ENFLESHING freedom Essay Example | Topics and Well Written Essays - 500 words

ENFLESHING freedom - Essay Example lized use, making an indication of the cross may be, as stated by the setting, a demonstration of calling of confidence, a petition to God, a commitment, or an invocation. There are four fundamental sorts of iconographic representations of the cross: the crux quadrata, or Greek cross, with four equivalent arms; the crux immissa, or Latin cross, whose base stem is longer than the other three arms; the crux commissa, as the Greek letter tau, now and then called St. Anthonys cross; and crux decussata, named from the Roman decussis, or image of the numeral 10, otherwise called St. Andrews cross. Custom supports the crux immissa as that on which Christ kicked the bucket, however some accept that it was a crux commissa. The numerous varieties and ornamentations of processional, sacrificial table, and heraldic crosses, of cut and painted crosses in holy places, cemeteries, and somewhere else, are improvements of these four sorts. Cross structures were utilized as images, religious or overall, much sooner than the Christian Era, however it is not generally clear whether they were essentially characteristics of recognizable proof or ownership or were critical for conviction and love. Two prechristian cross structures have had some vogue in Christian usage. When the time of the ruler Constantine in the fourth century, Christians were amazingly hesitant about depicting the cross on the grounds that excessively open a showcase of it may lay open them to scorn or risk Cross structures were utilized as images, religious or overall, much sooner than the Christian Era, yet it is not generally clear whether they were essentially characteristics of distinguishing proof or ownership or were huge for conviction and love. Two prechristian cross structures have had some vogue in Christian utilization. The old Egyptian hieroglyphic image of life—the ankh, a tau cross surmounted by a circle and known as crux ansata—was received and broadly utilized on Coptic Christian

Ethics and Financial Services Essay Example for Free

Ethics and Financial Services Essay Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (GAAP) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies – objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there are several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback scheme At the very beginning of the entire fraud by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to transfer the revenue of the company secretly to their own pockets. They made the fake transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate evidences of charging fees. Manipulation of accounting records The kickback scheme sacrificed the net profit of the company, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its revenue from the box office to show that it kept good income statement with good  profit. Also, they asked the accountants at Livent to modify the financial statements to hide the potential financial problems Livent had and to exhibit good operating performance to attract more investment. Drabinsky even used special software to manipulate the financial statements to make them as if they were the original record and hard to be detected. Keeping the fraud as secret to auditors With the help of the special software, Livent Inc. was able to keep two records of their financial performances, the phony one and the real one. And the outside auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livent’s outside auditing company, could hardly see signs of fraud during annual auditing. Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be based on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two partners urged the internal accountants to modify the seasonal expenses and liability is definitely away from the proper professional behaviours. Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding plans of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary modification of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the manipulation looked as if they were the original data. Elrod and Gorhum (2010) made quantitative research on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated. Livent Inc. forced the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a â€Å"matter-of-fact† attitude toward the fraud. The accountants, independent auditors were not working independently and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent. The objectivity principle additionally restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible only for ensuring the preparation of all the accounting documents of the company align with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Therefore, the annual auditing is unable to prevent managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their cheating behaviour when the situation improves, which makes it even harder to be detected. Nonetheless, such behaviours done by Livent are inconsistent with the standard professional ethics and regulations. Moreover, the aggressive developing strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is in such a haste to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the corporate ethical culture at Livent Inc. How did this culture affect employee behaviour? Explain and justify your answer. (12 marks; approximately 1,200 words) Answer: Several researches supported the argument that the corporate ethical culture had large influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours inside the company. Nwachukwu and Vitell (1997)’s research found that the ethical culture in corporate has certain impact on the moral conviction of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It was because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key factors in maintain an ethical corporate culture in the company. They are the set of ethical beliefs or values throughout the company, establishing â€Å"formal ethics program† and the ethical leadership throughout the development of the company. However, in the case of Livent’s fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the senior executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, especially the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture. It seemed to be routine to manipulate the financial records in Livent Inc. for quite a long time. As early as the year of 1990, Drabinsky, together with his best partner Gottlieb, began the kickback scheme to illegally create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people involved in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,  Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so as to maintain a positive ethical corporate culture. What’s even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the company’s accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and motivated the employees and the executives to fraud continuously. Another serious issue inside Livent, besides the manipulation of the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paid no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him. This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that â€Å"effective communication is essential for the ethical message to be properly assimilated†. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. There  were barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their job but to listen to Drabinsky’s instructions. Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company; instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007). Yet, what the set of value acquiesced by the employees in Livent went against the public’s interest, and thus led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set incentive mechanism to encourage the employees to follow and to form good habits. In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of lower levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. Working under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They might even rationalize what they had  done to be just and necessary. PART B Question B1 Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks; approximately 1,500 words) Answer: The fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial officer of Livent, got involved and helped in the huge fraud. Messina’s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the pressure, the opportunity and the rationalisation of doing it. Pressure The pressure of committing the fraud, according to the theory of fraud triangle, is more often than not â€Å"non-shareable† (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud. People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secretly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company. But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in the  case and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky. The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the responsibility of managing the financial performance of the company, she was faced with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work. The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could feel the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well. Opportunity The factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the person was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accord  with laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the space of opportunity to fraud expanded. In case of Livent, Messina was an experienced accountants as well as a Chartered Accountant, who had been promoted to partner of the Deloitte Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP. Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted to position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time. As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious. Rationalisation The rationalisation is not rational, instead it is an excuse for the person  who commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of white collar crimes, and he argued that rationalisation is not an â€Å"after-the-fact† excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more risky than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours. They claimed that such behaviours were the only way for them to achieve the goal or to â€Å"survive† (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the â€Å"responsibility, injury and victim†. First, the offenders will shirk responsibility and say someone else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal. Definitely, there were rationalisation inside Messina that made her behaviour â€Å"just† according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as â€Å"matter of fact†, alleviated the employee’s sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the company’s fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness. The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle varied  from case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants’ committing fraud, that the opportunity of committing fraud was a much more important factor in dete cting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases. Question B2 Comment on the adequacy of the disciplinary action taken against Messina. (5 marks; approximately 500 words) Answer: Finally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messina’s violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livent’s case of fraud went against the code of professional ethics, which discourages cheating and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held. Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina abused her authority in Livent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decent records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is to  quit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud. On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountants and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange Commission (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the company’s revenue. On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messina’s role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinsky’s fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinsky’s bullying later. Also, Messina showed humble attitude in investigation and trial, and cooperated with the commission to investigate the case. It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had done  throughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable. References Coleman, J W 1987, ‘Toward an integrated theory of white-collar crime’, American Journal of Sociology, vol 93, no. 2, pp. 406-439. Dellaportas, S 2013, ‘Conversations with inmate accountants: Motivation, opportunity and the fraud triangle’, Accounting Forum, vol. 37, pp. 29-39. Elrod, H Gorhum, M J, ‘Fraudulent financial reporting and cash flows’, Journal of Finance and Accountancy, vol. 11, pp. 56-61. Llopis, J, Gonzalez, M R Gasco, J L 2007, ‘Corporate governance and organisational culture: The role of ethics officers’, International Journal of Disclosure and Governance, vol. 4, no. 2, pp. 96–105 Nwachukwu, S LS Vitell, S J 1997, ‘The influence of corporate culture on managerial ethical judgments’, Journal of Business Ethics, vol. 16, no. 8, pp. 757-776. Schwartz, M S 2013, ‘Developing and sustaining an ethical corporate culture: The core elements’, Business Horizons, vol. 56, pp. 39-50. Securities and Exchange Commission, 1999, Securities and Exchange Commission versus Garth H. Drabinsky, Myron I. Gottlieb, Robert Topol, Gordon C. Eckstein, Maria M. Messina, Diane J. Winkefein, D. Grant Malcolm and Tony Fiorino, 99 CIV.0239, Litigation Release No. 16022, retrieved 15 Aug 2013, .

