to apply the methods and values of the physical sciences to questions of human behavior. Valuable knowledge was achieved in this quest. But if something was gained, something was also lost: The "First Force" systematically excluded the subjective data of consciousness and much information bearing on the complexity of the human personality and its development. The "Second Force" emerged out of Freudian psychoanalysis and the depth psychologies of Alfred Adler, Erik Erikson, Erich Fromm, Karen Horney, Carl Jung, Melanie Klein, Otto Rank, Harry Stack Sullivan and others. These theorists focused on the dynamic unconscious - the depths of the human psyche whose contents, they asserted, must be integrated with those of the conscious mind in order to produce a healthy human personality. The founders of the depth psychologies believed that human behavior is principally determined by what occurs in the unconscious mind. So, where the behaviorists ignored consciousness because they felt that its essential privacy and subjectivity rendered it inaccessible to scientific study, the depth psychologists tended to regard it as the rela... ...ments; the Self-Esteem and Addiction Recovery Movements; Family Therapy, Holistic Health and Hospice, and Organizational Development and Organization Transformation. It is philosophically aligned with the post-modern philosophy of science, constructivist epistemology, structuralism, and deconstructionism. We also could include green politics, deep ecology, the feminist and gay rights movements, and the psycho-spiritual wing of the peace movement. Perhaps this is what Rollo May was pointing to when he suggested that AHP has accomplished the mission for which it was founded. This breadth, depth and diversity is representative of the world we live in and takes into account an integrated and balanced view of human nature and maintaining balance and harmony in the grand scheme of existence. "As the world's people demand freedom and self-determination, it is urgent that we learn how diverse communities of empowered individuals, with freedom to construct their own stories and identities, might live together in mutual peace. Perhaps it is not a vain hope that is life in such communities might lead to the advance in human consciousness beyond anything we have yet experienced. "

radio news :: essays research papers

Radio News Speech Good morning, Sioux City. This is Adam Lewis and you are tuned to KL&R on this delightful March 3rd for all your news so you’ll know what’s going on. This story coming right out of good old Sioux City†¦. Eleven businesses in a strip mall on Gordon Drive are all wet after a water main burst early Wednesday morning. Water and mud spewed from the break in the main and into businesses at Sioux City's Gordon plaza. "We walked in to open the store," said Beverly Gonzalez, Dollar etc. manager, "and there was mud and water all over." Water began leaking overnight from a fire water main beneath this utility building. "The first reaction was one of surprise, of course," said Roan Gruis, Little Chicago Deli Manager, "The owner got here at four o'clock and the water was running out the front and back doors." When the water drained, the stores were left with a quarter-inch of mud to cleanup. Half of the affected businesses reopened by mid-afternoon. There’s no word yet on what caused the water main to break. And now for your State news†¦.. An Urbandale man whose girlfriend called police after she recognized his face in a surveillance photograph was sentenced Friday to 20 years in federal prison for seven bank robberies. Richard Matzke, 58, was arrested in March 2002 as a suspect in more than 24 bank robberies in several states. He was convicted of seven Nebraska heists and was sentenced Friday in Omaha. Several robbery witnesses described a man who roughly fit Matzke's physical description, but none provided authorities with the license number of a getaway car. Matzke's arrest last year came after his fiancà ©e tipped off police. Kim Ford called police to say she recognized him in a surveillance photo published in The Des Moines Register from an Illinois robbery in February. Matzke's criminal history includes 11 drunken-driving convictions, a 1993 bank robbery conviction and a decades-old escape charge. We are going to take a short commercial break now, but when we return we will take a look at national news, and then your Sports and weather. Stay tuned. Play Commercial And†¦.we’re back to take a look at some more news†¦ And now this disturbing story coming out of Columbus, Ohio†¦. That's right, and they aren't just taking dogs off the streets or from the pounds, their henchmen are stilling pooches right from their own yards. "It's an alarming practice, but it makes good business sense," says one expert.

Mechanism of Vitamin D Action

Introduction Once absorbed, active elements of vitamin D, such as calcitriol, attach themselves to intracellular receptors and then act as transcription factors so as to modulate gene expression (Holick, 2010). The vitamin D receptors are similar to thyroid hormones and steroid hormones receptors and contain DNA- binding and hormone-binding domains. According to Holick (2010), these receptors bind with the retinoid-X receptors, another intracellular receptor, forming a complex bond. This heterodimer is what binds to cellular DNA and activates a biological reaction. The biological reaction can either be the stimulation of proteins that perpetuate intestinal absorption of calcium or providing the appropriate balance of elements crucial for bone function and growth (Holick, 2010). Vitamin D and Bone Health. Numerous studies have demonstrated that vitamin D has important ramifications on bone health, not only in life, but even in the course of fetal development. For instance, DeLuca & Schnoes (1976) cite Dr. Cooper’s research that studied the key factors associated with normal patterns of skeletal growth and established that maternal vitamin D deficiency, coupled with other dynamics, inhibited bone mineral absorption during intrauterine life, and was linked to stunted childhood growth and weak bones in adulthood (DeLuca & Schnoes, 1976). Lack of vitamin D has insidious consequences on the skeleton since it inhibits the accumulation of optimal levels of calcium that is genetically prearranged for the skeleton (Holick, 2010). Watson (2013) also retaliates that once peak bone mass is reached, adults lacking vitamin D in their system will annually loose approximately 0.5% of their skeletal mass if they lack sufficient vitamin D and calcium in their systems (p.18). In addition, vitamin D deficiency can also lead to osteomalacia (DeLuca & Schnoes, 1976); a mineralization defect of the collagen matrix. This condition is often accompanied by throbbing bone pain and aching (DeLuc a & Schnoes, 1976). Holick (2010) points out another research at the University of Pittsburgh that also established a correlation between vitamin D deficiency and increased susceptibility to bone fractures. The study measured the vitamin D levels of 400 participants with hip fractures and compared the results with the vitamin D levels of 400 other healthy women. The outcome demonstrated that individuals with the lowest levels of Vitamin D were 71 percent susceptible to bone fractures compared to those with the highest levels of vitamin D. Consequently, the role played by vitamin D in sustaining bone health can never be overemphasized. Not only does it aid in mineral absorption and bone development in intrauterine growth and childhood, but is also responsible for strong bones in adults as well. References DeLuca, H, F., and Schnoes K.K., (1976). Metabolism and Mechanism of Action of Vitamin D. Annual Review of Biochemistry. Vol. 45: 631- 637 Holick, M.F., (2010). Vitamin D: Physiology, Molecular Biology, and Clinical Applications. New York: Springer Science & Business Media Watson, R.S., (2013). Handbook of Vitamin D in Human Health: Prevention, Treatment and Toxicity, Chicago: Wageningen Academic Pub.

What is the purpose of the agency?

The purpose of the Arizona Medical Board is â€Å"to protect public safety through the judicious licensing, regulation and education of all allopathic physicians† (Arizona Medical Board, 2013). This means that the physicians in Arizona are monitored by the Medical Board for the sole purpose of protecting the public. What services does the agency perform? The Board is responsible for investigating patient complaints against physicians and when appropriate, taking disciplinary action against their licenses. This means that if a patient has a complaint about a specific doctor or a medical facility, the Board will review the complaint and then investigate the situation. Appropriate discipline will be administered, ranging from practice restrictions to revocation of their licenses. How does the agency maintain the integrity of the profession? The agency maintains the integrity of allopathic physicians (MD) by making sure their practices are ethical and safe. They pay attention to any complaints that are made, and they investigate them to the best of their ability. They make sure that the physicians are not risking or causing harm to themselves, their patients, or their practices. If or when the Board gets wind of a problem with a physician or facility, they waste no time before they investigate. Whom does the agency support? The agency supports the public. Their main focus is making sure that the public has access to competent health care professionals that are capable of providing safe, effective services to their patients. Identify education, licensure, or certification requirements. Physicians who have graduated from an approved medical school are required to have one year of training in an approved hospital internship, residency or fellowship program. Physicians who have graduated from an unapproved medical school are required to have 3 years of training in an approved hospital internship, residency or fellowship program. Physicians are required to complete 40 credit hours of Continued Medical Education during the two calendar years preceding biennial renewal. To become bored certified, a physician must take and pass an oral and written examination given by the American Board of Medical Specialties in a particular field of expertise or specialty. The Arizona Medical Board does not automatically give a license to a physician just because they have a license in a different state. They are still required to become licensed in Arizona (Arizona Medical Board, 2013).

Computer Technician Essay

Memory: Your memory does not store everything forever. The computer memory refers to computer components, devices and recording media that retain digital information. The computer data storage provides one of the core functions of a computer that of information retention. How a Computer Remembers: A computer has two memories, called RAM and ROM. ROM stands for Read Only Memory. It carries the information. The computer needs to carry out, it’s task, and it cannot be altered. It stays there even when the computer switch off. RAM stands for Random Access Memory or Read and Write Memory. This contains the information the computer needs to carry out the particular task you want. When you switch off the computer, RAM empties itself. You can save your work on CD-ROM, DVD ROM Disk, Floppy Disk, Flash Drives, etc. Storing Information: Each memory cells stores binary digits. It is easy to see that the size of computers RAM is important because the computer can only do the amount of work that it has room for. Computer Memory Memory Imagine that you are going to the park to play with your friends. You know the way because you have been there before. The route is stored in your memory. On the way, you meet someone and stop for a chat. If it’s not about anything important, you will probably soon forget. Your memory does not store everything forever. The computer memory refers to computer components, devices and recording media that retain digital information used for computing for some interval of time. The computer data storage provides one of the core functions of a computer, that of information retention. How a Computer Remembers A computer’s memory works in similar way. There are some pieces of information that need to be stored away. Others can be forgotten once the computer has worked on them. To separate the two types of information, a computer has two memories called ROM and RAM. ROM stands for Read Only Memory. ROM carries the information the computer needs to carry out its task. This information is built into the computer and cannot be altered. It stays there even when the computer is switched off, just as your memory of how to get to the park stays with you until you need it again. RAM stands for Random Access Memory, or read and write memory. This contains the information the computer needs to carry out the particular task you want it to do now. When you switch off the computer, RAM empties itself. You can save your work on CD-ROM. DVD ROM disks, floppy disks, flash drives, etc. Storing Information ROM and RAM are both made up of memory cells, Each memory cell stores binary digits. A chip may be able to store millions of bits. It is easy to see that the size of the computer’s RAM is important because RAM has room for it. With some computers, it is possible to add extra memory chips to increase the RAM.