Human Interactions with Nature in the Rocky Mountain States :: Native Americans Wilderness Papers

Human Interactions with Nature in the Rocky Mountain States Human interaction with the Rocky Mountain States has shifted tremendously since the beginning of recorded history. These changes can be broken down into three phases. The first phase would be the communal posture held by Native Americans. This period of time ran from the Spanish colonization in the 16th century until the era of the mountain man. With the establishment of the United States a new period of exploration for exploitation began. A dramatic shift in human interaction occurred as the economic interests of the mountain men and the United States overrode the communal interests of the Native Americans, indeed, it began to envelop them. The era of exploitation would flourish until the Progressive Movement. The first generation of leaders to see the footprint left by the over-harvest of natural resources would start the shift in policy to one of sustainability. This shift has continued at different rates of change all the way through the modern era. The Native American tribes of the American Rocky Mountain States were long characterized as being homogenous with little difference between them. In reality they are as diverse as European states, but like Europeans the religions that shaped their actions held a common theme. â€Å"[A]ll their religions had important characteristics in common†¦ the Indian visionaries felt the universe about them and dedicated themselves to keeping man’s world in balance with the cosmos... All of them sought to communicate with the powers of nature.† (Hurdy 14) The words of Hopi chiefs and elders, declared in 1951, are true for all tribes: â€Å"Our land, our religion, and our life are one.† (Martin 15) This communal living was sustainable and based upon the indigenous plants and animals, especially the bison herds which spread across the prairie like waves on an ocean. â€Å"Oglala Sioux spiritual leader Black Elk†¦ recalled that his people ‘were happy in [their] own country, and were seldom hungry, for then the two-leggeds and the four-leggeds lived together like relatives, and there was plenty for them and for us.† (Spence 3) Native Americans saw a special sanctity in taking anything from the earth. The Hopi Indians, for example â€Å"express[ed] regret to the hunted animal that they must take its life to sustain their own with the substance of its flesh.† (Hurdy 19) Ruth Underhill writes that the Naskapi saw â€Å"Hunting [as] a holy occupation†¦ [but] so was the gathering of plants, the cutting of trees, even the digging of clay.

social security Essay example -- essays research papers fc

In reading the book â€Å"Social Security and the Family† I learned a lot about the system that I had no idea about before. The book was fact filled and almost fun to read the need to know information. I gained much knowledge in the specifics of why the social security system is in need of reform, and why it will be inadequate in the years to come. One of the reasons our social security system isn’t working is because, â€Å"Social Security was modeled on the single-earner, married-couple family† (1). Times have changed dramatically since then.   Ã‚  Ã‚  Ã‚  Ã‚  When assessing the issues and current structure of the security system for change, â€Å"Four elements characterize the objectives of most tax expenditure programs, including Social Security† (179). A few of these issues are related to recent subjects addressed in class.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The first discussed is Income adequacy,† or the extent to which the program distributes more resources to those who are worse off than to those who are better off, typically measured by annual income. One important measure of the programs success in meeting this objective is its antipoverty effectiveness† (179). Since poverty is one of the main reasons for reform, this is a good issue to have been discussed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The second is individual equity, â€Å"based on the idea that individuals should get what they pay for† (181). The problem with this issue is that many people are not getting back all they deserve.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The third discussed as in class is horizontal equity, â€Å"or the equal treatment of individuals in equal circumstances† (181). The idea behind horizontal equity is to give families with about the same earning... ...nts' card games to repeat the promise. He has brought along his mother, Barbara Bush, to show he understands older people's concerns† (NYT). This is just one of the many problems we face in trying to fix the system for now and in the long run for when its time for the younger generations to retire. Social Security and the Family† is a very well written book in addressing the under-funded System and other unmet needs. Being edited by three individuals who are Mellissa M. Favreault, Frank J. Sammartino, and C. Eugene Steuerle gives the reader three times the information about the system. The Setup and way the book flowed kept you reading through the ideas with ease. I would recommend this book to anyone and everyone because that is who the Social Security System affects. Works Cited New York Times. The New York Times Company. 2005   Ã‚  Ã‚  Ã‚  Ã‚  Anne E. Kornblut. â€Å"Bush Opens Door to Changes in his Plan†   Ã‚  Ã‚  Ã‚  Ã‚  March 23, 2005. http://www.nytimes.com/2005/03/23/politics/ 23social.html Melissa M. Favreault, Frank J. Sammartino, C.Eugene Steuerle, editors.   Ã‚  Ã‚  Ã‚  Ã‚  Social Security and the Family. The Urban Institute Press. 2002

The True Eternal Love Is the Love of a Mother to Her Child

As of now I have not yet experienced to carry a child to my womb. But you know what? I already felt it. It’s really hard to be pregnant in times of troubles and problems. My sister experienced it. On that time, she had to move away from us because my mom didn’t want to see her. It’s emotionally hurting. I know how she feels, how they feels. Mom is hurting too. But I knew her. She will never show her weaknesses to others. On the other side, Ate is hurting. She is emotional because she is pregnant. That’s why I just supported her.I tried to make her smile every day I’m going to their home. Yes, I’m visiting them without mom knowing it. I’m bringing her a piece of mango every day, or sometimes oranges, or an apple. I want her to be healthy for the sake of the baby, too. It’s really happy to think that in that way, we became closer and closer to each other. Almost all the time her husband was on his work. That’s why I’ m the one coming with her at the maternal clinic every schedule. I felt excitement when I saw the baby’s first picture! The doctor told us there that it was a girl. She’s pretty. I knew it! =)She’s seven months on her mother’s womb when Ate took steps on the stage to get her diploma. Yes, she did continue studying to finish her course. It’s not our mom who walked with her but our aunt. Thanks to our lovable auntie because she helped us to convince mom to let Ate live with us again. I know she can’t ignore it. Why? Because she do loves us, Very much indeed. Dramatic scenario when the entire member of the family cried. That was a happy night to remember, when our family from being broken unite as one again. And that, there is one little angel will be added to the family.It was June then. The baby grew bigger at Ate’s womb. The doctor told her to stop eating too much. The baby is too big and might get bigger if she continues to do so. If that happened, it will be hard for her to give birth. June 15 was actually her due date but until the 25th of June came, she’s not feeling anything that indicates she had to confine. I suggested then to take her to hospital so that the doctors could give her drugs. The baby was excited to feel us. I felt it too. She’s moving almost all the time. And it is ridiculous that whenever I’m asking her to move, she will definitely do t! She can understand and hear me. It’s blissful! The day came. It was 30th of June and I was on my school. I called my mom by lunch time and she told me Ate was still laboring. I was so worried. I know it’s difficult for her. If you could only see Ate, she is thin and little! And imagine that big angel on her tummy! The only thing I can do is praying. Surprisingly by 3:40, I was on my home from school, my mom texted me that Ate had successfully gave birth to her baby. And about her name? She was named Criziah Wynes M. Agao. |Pretty cool, isn’t it?The next day they came home. Ate was sick and tired. I bet she got to confine. It might be a serious illness like the doctor told them before they leave. She can’t even take care of Wynes. That’s why I’m helping my mom to fix things needed for our angel. And as time goes by, by God’s will, we became okay and the family became big and happy. Now Wynes is one! And until now, I am one of her so called moms. She’s always calling me. She wants to come with me whenever i’m going to school. She wants me to be with her whenever they’re going somewhere.I almost live at their house because she wants me to sing a lullaby for her at her sleeping time. But ask me about the feeling. It’s very happy to be with her EVERY MOMENT. I’m not her mom, but I can feel she is mine. She is my pain reliever, stress reliever and my happiness. She makes me smile though I’m not well. She makes me smile thru bad ti mes. I’m not a mom. But Wynes let me experience and feel it. I also don’t believe in eternal love, I never before. But as of now, I just realize that aside from God’s eternal love for us, there is another one. And it is the love of a mother to her child. =)