Personal Profile

I will be discussing the four steps that an organization should take to change its personnel profile. These steps include; performance appraisal, staff training and development, career development, and termination. The first step I will be talking about is performance appraisal. This is usually an annual event for every employee, and sometime contains quarterly and Simi-annual progress reports. It’s useful to mangers and administrations because they are able to determine employee skills and productivity profiles.This helps supervisor and employees to get the highest performers in the main positions. For example, a supervisor would be able to look at; an employee’s work performed strengths, weakness, and level of performance though scoring systems, charting, and comparisons. The second step is staff training and development. This contains the options of in-service training provided by the agency, or out-services training workshops and institutes, which is earned through professional organizations and other groups.The third step is career development. This is set out to assist employees in achieving higher level responsibilities through on the job training and monitoring. This is done by a supervisor and employee coming together, and planning the employee’s short and long term career goals. Fourth, is termination, and is to be used in extreme circumstances. If not done correctly, it can become very costly for the agency. It is a time consuming process for the agency, and can be traumatic for both the employee and agency.Despite this unfortunate feeling it is important for an employer to remember that ignoring a poor performed employee can have a negative effect on how other staff member may view your judgment and authority. For example, employees might see that you are tolerating an employee who is not meeting par standards, and because of that might develop new minimum standards for performance that is incorrect. In conclusion, I believe tha t even though each of these steps serves a different meaning and purpose, they each contribute n some way to changing an organization personal profile.

It must be related to worikng and education Research Proposal

It must be related to worikng and education - Research Proposal Example Additionally, part-time jobs offer a practical learning experience to the students. This experience ensures that they are well prepared for their jobs. It is very beneficial especially if the students get part-time jobs that are related to their class work. They will develop useful professional networks that will assist them on later years (Lillydahl 310-315). For the students who find jobs that are not related to their career paths, they benefit by gain skillful tactics that will enable them in responding to challenges on their later days.On the other hand, some people fell that the students could drop out of school after they have earned money. Additionally, they also argue that the students will be too exhausted after working to go to school. This will lead to missed classes and poor performance in the examinations (Tilly b 35) This research paper will conduct a survey to show the actual percentage of people on each side of the motion. The researcher will issue questionnaires to parents and students to fill up. An interview will also be conducted. The data collected will be analyzed and graphically presented for a clear understanding of the problem. The researcher will have some recommendations at the end of the research. The drive of steering this research is to try to develop recommendations for the students who wants part-time jobs. The research will be relevant for the society and Company to know whether when they offer jobs to students they cause problems to them or not. The study will also assist students in making their decisions when looking for jobs. This will assist them in knowing the pros and cons of part-time jobs. The research will try to answer three questions which will support in realizing the objective of the study. One of the question will be â€Å"Should students have part-time jobs?† This questioned will be answered by both parents and students. The respondents who will be answering the questionnaire and interviews will be

Drugs Essay Example | Topics and Well Written Essays - 500 words

Drugs - Essay Example An example would be, if a person gets addicted to heroine, it is almost impossible to quit. Even though there are other soft drugs like marijuana, and others still they are addictive. And, in this light drugs should be made illegal as they are harmful to people. I strongly, propose that drugs should be made illegal. Another side of the problem is Why should drugs be legal Drugs are used for lot of other useful remedies, and keeping it illegal causes some problems. Government should do something to control the drug problem. It should make people aware that abuse of drugs is illegal. Illegal use of drugs causes several problems of social and criminal nature. This leads to many drug violators and serious offenders behind the bars. The money and expense used in managing the drug related problem is very big. It makes government spend too much money to buildings which are needed to accommodate these criminals. This is also a burden on the taxpayers, and nobody likes this situation. "it is possible to stop most drug addiction in the United States within a very short time. Simply make all drugs available and sell them at cost" (Vidal 384). I think this part is important to support the legalizations. The drugs are now spread out to the black market such as mafia. It relates with money, they make lots of money from drug businesses. However if government make that legal and sell it at cost, then black market could not sell the drugs illegally. The active part to control and legalize the drugs will help solve the problem. The second part of the problem is when it is illegal? Drugs have deep impact on the minds of the people, which make them get involved in crime.

Analysis of Nonobjective Art Essay Example | Topics and Well Written Essays - 500 words

Analysis of Nonobjective Art - Essay Example I. Introduction It is possible to use literal, design, and expressive qualities to guide one’s analysis of works such as Wassily Kandinsky’s painting Several Circles. Afterwards, a reflection on the analysis of nonobjective works will be provided, describing how this process differs from analyzing figurative or representational artwork. II. Literal Qualities Kandinsky used the circle because he thought it represented various concepts, including peace, wholeness, and perfection. He epitomized the form of the circle in this sense, his work being like a form of visual poetry. â€Å"The use of the circle occurs†¦in [several] variations†¦in Kandinsky's work†¦Ã¢â‚¬ 1 In effect, the use of circles is effective, especially because of the pleasing aesthetic placement of circles of various colors. For example, primary colors red and yellow are used with the secondary color orange in the same general perimeter. In addition, the primary color blue is used effective ly because it is close to the secondary colors green and purple. The literal qualities of the work include strong usages of primary and secondary colors to convey various effects. III. Design Qualities The circle as design was considered to be an epic and most complete shape out of all of the shapes available one could work with, in turn.

Violent Crime Essay Example | Topics and Well Written Essays - 250 words

Violent Crime - Essay Example Rational choice theory can be used to explain the high rates of crimes in areas characterized by poverty, unemployment, school dropouts, and divorce among others in many ways. First, the theory notes that the offenders are willing to do all that they can to obtain money, sex, status and any other thing that can make them happy (Ahmad, 2014). As it is commonly known, those who are unemployed lack the basics of sustaining themselves such as the daily upkeep and decent housing. Because of this, they are likely to be involved in violent crimes to get what they want. Same thing applies to the school dropouts who lack the skills that employers look for their employments. Lastly, the theory bases on cost benefit analyses among the offenders (Ahmad, 2014). Residents living in recession areas weigh the impact of violent crimes to obtain what they want with the punishment they are to get. In most cases, some of them commit violent crimes and run before being caught. This encourages them to continue with the act since the benefit is high compared to cost because they are not caught. Hence, the unemployed, poverty stricken, and school dropouts are more likely to commit violent crimes often compared to others. In conclusion, rationale choice theory of crimes assumes that human beings are rational actors who calculates and weighs their behaviors before committing a crime. They indulge in violent crimes after considering the impact in terms of pleasure versus pain.

Islamaphobia Essay Example | Topics and Well Written Essays - 750 words

Islamaphobia - Essay Example The belief in Christianity as a Western civilization and culture resulted in the anti-Islam discourse. Muslims were regarded as different and radical as their religion was incompatible with the European culture (Konrad 31). People saw Islam as an element of threat to the spread and existence of Christianity in Europe. The viewpoint culminated into the position that Islam will conquer Europe through immigration and birth rates. Defenders of this notion believed that because of the growing Muslim community, Europe faces the danger of losing its Christian-based civilization and cultural identity. Another common discourse on Islam was its monolithic presentation. A reflection of this discourse is evident in the use of the terms â€Å"them† and â€Å"us† to ascertain that Islam was compatible with major European ideals. Europeans viewed Islam as tool for opposing European ideals such as democracy, sexual equality, and rejection of violence. The 19th century marked the age of Europe’s Enlightenment. Anti-Islam groups used every possible method to fight Islam because they believed it was a threat to the European age of enlightenment. Anti-Islamic contents and articles were found in various politically oriented newspapers and journals. The European media used showed particular differences in issues of gender power and politics. It showed the differences between the European culture and the Islamic culture. There was a biased representation of Islam because the arguments presented by the European community only demonstrated the incompatibility between Islam an d the western society (Konrad 30). Anti-Islam discourses in Europe began in the 17th and 18th centuries. Islam and societies influenced by Islam were regarded as inferior. Most of the anti-Islam discourse in Europe were based on stereotypes consisting of cultural prejudices against Islam. The cultural prejudices that developed a distinction between the Muslim Orient

2 questions about Baroque and Rococo style Essay

2 questions about Baroque and Rococo style - Essay Example Baroque style also made the pictorial space extend infinitely, similar, and cosmologic concept that gained popularity in seventeenth century. Baroque style created satisfying relationship between depth and height as well as creating transition from dark to light. Baroque style widely used exaggerated and direct emotional involvement to produce drama that was encouraged by the Roman Catholic Church. The artists portrayed Christians as people from lower classes and down to earth approach to offend most viewers who believed that religious figures should be portrayed as idealized to signify their holiness. Linear style which was mostly used in Baroque was considered the best model in the modern painting. Classical landscape and the desire to appeal to the emotional states by appealing to the senses were also embraced. The following artwork shows the examples of Baroque style. Rocco art style is believed to have originated from France and was mainly used for interior design where painting and decoration characterized b lightness, delicacy and elaborate ornamentation was involved. Although its exact origin is obscure, the style corresponds roughly to the reign of King Louis XV of France and began with the French designer Pierre Lepautre who introduced arabesques and curves into the interior architecture of the royal residence to break with the heroic Louis XIV style. This style was as a representation of higher domestic life in the superior class individuals in the society. Rococo style included elegant dressings.