Diagnosis and the Level of Traumatic Brain Injury

Diagnosis and the Level of Traumatic Brain Injury The subject of the case study under consideration is a 17-year-old Latina girl, Mary S, who is delivered to a hospital unconscious with a head bleeding freely as a result of an unsuccessful pool jump from the second floor. She is given PET scans that help to define a number of injuries and the necessity to be placed on precautionary life support.Advertising We will write a custom case study sample on Diagnosis and the Level of Traumatic Brain Injury specifically for you for only $16.05 $11/page Learn More The level of TBI has to be defined by means of the analysis of the results of three types of tests: the Glasgow Coma Scale, the duration of post-traumatic amnesia, and the duration of the unconscious state (Lezak, Howieson, Bigler, Tranel, 2012). As she follows the orders of a neurologist, opens her eyes briefly, moves her fingers, but is not able to speak just moan incoherently, the Glasgow Coma Scale demonstrates the results such as: E3, V2, and M6. The loss of consciousness lasts for about 3 hours. Amnesia is hard to observe as the girl does not respond verbally for about a day. The next day, she recognizes her parents. The interpretation of these elements proves that Mary has the moderate type of brain injury. The moderate brain injury usually causes brain swelling and bleeding as a result of which a person spends much time sleeping. At the same time, a person is not in comma and can be aroused (still, it is not recommended) (Brain Trauma Foundation, n.d.). Taking into account all information got and the evaluation of the DSM-V standards, the following diagnosis may be given: traumatic brain injury with the consequences like adjustment disorder with mixed anxiety and depressed mood (309.28 DSM code), posttraumatic stress disorder (309.81 DSM code), and disorder of written expression (315.2). A Pre-Morbid Estimation The estimation of pre-morbid functioning is one of the crucial steps that have to be done as when a TBI case takes p lace. As a rule, special tests like the NAART or WTAR are used to determine a person’s pre-morbid level of intellectual functioning along with the use of existing records (Strauss, Sherman, Spreen, 2006).Advertising Looking for case study on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the case study under analysis, it is stated that Mary has not passed through full-scale IQ tests, this is why the results of the tests are definite in regards to a particular situation. The WTAR (Wechsler Test of Adult Reading) on the basis of No-Child Left Behind Testing records is may be used with Mary as she meets its age ranges (16-89 years), speaks English perfectly, and can demonstrate her abilities to pronounce irregular verbs with a clear understanding of what they are all about (Strauss, Sherman, Spreen, 2006). The test lasts about 10 minutes during which an examiner presents 50 word cards one by one and gives promp ts to a patient on how to pronounce a word. Each correct answer is 1 score for the patient. In case 12 incorrect answers take place, the test has to be stopped. The peculiar feature of the test is the possibility to compare predicted and actual functioning considering the general intellectual status and the condition of memory. As soon as all 50 cards are shown, the results are evaluated in regards to the age of a patient. Mary is a 17-year-old girl with a high level of knowledge and abilities to work during classes. Her results are expected to be high indeed as she likes to study and achieve the highest grades in comparison to her fellows. Assessment of Mary’s Post-Injury Intellectual Ability The WAIS-IV is the test used on Mary to check out her post-injury intellectual abilities and define the possible deficits between her pre-injury performance and post-injury performance. The test consists of a number of stages that touches upon the girls’ verbal comprehension, wor king memory, perceptual reasoning, and processing speed (Strauss, Sherman, Spreen, 2006).Advertising We will write a custom case study sample on Diagnosis and the Level of Traumatic Brain Injury specifically for you for only $16.05 $11/page Learn More Mary came to the hospital to take the tests in time and demonstrated her desire to pass through the tests within a short period. She supported eye contact and was eager to answer all questions clearly. During the tests, she stayed calm and focused on the tasks, but she could be easily distracted by outside noise. Sometimes, it was seen that Mary was at a loss as she could not find out a correct answer as quickly as she used to. She liked to complete tasks before the deadlines, still, the results of the test proved that she could suffer from some deficits. WAIS-IV scores were as follows: VC (114): similarities 13, vocabulary 103, information 12; WM (100): digit span 10, arithmetic 10; PR (98): block design 10, matrix 910, symbols 11. In general, full scale IQ was about 105; general ability index was 106.Advertising Looking for case study on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The evaluation of the tests and Mary’s reaction, it is possible to admit that her TBI associates with such deficits like short-memory problems, processing speed, attention functioning (she is unable not to pay attention to the distracting factors around), and social perception deficit (she wants to control the reactions of people on her behavior, but she cannot do it). The comparison of her pre-injury and post-injury performance proves that the girl has some problems with the perception of the world around and the inabilities to complete the functions she used to complete. She is upset and even angry with her inabilities to memorize simple facts mentioned recently. Assessments of Cognitive Speed Several tests, which are more sensitive, are used in order to determine why Mary cannot keep up in class. These are Trails AB, the PASAT, and Digit Symbol. As Mary was diagnosed with TBI, the tests under consideration should help to define the reasons of why she cannot concentrate on the details, be more attentive, and memorize information. The purpose of the Trail Making Test is to prove the presence of brain injury. Mary has to connect the 25 numbers chaotically distributed on a page. She begins properly, still, in several seconds, she starts making mistakes and stop completing the test. She does not want to continue. The part B of the test (the alternation between numbers and letters) helps to check out Mary’s visual motor abilities and visual spatial abilities. The results are the same: the girl does not want to finish the test due to her inabilities to focus on the task. She does not meet time limits as well. It proves the presence of TBI as well as the consequences such as anxiety and written expression. The PASAT test causes a number of problems as the use of a tape and the necessity to follow certain rules in a definite period of time make Mary dissatisfied and angry because of her inabilities to meet time deadlines and requirements of the test. S everal attempts are made to re-start the test, still, it also serves as a proof of a traumatic brain injury that causes a number of problems with cognition and behavior in general. Finally, the Digit Symbol test, that requires attention and time, calms Mary down and provides her with a chance to complete the task properly meeting all the standards. It shows that her cognition may undergo some improvements in case special conditions are provided. Recommendations for Accommodations and Rehabilitation The effects of brain injury turn out to be catastrophic for Mary. She refuses to attend school and talk to her parents about the problems that really bother her. Her injury harms her cognitive skills, memory, and concentration abilities. The results of these deficits are problems with reasoning and even vocabulary. She cannot keep up in class and suffers from fatigue and anxiety. This is why some accommodations in classrooms and rehabilitation at home are necessary for Mary. Accommodation s can be as follows: Provide with additional time for various class assignments; Support Mary with some teacher’s notes; Give her oral and written instructions; Allow her using notebook to check her spelling and grammar in cases of emergency; Reduce the rubric expectations in regards to the quality of the work done. Still, it is necessary to admit one fact – Mary may not want to be provided with special terms of education. This is why it is better to offer her some time for rehabilitation at home and use medical support to overcome the challenges of TBI. Rehabilitation details: Cognitive therapy focuses on the improvement of cognitive skills that can be relearned. It is possible due to certain repetitive activities, support of a professional, and clear explanations. Occupational therapy may be provided by advanced nurses and followed according to a properly developed health plan in a hospital. Neuropsychological tests should be considered on a regular basis as they can show the results of the therapies used. As soon as these hints are taken into consideration by Mary and her parents, she has all chances to get recovered and achieve appropriate results within a short period of time. A Prognosis Mary’s case is a tragic development of the events that cannot be predicted but may be improved. As soon as she is diagnosed with TBI with a number of consequences influencing the girl’s cognitive development, memory, and behavior, the test assessments, and evaluation of her reactions by the professional neurologists prove that Mary suffers from long-term TBI effects. She is in need of professional help and appropriate treatment at home as well as in a hospital. She has to be treated by an expert in order to re-develop her skills and be able to gain control over her emotions and inabilities. Mary has to be ready that she cannot perform all the activities at the same level as she used to. She needs to be supported by her family and her frien ds. In case these suggestions are followed, a prognosis of her recovery may be rather positive. Of course, people suffer from some problems after their TBIs. They need time and understanding. Mary’s status in a society she lives in should help her to find the required portion of support and continue living according to her ordinary style of life soon. Reference List Brain Trauma Foundation. (n.d.). Facts about traumatic brain injury. Web. Lezak, D., Howieson, D.B., Bigler, E.D., Tranel, D. (2012). Neuropsychological assessment. New York, NY: The Oxford University Press. Strauss, E., Sherman, E.M., Spreen, O. (2006). A compendium of neuropsychological tests: Administration, norms, and commentary. New York, NY: Oxford University Press.