Awareness or anorexia Research Paper Example | Topics and Well Written Essays - 1000 words

Awareness or anorexia - Research Paper Example This essay will examine will examine the reasons why it is essential to be aware of anorexia. It is important for one to be aware of anorexia since it is affecting a lot of people without their knowledge. As Anna notes, â€Å"Anorexia can cause the social life of a person to be greatly affected. People suffering from anorexia tend to suffer from low self-esteem and general body dissatisfaction, and this is mostly seen in girls and women.† This condition can in turn make them develop body image disturbances and this eventually, leads to anorexia. This can lead to extreme psychological and medical consequences. People suffering from this disorder have more chances of committing suicide, it cause cardiac arrest to an individual, and it can cause death due to starvation. A majority of anorexia is caused by genetics. Media is another cause of anorexia this comes about when one shares some environmental factors. Newspapers, magazines, and televisions contributes to a great extent to raising these complications since it portrays emaciated people as being a fashion and, super models and this makes majority of the public to emulate them (Anold 1). According to National Eating Disorders Association, â€Å"Eating disorders exists in three major forms, this include; bulimia, anorexia nervosa, and binge eating disorder.† Generally, those individuals suffering from bulimia and anorexia nervosa tend to suffer from low self-esteem, and they have a desire to have a perfect body weight and shape. A person suffers from anorexia nervosa when the weight of the body falls by 15 percent from the normal weight that is expected when compared to their height. Individuals with anorexia nervosa may seem to exercise excessively and can even resolve to force themselves to vomit the food that they have taken. As Anold says, â€Å"Anorexia nervosa may be characterized by the stopping

Readymade Garment Industry in India Essay Example for Free

Readymade Garment Industry in India Essay

Iraq and Palestine Essay Example for Free

Iraq and Palestine Essay Since 2003, after the four devastating years of Iraq invasion, Bill Moyers’ journal on â€Å"Buying the War† stabbed to grasp the mainstream US media held responsible for its connivance in advertising the ‘war on Iraq’ to the public of US. Moyers recognized how the US media, with the main role of ‘The New York Times’, yielded to fiscal and political stress, gave ways to an environment of nationalism and trepidation of terrorism, and naively reported bogus US government assertions. Sadly, despite all the terrible results of 60 years of Israelis bullying the Palestinians, there is still no major movement to grab the US mainstream media held answerable for an equivalent, incredible failure in covering Israelis and Palestinians conflict and for its involvement in the U. S. naive backing for Israel. Moyers’ study of the US media breakdown on Iraq was costly, yet imperfect. He elucidated that to instigate the assault on Iraq â€Å"high officials†¦ needed a compliant press, to pass on their propaganda as news and cheer them on. our press largely surrendered its independence and skepticism to join with our government in marching to war. † Bob Simon of CBS put in plain words to Moyers that the U. S. administration used selling skills to put up war for sale: â€Å"Just repeat it and repeat it and repeat it†¦ Keep that drumming going. † Media columnist Norman Solomon informed Moyers that he thought these [news] managers were scared stiff of being called yielding on terrorism. Moyers gave many instances of ‘The New York Times’ conveying fake shrewdness on Iraq to the public of US. However, still Moyers stated that the now villainous ‘neoconservatives’ had long sought to change the Middle East, starting with the exclusion of Saddam Hussein, Moyers passed over a central reason for why the administration’s case for war echoed with both the US media as well as public. It was based in broadly-held typecasts about Arabs, Muslims and the Middle East, statements which are also necessary to realize US policy in Israel and Palestine. In his classic 1978 book â€Å"Orientalism†, Palestinian-American scholar Edward Sa’id asserted: The Western understanding of Arabs, Muslims and the Middle East is a product of colonialism, and that Westerners outlook the East as innately substandard and reliant on salvation. The US case for ‘war in Iraq’ hinged on orientalists statements that the Middle East was an undistinguished province of Arabs and Muslims who, lacking any history account or valid complaints, are overcome by an illogically aggressive nature as well as loathing of the West, Israel,’ freedom and democracy’ (Edward Sa’id 1978). Though Moyers didn’t, the neo-cons repeatedly sketched the relationship between Iraq and Israel, stating: â€Å"The way towards Jerusalem crosses Baghdad†. And in Israel, the other main settlement in â€Å"the war on terror,† chauvinistic philosophy and politically spoiled intelligence are also hard-pressed by the administration and gullibly reported by US media channels like ‘The New York Times’ – as, an April 11, 2007 Times news article by Isabel Kershner titled improvable assertions by Israel’s Shin Bet that it had disenchanted a huge Hamas suicide-bombing planned for Passover. The article mainly overlooked Palestinian rebuffs reported on the same day in the Israeli paper Ha’aretz Daily. The Shin Bet assertion appeared to value uncertainty considering the Palestinian refutations and Hamas’ verdict two years ago to stop the progress of sweeping attacks. Certainly, Hamas’ implication on such a huge-scale bombing plan would have approached at a fitting moment for Israel. Following the 16 months throughout which 27 Israelis were murdered by Palestinians, the lowest sum in over 6 years, Israel is thrashing about to stop the breakup of the global boycott of the Hamas-led Palestinian Authority and to see off continual peace proposals from the Palestinian Authority, Syria, Saudi Arabia and the Arab League. The Israeli administration has been feeding the media narratives saying that the calm is a trick, which Hamas is making use of it to support and prepare invasions and that Israel will then be enforced to rise a major attack of Gaza soon. The Times has published at least 4 other articles rumbling these Israeli administration claims since March 2007 .

Marketing Analysis for Indian Restaurant

Marketing Analysis for Indian Restaurant Aim and vision The main aim is to provide customers with authentic Indian food laced with the captivating taste and nutritional values of traditional Indian herbs and spices served in a traditional Indian (Punjabi) sitting to give the complete feel of incredible India, at the prices which dont make people think twice. The target customers are large number of Indian student and families in the area with the aim of taking locals into our food by capitalizing on the growing popularity of traditional Indian food. The main focus of our mission statement is to satisfy our customer by offering traditional Indian food and also provide quality service in the form quick home delivery service. Being a high class community, most of the people in Hatfield are working in offices from 9 to 5. In order to attract these customers we will provide competitive prices to attract customers from competitors. Introduction We will start food business with the name of DELI-SIOUS which will be traditional foods. For the location of our business we are choosing Hatfield which is one of the City of Hertfordshire County. We chose this business because according restaurant guide there was an opportunity available for Indian traditional food restaurant in the region of Hatfield. To gain this opportunity I made a marketing plan for investors to cash this opportunity. (Restaurant guide) In the preparation of this report both primary and secondary data is involved. Primary data was collected from local people of the Hatfield by using questionnaires and interviews. While secondary data were collected from Hertfordshire County Council (HCC) and also related books, journals, websites regarding marketing. To analyse the external and internal environment we used Swot analysis as a tool to know about the market. I have also research related sources regarding my marketing plan such as trip advisor, restaurant guide and mintel international group Ltd. Financial overview We have a small business loan of  £50,000 provided by two business partners, which have to be paid back in instatements in coming three years. In first year of our business we dont have to pay any installments and after first year we have to pay installments on the interest rate of 5.6%. There are three profitable opportunities available in the region of Hertfordshire country, which are: Opening a retail premises Starting a landscape gardening business Launching a virtual office support service From the above opportunities we have chose restaurant business, according restaurant guide there is an opportunity available in Hatfield for Indian food. The allocation of resources will be discussed in the action plan. In the first year of our business which is 2010, our expected profits will  £5000 and in 2011 we will expect more then  £7000 because of increasing sale by 40% in 2011. We further aim that our expected profit in 2012 will be more then  £10,000 because of increasing sale by 40%. To achieve these profits we will capture the market with the help of differentiation strategy. Our expected sales in 2010 will be  £30,000, we will increase our sales in 2011 by 40% our expected sales will be more 42,000. We further looking to increase our sales in 2012 by 40%, as a result our expected sales in 2012 will be  £59,000. We have an objective to capture 15% market share by the end of Dec 2015. Market overview Hatfield is located in the County of Herefordshire originally Bishops Hatfield, is in the Welwyn Hatfield district of Hertfordshire, in the south of England. Hatfield is 20miles (32km) to the north of London and separated from the city by the Green Belt. The town has excellent transport links with the nearest airport at Luton only 14miles (23km) away and Stansted airport also within easy reach. Most nearest cities are St.Albans, Luton, Hemelhempstead and Welwyn Garden city. We can target the people of nearest cities such as Luton, St.Albans and Hemelhempstead because people from these cities have a job in Hatfield. Our high target customers will be students and staff of Hertfordshire University. (AAroutefinder.com) In Hatfield there are 17 restaurants are working but they are not offering Indian traditional food, in order to cash this opportunity I have a marketing plan for investors to invest in this restaurant. As for people living standard is concern in Hatfield, majority people belongs to middle and high class having income per year from  £25,000 to  £40,000. (Restaurant guide) According Hertfordshire county council in 2001 census the population of Hatfield has expanded over 28,000 and still growing. Due to high competition in the market challenges can be faced in the market. Competitors created barriers for new entrants but we can enter in the market with the help innovative ideas and competitive prices. (Hertfordshire County Council) Market Research According to McDonald (2007:366) Market Research is a logical, objective collection and analysis of data about a particular target market, environment and also competition, It always incorporates some form of data collection and could be secondary research or primary research which is directly collected from a respondent. It can be classified either as external or internal. The main purpose of the market research project is to achieve an increased understanding of the subject matter. In the preparation of this report both primary and secondary research has been conducted to collect the data. Market research enables the business to know about the challenges, barriers and need of the target customers in the market. Market segmentation Kotler (1997) states that market segmentation is the classification of portions of the market that is different from one another. Due to segmentation firms will be able to satisfy the need of the target customers We will segment the market into different parts, such students, young couple, and local community people. We will provide special offers to the students on Tuesday in order to attract them. Mostly students and young couples like spicy food we will offer spicy food to them. We will also offer coffee and tea to target the people working in offices and also entertain them with a soft music. Market segmentation of DELI-SIOUS Restaurant Market segmentation of DELI-SIOUS can be vegetarian, non-vegetarian and target market of DELI-SIOUS will be students and staff of Hertfordshire University, young couples and local community of Hatfield. Some cities like St.Albans and Hemelhempstead and Welyn Garden city are near to Hatfield so we can also target these cities as well. To attract Indian community customers we will offer vegetarian food (for Menu see Appendix). We will target local community of Hatfield by offering Chilies food because they prefer these foods, To target students we will offer special discounts on Tuesday, to target families we will offer free kids food. SWOT analysis In order to achieve goals and objectives and overcome problems, practitioners suggest strategic tools in the form of porters forces and swot analysis. According to Alison (2004) SWOT analysis is a strategic planning tool that helps in identifying external factors (i.e. opportunities and threats) for, and internal factors (i.e. strengths and weaknesses) that need to be considered for determining where a business should be going in the future and how to you overcome upcoming threats . On other hand David (2007) argues that Swot analysis indicating the smart objectives by analysing both internal and external factors in the business environment. SWOT analysis for DELI-SIOUS: Strengths: The location we will select is very attractive because its near to St.Albans and most people are coming from St.Albans to Hatfield. Opportunity available in the Hatfield town for traditional food, only few restaurants are offering traditional food. We have highly qualified and experienced staff to satisfy the need of the target customer by offering quality food and service. We will offer reasonable prices to attract customers from competitors, moreover price catering to every section of society. (www.restuaantguide.com) Weaknesses: We have some weaknesses such as we will be new in the market and to overcome this weakness we will focus on the promotions and also by using networking. We will be restricted to resources but we looking to get loan from bank by the end of Dec 2010. Opportunities: Open chain of restaurants To make restaurant a multi cuisine to expand customer. By