Essay Sample on Cloning A Satirical Approach

Essay Sample on Cloning A Satirical Approach Free example essay on Cloning: Family life in the new millennium is constantly changing. The number of mothers acquiring full-time employment is increasing, fathers are spending more time at the office and consequently their children are spending more time at daycare. Economist Michael Mitchell states his belief as to why this is happening, The costs of living as well as the current condition of the Canadian economy are both placing pressure on employed  Canadians – especially those with children  Ã¢â‚¬â€œ to spend more time in the office. The fear of losing ones job is just too great right now. But what about the effects this situation has on these families? In a recent country-wide survey of employed Canadians with children between the ages of 1 and 15, 91.2% of working women would like to be able to leave work early to see their children more each day. The survey also showed that the children who attend daycare spend on average 20.1 hours per week in that establishment. Another recent study conducted at the University of Toronto showed a strong correlation between the amount of time a parent spends relaxing, and the quality of their work and family life. Psycho-sociologist Fran Baker states that, when a person is able to take time from their busy schedule, and do something that they enjoy, it improves their attitude towards their job and helps to form a healthy family dynamic. Not only do the parents suffer a loss from this situation, so do the children. Carla Simons, from Brainy Babies Daycare Center in Etobicoke, believes, [e]ven though the BBDC is focused on helping these children develop healthy personalities and interpersonal relationships, it is still much better for them to learn these behaviours from their parents. All these children tell my coworkers and me how much they miss their parents; that must be an indication that something needs to change. It is clear that not only do the parents want to be with their children more, but the children want to be with their parents. But what could possibly be done to ensure the parents maintain their careers, spend more time with their children and still keep time for themselves? An idea that was farfetched until recently: getting a clone or maybe even two. One might be wondering how this is even possible. It is possible, and the process is not even too difficult. Once cloning becomes more popular, one will be able to go to their local cloning center to inquire about being copied. According to an in-depth interview with biotechnologist Abe Atkins, the steps are as follows: A sample of your cells, like skin or hair, will be taken. Doctors will take an embryo (unused from an In Vitro Fertilization clinic), remove the nucleus also called DNA from the egg, and combine it with one of your cells. Once they are combined, the embryo will now contain your DNA. The embryo is implanted in the uterus of the surrogate of your choice and 9 months later the clone is born. Some people have concerns about this process, so I, along with the knowledge I have gained from my friends in the cloning business, will clear them up. It has been said that some clones could be born up to two times larger than a real baby. For this concern, there are two options. One is that you could keep the giant clone to serve as a body guard. Imagine; you could finally feel safe walking through the streets at night knowing that you have a larger, more intimidating version of yourself protecting you. Or if your kids were going to be out late, you could send your clone along to be with them! If you do not feel as though you need a bodyguard clone, the giant could be donated to the Canadian army. We are sorely lacking in the defence of our country (which in itself is an entirely different article), so it would be a great help to your country if you would donate this super-sized being to protect us. It would be a warm, fuzzy feeling knowing how much you were contributing to the saf ety of your community. Some may be wondering if their boss or their children will know the difference between themselves and their clones. Of course there might be some slight differences in personality, but the clone could easily be trained to perform all the necessary tasks and interpersonal skills of the workplace, and also the general ideas of parenting. The parenting skills should only be used if one was in need of a babysitter, as it is strongly believed by all advocates of cloning that the real parents should be raising the children. As well, one would have to decide what their children would call the clone. Some suggestions from researchers in cloning labs are Clonimommy and Daddydouble. For those times when one would like to be the only one of themselves in public, special clone-chambers can be installed in your home for easy storage. Not to worry, clones are not real people and do not need to be given attention all that often. Others do not need to know you have a clone, and clones certainly do not have to be high maintenance. The last major concern that should be addressed is clonal reproduction. Abe Atkins has reassured everyone that, [n]o clones will have the ability to reproduce. These beings are not real people and by no means have the right to create children of their own. For this reason, they will all be sterilized at birth. This is a good thing; Canadians certainly do not want little clones to take over the country and maybe even lower taxes. When addressing the many concerns, I do not mean to say they are not legitimate, however they in no way compare to the advantages that come from cloning. The best advantage would be that parents can spend less time in a stressful, pressure-filled environment, and spend more time in a relaxed, happy environment spending quality time with their children. The clone will continue bringing in an income and furthering your career, while you can raise your standard of living in a non-financial way: by keeping your children out of daycare and forming healthy relationships within your household. When not at work, ones clone can take care of all housework and other errands that need to be done especially cleaning the toilet and picking up after the dogso that one can have time for oneself. One could take the time to read a book, take a bath or go to the gym. This would mean that people would be less stressed, happier, and be healthier both mentally and physically. Speaking of health, clones could also be grown and stored for the purpose of having extra organs in the case of an emergency. As Canadas healthcare is also on the rocks, there would no longer be a wait for an organ, and there would be no risk of rejection once the transplant was completed. As mentioned previously, a great advantage to cloning would be the increased enrolment in the Canadian army. Maybe our new strength in numbers would lead to a spot of respect or even true acknowledgement from the United States! This article is in no way saying that every person should get a clone. It is however, an option for the many Canadians that are in the conflicting situation of having a career, having children, and at times just need to be in two places at once. Many would say that cloning should never be an option, and to do so without enough experience and knowledge of the effects of such an action is completely irresponsible. These clones would be real people, and their feelings as humans need to be considered too. Although this article has supported the idea of cloning, I can in no way benefit from this technology. I have no wife, no children, and the leisurely job of writing childrens pop-up books at my home in a little known town in Spain.

Elephant Toothpaste Chemistry Demonstration

Elephant Toothpaste Chemistry Demonstration The elephant toothpaste chemistry demonstration is a dramatic demo which produces copious amounts of steaming foam that sort of looks like the toothpaste an elephant might use. Heres how to set up this demonstration and a look at the reaction behind it. Elephant Toothpaste Materials The chemical reaction in this demonstration is between the hydrogen peroxide and the potassium iodide solution. The detergent captures the gases to make bubbles. Note the hydrogen peroxide solution is much more concentrated than the kind you can buy at a pharmacy. You can find 30 percent peroxide at a beauty supply store, science supply store, or online. 50-100 ml of 30% hydrogen peroxide (H2O2) solutionSaturated potassium iodide (KI) solutionLiquid dishwashing detergentFood coloring500 mL graduated cylinderSplint (optional) Safety Wear disposable gloves and safety glasses. Oxygen is evolved in this reaction, so do not perform this demonstration near an open flame. Also, the reaction is exothermic, producing a fair amount of heat, so do not lean over the graduated cylinder when the solutions are mixed. Leave your gloves on following the demonstration to aid with cleanup. The solution and foam may be rinsed down the drain with water. Elephant Toothpaste Procedure Put on gloves and safety glasses. The iodine from the reaction may stain surfaces so you might want to cover your workspace with an open garbage bag or a layer of paper towels.Pour ~50 mL of 30% hydrogen peroxide solution into the graduated cylinder.Squirt in a little dishwashing detergent and swirl it around.You can place 5-10 drops of food coloring along the wall of the cylinder to make the foam resemble striped toothpaste.Add ~10 mL of potassium iodide solution. Do not lean over the cylinder when you do this, as the reaction is very vigorous and you may get splashed or possibly burned by steam.You may touch a glowing splint to the foam to relight it, indicating the presence of oxygen. Variations of the Elephant Toothpaste Demonstration You can add 5 grams of starch to the hydrogen peroxide. When the potassium iodide is added, the resulting foam will have light and dark patches from the reaction of some of the starch to form triiodide.You can use yeast instead of potassium iodide. Foam is produced more slowly, but you can add a fluorescent dye to this reaction to produce elephant toothpaste that will glow very brightly under a black light.You can color the demonstration and make it into an Elephant Toothpaste Christmas Tree for the holidays.There is also a kid-friendly version of the elephant toothpaste demo that is safe for hands. Elephant Toothpaste Chemistry The overall equation for this reaction is: 2 H2O2(aq) → 2 H2O(l) O2(g) However, the decomposition of the hydrogen peroxide into water and oxygen is catalyzed by the iodide ion. H2O2(aq) I-(aq) → OI-(aq) H2O(l) H2O2(aq) OI-(aq) → I-(aq) H2O(l) O2(g) The dishwashing detergent captures the oxygen as bubbles. Food coloring can color the foam. The heat from this exothermic reaction is such that the foam may steam. If the demonstration is performed using a plastic bottle, you can expect slight distortion of the bottle from the heat. Elephant Toothpaste Experiment Fast Facts Materials 30% Hydrogen PeroxideConcentrated potassium iodide solution OR packet of dry yeastLiquid dishwashing detergentFood coloring (optional)Starch (optional) Concepts Illustrated This demonstration illustrates exothermic reactions, chemical changes, catalysis, and decomposition reactions. Usually the demo is performed less to discuss the chemistry and more to raise interest in chemistry. It is one of the easiest and most dramatic chemistry demonstrations available. Time Required The reaction is instantaneous. Set-up can be completed in under half an hour. Level The demonstration is suitable for all age groups, particularly to raise interest in science and chemical reactions. Because the hydrogen peroxide is a strong oxidizer and because heat is generated by the reaction, the demonstration is best performed by a science teacher with chemical experience. It should not be performed by unsupervised children.

Ethics and Corporate Responsibility in the Workplace and the World Term Paper

Ethics and Corporate Responsibility in the Workplace and the World - Term Paper Example The end use customers of the products offered by the company are also stakeholders who are impacted by the operations of the company. It can also be seen that the regulatory authorities who oversee the operations of the company are also regarded as the other stakeholders in this particular case. 2. The concept of ethics is primarily concerned with differentiating between something that is good from bad (Robbins, 1993). By any standard, it can be seen that the conduct of PharmaCare in Colberia is unethical as a result of the fact that the indigenous population is treated in a bad manner compared to its executives. First and foremost, it can be seen that the healers in this area have volunteered to give their knowledge for free whilst the company is generating lots of revenue from this practice. The other issue is that these indigenous workers work for only $1 per day and they walk for five miles into the jungle to harvest the plants required for manufacturing medicine. These indigenou s people also carry heavy loads on their backs which can weigh as much as 20 pounds. The other issue of concern is that the indigenous workers live in primitive huts that do not have electricity or running water. Overall, the activities of the company in Colberia have destroyed the habitat in the area as well as endangered native species. However, the executives of PharmaCare live in a luxury compound that is comprised of a tennis court, golf course and swimming pool. The compound is electrified and it has running water. This is in stark contrast with the miserable lives being led by the majority of the residents of Colberia who are also the labourers at the above mentioned company. This practice amounts to exploitation and it should not be condoned since it is designed to enrich other people at the expense of the local people who should also benefit from their natural resources. The practice by the company shows that it does not take into account the concept of corporate social res ponsibility in its practice since it totally ignores the needs and interests of the indigenous people who are also supposed to be beneficiaries from the resources that are being plundered by a foreign company. 3. Allen has no legal basis to fire Ayesha, Donna and Tom. These people raised genuine issues that should be dealt with in an amicable way instead of firing them. Ayesha raised a complaint that she has not been promoted by virtue of being a Muslim. This is regarded as discrimination and it has no room in a democracy. All employees should be treated as equal and important to the organization. Donna got sick from the bad working environment in the company and filed for worker’s compensation. This is a genuine case given that the employer has an obligation to make sure that the workplace environment is safe and clean for the benefit of the employees. Thom has also threatened to file a complaint with OSHA as a result of the poor working environment of PharmaCare Company. Ac cording to the United States Department of Labour (nd), the Occupational Safety and Health Administration (OSHA) Act of 1970 states that companies must ensure â€Å"safe and healthful working conditions for working men and women.† It can be seen that Allen cannot legally fire the three mentioned people above since they have genuine complaints. Otherwise, any attempt to fire them will discredit the company since it may be viewed as engaging in unethical practices by different

Response Assignment Example | Topics and Well Written Essays - 250 words - 15

Response - Assignment Example integrate technology into daily wearables and intents to launch more of the tech-enhanced shirts at a time when every other person is exploring the domain of wearable tech. the shirt is to mark the company’s entry in the fast growing market segment of wearable technology and is projected to be a real game changer. In the High Line article, Jeremiah Moss analyses the impact of the park to its surroundings in terms of economic and development and transformation. Just a few years old the park had become necessary for shoppers, models, tourists and even socialites. It received 3.7 million visitors in 2011 alone and half of the visitors were from outside New York. The park has led to the birth of a corporate stretch on the West Side hence a complete make up of the neighborhoods. Prior to the redevelopment of High Line, properties in the area were under-valued by 8% as compared to median rates of Manhattan but now have gone up by 103%. This is now receiving mixed reactions as it seems to benefit the elites who can afford the new lifestyle of High Line at the expense of locals who are losing a lot of business to its