offering traditional food we can easily attract customers from our competitors. Threats: High competition in the market, which can be a threat for our restaurant and also some barriers created by competitors for new entrants. But we can overcome this threat with the help of innovative food such as traditional Indian food. Recession can also be a threat for our restaurant, to overcome this threat we will offer reasonable prices as compare to our competitors. Gap analysis for DELI-SIOUS Restaurant In 2010 our expected sales will be  £30,000 and we plan to increase by 25% by 2011, which means our sales in 2011 will be  £42,000. We further aims that we also increase our sales by 25% by 2012, which means our expected sales in 2011 will be  £59000. From the above graph it is quite clear that between 2010 and 2012 we have a gap of  £29,000. In order to overcome this gap, we need to adopt marketing strategies in the form of penetration strategy and differentiation strategy. By adopting penetration strategy we will penetrate in the market with the help of an effective advertisement and also by offering quality traditional Indian food to our target customers. After penetration in the market we will adopt differentiation strategy to differentiate our business from competitors by offering competitive services and prices. By adopting these strategies we can create a competitive advantage in the market. In our restaurant we will have 25 seating capacity, to reach 2010 target sales we expect 40 to 55 customer per day. In 2011 we expect 55 to 80 customers each day and in 2012 we will further expect 80 to 110 customers each day. Smart objectives According to Croft (1994) objectives play a vital role in the making the marketing plan successful. He further suggest strategic tools in the form of Swot analysis, Porters five forces and Pest analysis as an environmental analysis which have to be conducted to control overall marketing plan. By clarifying the task employees will be motivated to reach the given targets and as a result overall performance of the organisation can be improved. These objectives should be smart, measureable, specific, realistic achievable and timed. Smart objectives for DELI-SIOUS Restaurant Survival Objectives: The most significant objective of our business will be to penetrate into the restaurant market as well to promote our restaurant in Hatfield with the help of efficient advertisement by offering traditional Indian food and excellent customer service to our target customers. After penetration we need to focus on increasing the sales and market share. Profitability objectives: our profitability objective is to reach 15% return on capital employed by Dec 2012 because we have a loan of  £50,000 provided by business investors; we need to pay installments after one year. Promotion objectives: To increase awareness of the restaurant in the market with the help of networking and effective advertisements. Market share objectives: we have an objective to increase our market share by 15% by the end of Dec 2015. Sales objectives: We aims to increase our sales by 40% by end of Dec 2011 and we will further increase it 40% by end of Dec 2012. In 2009 our focal point will be the survival and penetration in the market by adopting penetration strategy. Strategy to achieve objectives To reach the given objective 1st we need to adopt Penetration strategy to achieve our most vital objective which can be survival objectives. Which can be possible by adopting penetration strategy and to make this strategy successful we will focus on the advertisement such as advertising restaurant in the local newspaper, distribution of leaflet in the local community and most important to use social and business networking. By using this strategy we will promote our business in the target market to attract the target customers. We will offer reasonable prices as compare to our competitors as a result our restaurant will be differentiated from competitors. After penetration in the market we will focus on achieving sales and market share objectives by increasing the sales and market share. We can achieve these objectives by adopting Differentiation strategy. By using this strategy we will differentiate our restaurant from competitors by offering traditional Indian food with Indian them e to our target customers and excellent customer services. Marketing Mix for DELI-SIOUS Restaurant Product: Projected Meal 1: Vegetarian Mixed Platter According to our mission statement we will more focus on the traditional Indian food such as herbs and spices. With the help of traditional food we can easily attract customer to creative a competitive position in the market Confirming to health standards. Free and quick home delivery service. Price Proposed price for Meal1:  £15.95 Currently due to recession customers demand for discounts from restaurant, by offering reasonable prices we can meet their demands. Special price offers for students on Tuesday. Special price offers on advance table booking. Place Proposed location: Hatfield e will make our restaurant more attractive with the help of an effective furnishing. In our restaurants customers will feel a theme of India by enjoying the Indian traditional food. We have 50 seating capacity, we plan to increase in 2011. Promotion We will promote our restaurants with the flyers, leaflets and advertising in the local newspapers. We will offer special deals to students of university as a tool of promotion. We will use our networking to promote our restaurants in the local people by arranging event in the local community. Resources Allocation Loan provided by the investors is  £50,000 for the coming three years with a rate of 5.6%. In order to utilise this capital in a best possible way we will use  £13,000 on the hiring the building and  £9,000 will be used for the building refurnishing. While  £24,000 will be use as working capital and 8% of the budget will served on the promotions of the restaurant which is  £4000. Total salary of the employees will be  £6,800 per month which can be subtracted from working capital. For details see appendix. Monitoring All the operations such as advertising, finance, raw material, of our business will be supervised by manager. All the subordinate are responsible to report to the manager on daily basis and manager is responsible to report to the business owners. Purchasing of inventory will be done on a weekly basis to minimise the warehouse cost. Risk and Contingency plan and strategy Currently one of the high risks to our business is the recession many businesses are falling down and unemployment has increasing rapidly in the UK. In Hatfield there is high competition in the market between rivals and creating barriers for entrants in the market. One more risk to our business is the substitute products such as University restaurants and forum. (Financial times) In order to overcome the above risks to our business we have a contingency plan and strategies. To overcome the recession risk we will offer discounts to our target customers. To overcome the second risk to our business we will adopt cost leadership strategy by reducing the cost we will be able to compete with our competitors. To overcome the risk regarding university restaurants forum we will offer special deals to the students in order to attract them. References Croft, M. J.(1994) Market segmentation. 2nd edition. Published by Routledge. David F R. (2007) Strategic management concepts and cases (12th edition), Pearson international edition. De Wit, B Meyer, R (2004) Strategy Synthesis (Resolving Strategy Paradoxes to Create Competitive Advantage), (3rd edition)Thomson Business Press Jobber, D. (2004) Principles and practice of marketing, 4th edition. Berkshire: McGraw Hill. Luther, W. M. (2001) The marketing plan. 3rd edition. Library of congress cataloging. McDonald, M. (2007) Marketing Plans, 6th edition. Oxford: Elsevier. Restaurant guide available online at [http://www.restaurant-guide.com/uk+south-east+hertfordshire+hemel-hempstead.htm] {Date accessed 8th Dec 2009} Stanley, P. (1993) International marketing. 2nd Edition. Chartered Institute of Marketing. Rieple, A. (2001) The strategic management of organisations, Prentice Hall Route planner available at [http:www.theaa.com/route-planner] {Date accessed: 2nd Dec 2009} Trip Advisor, Visiting Hatfield, [Online], and www.tripadvisor.com {Date accessed: 7th Dec 2009} Up My Street, Neighbours in Hertford, [Online], Available: www.upmystreet.com {Date accessed: 5th Dec 2009}