Statistics Essay Example | Topics and Well Written Essays - 4750 words

Statistics - Essay Example According to basic probability we divide the figure of favourable outcomes by the total number of possible outcomes in our sample space. If we're observing for the chance it will rain, this will be the number of days in our record that it rained divided by the total number of similar days in our record. If our meteorologist has data for 100 days with similar weather conditions, and on 80 of these days it rained (a favourable outcome), the probability of rain on the next similar day is 80/100 or 80%. In view of the fact that a 50% probability means that an experience is as likely to happen as not, 80%, which is greater than 50%, means that it is more likely to rain than not. But what is the probability that it won't rain Keep in mind that because the favourable outcomes represent all the possible ways that an event can occur, the sum of the different probabilities must equal 1 or 100%, so 100% - 80% = 20%, and the probability that it won't rain is 20%. The following scatter plot with a fitted line shows that there is a positive relationship b/w selected 15 student's maths and science scores. ... represent all the possible ways that an event can occur, the sum of the different probabilities must equal 1 or 100%, so 100% - 80% = 20%, and the probability that it won't rain is 20%. 2. The table below gives the marks of 15 students in tests in 2 subjects: Students 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Maths 29 45 27 19 39 46 25 38 39 43 49 21 38 46 37 Science 36 42 31 26 42 41 25 41 40 40 43 23 39 45 38 a. Scatter graph of the maths and science scores with best fitted line The following scatter plot with a fitted line shows that there is a positive relationship b/w selected 15 student's maths and science scores. Part 2b will be the evidence to prove this hypothesis that student's math scores will be positively related to their science scores. Correlation coefficient (r = + 0.936) this magnitude shows that it's highly correlated and the positive sign shows that there is a positive correlation between the variables. So we conclude that as one variable increases other one will also increases. b. Comment on the position of the line of best fit and any correlation between the scores. Although one objective of correlation is a line fitted to the data, this line is not used to predict an unknown value of one variable when given a value of the other variable; it simply shows the relationship between the two variables. This best-fit line is the one that minimizes the sum of squared deviations between the points and the line, measured vertically (along the Y axis). The Bivariate Correlations procedure computes Pearson's correlation coefficient. Correlations measure how variables or rank orders are related. Before calculating a correlation coefficient, screen your data for outliers (which can cause misleading results) and evidence of a linear relationship. Pearson's

Philosophy - Social Justice Essay Example | Topics and Well Written Essays - 1000 words

Philosophy - Social Justice - Essay Example This is because the definitions vary basing on a variety of factors, like political factors, religion, and the social philosophy. From a postmodernist point of view, one can get a definition that is only a concept that may never be practical anywhere in life. In general, Boylan (p. 91) writes that social justice is more of equal justice, not only in the judicial system, but in all other aspects of the society. From this concept, we can say that social justice demands equal rights and opportunities for everyone regardless of the social status. Therefore, we can sum up by saying that social justice is an idea which involves fashioning a society or an institution basing on the principles of equality and solidarity. This system understands the values of human rights with recognition of every individual’s dignity. Generally, social justice bases on the concepts of human rights and equality. It also involves economic egalitarianism. This is through progressive taxation, and redistri bution of property and income. Through such policies, it is easier to attain equality in opportunity, hence creation of outcome equality. In order to create a just society from the perceptive ‘privileged society’, where not every individual has equal opportunity to enjoy the freedom that people share, one must be ready to learn more about the issues of social justice like tolerance, equity and diversity promotion, and fighting hatred, among others. It is easier to act after educating oneself about the issues of social justice. Secondly, it is not easy to achieve the social justice that on desires without incorporation from the general society. It is, therefore, imperative to get help from the general people in the society. Joining a social justice group, which will stand up to hatred in all forms, will engage the community in a process that will build the society towards respectful, safe and fair environment. With this, one will get the support that will help in creatin g a firm foundation towards achievement of the just society (Boylan, p. 93). One must understand that they can not come up with a just society without learning from others. This is because a just social system recognizes all forms of diversity, be it cultural, economic or any other form. Therefore, it is important for one to learn to leverage the benefits of diversity surrounding them. One can expose themselves to other cultures, eat and intermingle with other people in the society, read about different cultures, subscribe to other cultures and open ones mind to diverse perspectives around them. Through this, one will learn about the challenges that they will have to overcome in order to justify all the social needs in the diversity among the people in the society. It is also important for one to take challenges, like asking oneself if the immediate friends reflect what a just society is. One can ask themselves if friends around portray the diversity of genders, races, cultures, age s, political affiliations, and any other relevant aspects of diversity. In order to achieve a perfect framework of social justice, one must open the mind and heart to experience people with other perspectives and insights that will or may be challenging, while some may be interesting. Such diversification will eradicate issues of discrimination and will ensure achievement of a liberal society. A perfect view of a just society will have socially responsible

Aristotle Essay Example | Topics and Well Written Essays - 1000 words

Aristotle - Essay Example In a comparative assessment of political systems, Aristotle’s remarks on the perversions of democracy have proved to be a prominent tenet of political discussion and questioning. As a staunch realist, the Greek philosopher propagated the assumption that the idea of a government, which in essence is perfect, complete or best is one which is unattainable and utopian. Sidgwick (1892) argues that Aristotle’s categorization of the kinds of governments is not his own, but it is in fact the result of a pursuit to represent the ideas of his predecessor and teacher, Plato by stating the former’s concepts with an augmented degree of even greater disagreements for the various types of political systems to possibly avoid allegations of unoriginality or literary theft (Sidgwick 141-144). Aristotle’s primary premise is based upon his definition of the constitution which he describes as an association of positions that are reliant upon the degree of authority or power po ssessed by various social classes in their division amongst the citizens. In the philosopher’s categorization of the ultimate political system in comparison with one which is perverted, the underlying variable is the quantity of rulers in each scenario or governmental setup. Aristotle establishes that in the case of ‘rule by many’ as opposed to ‘rule by one’, democracy is a term linked with a perverted depiction of an otherwise positive concept of polity, which leads to the incidence of corruption, unequal distribution of wealth, anarchy and a consequent obliteration of the state. It should however be noted at no point does Aristotle completely discredit democracy as a hollow shell by presenting alternating scenarios where the degree of its perversion is decreased. The main criticism that Aristotle places on the system of democracy is how demagogues are able to manipulate and eventually direct the perceptions, opinions and emotions of the public such that laws begin to lose meaning and government decrees begin to hold more significance. When such situations prevail, a democratically elected leader is transformed into a monarch or a an implicit dictator who imposes a repressive rule over the people, without the people even being aware of it, as everything happens under the veil of democracy. It is also believed that when power is vested in the hands of poor people, who are illiterate and uninformed, they will not be able to execute effectively the responsibilities that come with holding esteemed positions. In stating so, however, Aristotle does agree that a complete exclusion of the lower class from the affairs of the state is not an appropriate option because taking such an action would increase animosities and discrepancies between the rich and the poor rather than bridging the differences. Capitalist democracies of today have failed to recognize that a mere label of democracy that is apparently working on the basis of equalit y and justice is not enough to claim that the workings of a political system are successful when a vast global population that lives below the poverty line is suffering so greatly. For Aristotle, democracy still stands as a form of government which has a lesser degree of perversion in comparison wit

Philosophy - Social Justice Essay Example | Topics and Well Written Essays - 1000 words

Philosophy - Social Justice - Essay Example This is because the definitions vary basing on a variety of factors, like political factors, religion, and the social philosophy. From a postmodernist point of view, one can get a definition that is only a concept that may never be practical anywhere in life. In general, Boylan (p. 91) writes that social justice is more of equal justice, not only in the judicial system, but in all other aspects of the society. From this concept, we can say that social justice demands equal rights and opportunities for everyone regardless of the social status. Therefore, we can sum up by saying that social justice is an idea which involves fashioning a society or an institution basing on the principles of equality and solidarity. This system understands the values of human rights with recognition of every individual’s dignity. Generally, social justice bases on the concepts of human rights and equality. It also involves economic egalitarianism. This is through progressive taxation, and redistri bution of property and income. Through such policies, it is easier to attain equality in opportunity, hence creation of outcome equality. In order to create a just society from the perceptive ‘privileged society’, where not every individual has equal opportunity to enjoy the freedom that people share, one must be ready to learn more about the issues of social justice like tolerance, equity and diversity promotion, and fighting hatred, among others. It is easier to act after educating oneself about the issues of social justice. Secondly, it is not easy to achieve the social justice that on desires without incorporation from the general society. It is, therefore, imperative to get help from the general people in the society. Joining a social justice group, which will stand up to hatred in all forms, will engage the community in a process that will build the society towards respectful, safe and fair environment. With this, one will get the support that will help in creatin g a firm foundation towards achievement of the just society (Boylan, p. 93). One must understand that they can not come up with a just society without learning from others. This is because a just social system recognizes all forms of diversity, be it cultural, economic or any other form. Therefore, it is important for one to learn to leverage the benefits of diversity surrounding them. One can expose themselves to other cultures, eat and intermingle with other people in the society, read about different cultures, subscribe to other cultures and open ones mind to diverse perspectives around them. Through this, one will learn about the challenges that they will have to overcome in order to justify all the social needs in the diversity among the people in the society. It is also important for one to take challenges, like asking oneself if the immediate friends reflect what a just society is. One can ask themselves if friends around portray the diversity of genders, races, cultures, age s, political affiliations, and any other relevant aspects of diversity. In order to achieve a perfect framework of social justice, one must open the mind and heart to experience people with other perspectives and insights that will or may be challenging, while some may be interesting. Such diversification will eradicate issues of discrimination and will ensure achievement of a liberal society. A perfect view of a just society will have socially responsible

Diary of an Individual (in Mesopotamia) Essay Example | Topics and Well Written Essays - 1750 words

Diary of an Individual (in Mesopotamia) - Essay Example As Knights, they were highly skilled in warfare, trained in their bodies to be ready for battle at any moment day or night, trained in their wills to selfless subordination and cooperation. With the grace of God, I arrived at a Templar’s Priory safe and without any difficulties along the way. Perhaps, it is really the will of God, that I should serve his crusade to protect the Holy Land from the infidels who makes false claims about their faith. I am just waiting for my investiture, which I have heard so much about but none really has seen, and from then on, I shall be at the disposal of God’s Will. I thank you for bringing me out in this world and taking care of me to be the man that I am today. I know that it worries you so much for me to join this Holy Crusade. But God has purpose for every one of us, and mine is to serve Him and to protect the Faith. Please don’t feel bad as this service will surely earn His Grace and will absolve our sins. If man has to do p enance for, it would be better to do it for his service of His crusade. I promise you I will be safe. Please do not worry, God is on my side and He will protect me. Whatever that will happen to me will be according to His Will. For I leave everything to him now, from everything that I own to my own life. For there is no greater glory in this life than to serve the purpose of God. Your beloved son. Dear Camilla, I am writing to you in excitement and in pain. I am excited. Any moment now, I will be dubbed as a Knight and will be joining the ranks of men who serve the Glory of God.... I am excited because any moment now, I will be dubbed as a Knight and will be joining the illustrious ranks of men who serve the Glory of God. I cannot tell you enough how happy I am to be in this Priory. Just this morning, I made my prayer to the Almighty bidding you good health and happiness. I already made the necessary preparations of cleansing my soul to be ready to receive the glory of God. From then on, I shall be forbidden to cleanse my physical body for what would matter after that would be the purity of my soul. I love you. I cherish the moments we had and every time I feel lonesome, I just say my prayers and think about you. And all of my worries are gone. But I have to take a code that I am not to covet any earthly possession and woman for I will serve solely God’s Will. I will be sworn to poverty, obedience and chastity. And to that, in as much as my heart bleeds, I know that God has a purpose for both of us. I thank your love, and I have not loved any woman as mu ch as I have loved you. But my calling demands that I have to release you from your engagement to me. For I will become a monk, who will serve only but God. It pains me to release you for I loved you, but I know that in time, this pain will be healed by his Grace. I bid you happiness and health. And may you find a man who will love and cherish you as much as I do. And have a family which I cannot provide. I am breaking up not because of the lack of love, but because of a greater love. Love that encompasseth all things to join a crusade to protect the Faith. Your beloved Letter 3 (letter to a friend) Dear Faust, I am sorry I was not able to say my final bidding when I left. It came to me that you were looking for me and quite worried for me. Please worry not for I am safe and in the Grace of