Eating Disorders Essay -- Papers Health Weight Fat Essays

Eating Disorders An eating disorder is a serious disruption of a persons eating habits, in some cases it may be a reflection of abnormal psychological functioning. The two most common eating disorders are, anorexia nervosa, and bulimia nervosa. Both of these eating disorders are most common among adolescent girls, but they do occur amongst older people and are becoming more and more frequent amongst men. Also they were originally only found in European countries but are becoming more common all over the world. Anorexia nervosa This is a disorder where the person fears that they might become overweight. (despite being seriously underweight) therefore they engage in self starving to try to prevent this from happening. Bulimia nervosa This is a disorder in which the person will engage in episodes of uncontrollable eating ?bingeing? which is then followed by self indulged vomiting, ?purging?. People who have bulimia have abnormal concerns with body size and a morbid fear of being or becoming fat. Characteristics of anorexia There are four listed criteria for anorexia Anxiety This is a key characteristic of anorexia. The anxiety associated with the disorder and the excessive fear of becoming fat. People who have anorexia not only become obsessed with weight but they also become fearful of weight gain. Weight Weight loss has become to be considered abnormal when it drops below 85% of the persons normal weight, based on their age and height. People who have anorexia develop abnormal eating habits. For exampl... ...rigger biological responses and a behavioral cycle of reinforcements. If someone fears weight gain, ho or she diets and starvation leads to changes in neurotransmitters. If an individual starts losing weight and dieting then this leads to an increased attention and attractiveness, encouraging further weight control. The found concept of faulty cognitions may also offer a form of treatment for the disorder. By dealing with the fear of weight gain itself. It may also offer methods of detecting people at risk of developing bulimia. It may also be that certain characteristics co-vary with a persons faulty perceptions. E.g. a person, who has maladaptive assumptions, may also have a more rigid cognitive style. It could therefore be this rigid cognitive style rather then the faulty perceptions that causes bulimia.