John Dewey on Education Essay Example for Free

John Dewey on Education Essay John Dewey, Mortimer Adler and Nel Noddings impacted our system of education in very profound ways. Dewey believed that there should be communication between the student and the teacher. Adler believed that schools should only teach the traditional courses (English, Math, Science, Social Studies and Foreign Language). Noddings believed that teachers should be more caring towards their students. John Dewey’s idea of education greatly affected our system of education today. John Dewey’s ideas for education were to concentrate on students’ psychological and sociological qualities. Dewey believed in promoting an â€Å"unconscious education† where â€Å"the individual gradually comes to share in the intellectual and moral resources which humanity has succeeded in getting together. He becomes an inheritor of the funded capital of civilization† (Dewey 261). In other words, he thought this was a good method for teachers to analyze a student’s behavior in order to teach them more effectively. This also provided an opportunity for the student to learn without even realizing it. Dewey stated that a student’s psychological needs were the basis of his method of education. The child’s own instinct and powers furnish the material and give the starting-point for all education† (Dewey 262). Dewey stressed the idea that, â€Å"Without insight into the psychological structure and activities of the individual the educative process will†¦be haphazard and arbitrary† (Dewey 262). Dewey was also extremely interested in the social aspects of a student. He said that the, â€Å"knowledge of social conditions, of the present state of civilization, is necessary in order to properly interpret the child’s powers† (Dewey 262). This was a new technique for an educator to see and distinguish the instincts and tendencies in a student. Therefore, in order for an educator to know more about a student he/she must first study the student’s psychological traits in order to understand the unique characteristics of a child’s capacities, interests and habits. Then the teacher must translate their findings into terms of what they believe the child is capable of in a social setting. In my opinion, Dewey showed a balance between the dialectic of academics and affective goals. This is also known as transaction, which is having both the teacher and the student interact in the classroom. Dewey believed that the academic goals of education should be, â€Å"a process of living and not a preparation for future living† (Dewey 263). He stated that the teachers’ job is not to influence him but to help guide the student into successfully forming with the community by letting the student experience some life occurrences. â€Å"The teacher is not in the school to impose certain ideas or to form certain habits in the child, but is there as a member of the community to select the influences which shall affect the child† (Dewey 263 – 264). Dewey also believed that tests should only be used to examine a child’s social capabilities in the real world. â€Å"Examinations are of use only so far as they test the child’s fitness for social life and reveal the place in which he can be of the most service and where he can receive the most help† (Dewey 264). In my opinion, this would be more of a conceptual test where the child can voice his or her own opinions. Dewey’s main affective goals were to deepen the child’s meaning of himself and his values. It is the business of the school to deepen and extend his sense of the values bound up in his home life† (Dewey 263). Dewey believed that it was important for the school to implement lessons that related to what a child would do at home. The school would also be responsible for simplifying their social life because; â€Å"existing life is so complex that the child cannot be brought into contact with it without either confusion or distraction† (Dewey 263). Therefore, if the child is exposed to too much social stimulation he will become, â€Å"either unduly specialized or else disintegrated† (Dewey 263). I believe that Dewey’s views show that he is against standardization in schools. He believed that there was a lack of conscious states in schools. He asserts that children are, â€Å"thrown into a passive, receptive, or absorbing attitude† (Dewey 265). Dewey’s viewpoint is still an active discussion topic in today’s education system. However, some school districts insist on rote learning because their schools receive more funding when there is a high percentage of passing students on standardized tests. According to Linda McNeil, students are taught on how to pass these tests without really learning. For example, McNeil states that, â€Å"students report that in the drills on the TAAS reading section, they frequently mark answers without reading the sample text. They merely match key words in an answer choice with key words in the text† (McNeil 218). According to Dewey, this is â€Å"not permitted [in following] the law of nature† (Dewey 265), resulting in â€Å"friction and waste† (Dewey 265). Dewey believed that proper instruction should be exemplified by, â€Å"the preparation and presentation of lessons [which] might be more wisely and profitably expended in training the child’s power of imagery and in seeing to it that he was continually forming definite, vivid, and growing images of the various subjects with which he comes in contact in his experience† (Dewey 266). Standardization is not they key component of education, even though the state and federal government believe this is an important element for success. According to Gerald Bracey, when students are applying to college, the SAT exam should be used as a guideline and not the final decision in acceptance. Bracey stated that the, â€Å"SAT scores had been falling for fourteen years† (Bracey 47). He also stated that, â€Å"While the developers of the SAT still called their test a ‘mere supplement,’ the public now saw it as the platinum rod for measuring school performance. And that performance was getting worse† (Bracey 47). Somehow over time, a student’s SAT score developed into an extremely significant number which seemed to become the overall determination of a student’s intelligent. It seems harsh and unbalanced to put so much emphasis on one test. Of course, applicants are told that in combination with their SAT scores; their grades and outside activities are taken into consideration for college admittance. But the truth is these SAT scores still remain a huge factor for college applicants. Studies have shown that a high SAT score does not guarantee high grades in college however the politics behind these tests are stronger than the public’s opinion in order to get these tests repealed. Standardized tests do not lead the student to come into contact with the subject at hand or the experience related to it. They also do not show the overall picture of an individual or what he or she can contribute while attending college. Scott Thompson is against the test-based reform of today’s society. Thompson claims that, â€Å"The human hearts and minds of others, I believe, are simply too complex and too inaccessible to read as a book† (Thompson 160). Thompson argues that the differences between test-based reform and standards-based reform. He concluded that standards-based reform involves more cooperation from parents, teachers and the students. It also gives the students a high-quality method of learning and not simply learning techniques for test taking. â€Å"We should be interested in students who can produce high quality work rather than students who have mastered the ability to take standardized tests† (Thompson 159). Thompson would love to see that the idea of standardized tests be abandoned in the future. Thompson argues that by giving these students standardized tests that they are reducing their potential of demonstrating their intellect, social and personal sides to the community. Test-based reform, through its focus on high-stakes test, narrows the curriculum to what is included on the tests and reduces instructional practice to test preparation† (Thompson 159). In contrast, â€Å"standards-based reform†¦involves a complete abandonment of the bureaucratic, ‘seat time’ approach to education and replaces it with a system of learning communities dedicated to helping all students reach their intellectual, social, and personal potential† (Thompson 159). To summarize, without requiring students to take standardized tests they will greatly increase their academic potential and affective abilities. Bill Bigelow also stresses his concern of standardization. He believes that, â€Å"social studies knowledge is little more than acquiring piles of disconnected facts about the world† (Bigelow 231) and that â€Å"the world can’t be chopped into multiple choice questions, [in] that you can’t bubble in the truth with a number-two pencil† (Bigelow 239). Bigelow would be ecstatic to see the state do away with standardized tests. He demonstrates some strong educational goals that the state should follow that show a balance between academic and affective goals for education. He claims that teachers should, â€Å"construct rigorous performance standards for students that promote deep thinking about the nature of our society. These efforts should acknowledge the legitimacy of a multicultural curriculum of critical questions, complexity, multiple perspective, and social imagination. They should recognize that wisdom is more than information† (Bigelow 239). I agree with his statement. When considering the famous quote, â€Å"knowledge is power†; have we gained knowledge when we have learned the means by which to pass a standardized test? Or has knowledge been gained when a student has the sense of understanding conceptual ideas about society and civilization as a whole? I feel that standardized testing is something elected state officials want because these tests provide numbers and numbers are easy to put into a spreadsheets and show which schools are getting high scores and which schools are getting low scores. It is an easy format to determine budgets; one test is suitable for all students. It is harder to define guidelines on how or what teachers should teach conceptually because that leads to a broader spectrum of learning. In conclusion, I believe that standardized tests are the â€Å"dumbing down of America†. These tests inhibit our abilities to question and reflect. The state and federal governments do not really want the American public to get smarter. They want a simple way to control what students learn and how they learn it. While many people agree that standardization is not improving learning, we are still unable to do away with these tests due to all of the politics involved. I would love for high schools to be more like colleges in that, teachers can use whatever methods of teaching they like just as professors do. Unfortunately, this is not the case. Obviously, there are essential fundamental topics that much be taught that are necessary in order to have the basic foundation on which to grow intellectually. I feel that once a student has mastered the basics, it is crucial to one’s development to discuss controversial issues and to intelligently question the ways of the world. I agree with Bill Bigelow; I do not believe that one test is a thorough determinant of a student’s ability and mastery of various concepts. A famous quote by George Santayana states, â€Å"Those who cannot remember the past are condemned to repeat it†. With all the controversial issues and problems in the world, shouldn’t learning how to use one’s mind and think â€Å"outside the box† be considered an integral part of learning? Isn’t it important and valuable to society to be able to intelligently discuss solutions rather than just be considered smart because you aced the SAT?

Service Quality Dimensions That Affect Customer Satisfaction Commerce Essay

Service Quality Dimensions That Affect Customer Satisfaction Commerce Essay The objective of this chapter is to formulate the research question and develop the conceptual framework for the study. A detailed overview of how the research was conducted, the operationalisation of the variables, hypothesis formulation and the research methodology used which covers data collection methods used, sample selection and method used for data analysis are discussed. 3.2 Research Question Based on the review of literature and the research problem, the following question has been formulated in order to determine the relationship that exists between the various dimensions of customer expectation and the service quality by the insurance companies for motor insurance policy holders. It is important to understand this relationship as it would enable the companies in the insurance sector to improve their service quality and to match and to exceed customer expectations and create a knowledge base in order to stay ahead in the market. The following research questions were derived from the research problem and the review of the literature. What are the Service Quality Dimensions that affect customer satisfaction in the Motor Insurance industry in Sri Lanka? What is the extent to which customers are satisfied with the services received from the Motor Insurance Industry? What are the gaps between customer Service Quality and Customer Satisfaction of Motor Insurance policy holders? 3.3 Conceptual Framework Service Quality Dimensions Dependant Variable Independent Variables [Source: Developed by the Researcher] 3.3.1 Rationalization of the conceptual framework Conceptual framework was replicated based on Zeithaml, Parasuraman Berry (1991), to test this study in the Motor Insurance Industry in Sri Lanka. On the detailed literature review, the research identified five factors that impact value delivery to customer of Motor Insurance services. These five service quality dimensions of SERVQUAL Model by Parasuraman and Berry et el (1985), have been derived as independent variables. These variables fall under Service providers Perspective in the conceptual framework. The dependent variable was identified as Customer satisfaction. The gaps in quality of service will be identified by using these five dimensions. This is the gap between the Customers expectation and experience of the Motor Insurance service delivery, which will subsequently have an impact on customer satisfaction. Rust Oliver (1994) and the Nordic Model (Gronoos, 1992) too emphasizes the importance of meaning of the gap between expectations and the experience in service industry. Hence all these have been included in the conceptual framework. 3.3.2 Definitions for Variables Tangibles Modern Equipment and Technology, Visually appealing physical facilities neat appearing employees and agents, visually appealing materials associated with services. Appearance of physical facilities, equipment personnel and communication material (Parasurman et.al,1998 and 1990). Reliability Keeping promises when promises to do something by a certain time , offering products and services of utmost quality, issuing contracts with clear, transparent and non ambiguous terms, settling customers claims with no unnecessary delays, ,showing sincere interest when solving customers problems, offering services right the first time without unnecessarily discomforting customers, providing services within the specified contract time limits, issuing error free bills, statements, receipts, contracts, claims and other documents. Ability to perform the promised service dependably and accurately (Parasurman et.al,1998 and 1990). Responsiveness telling customers exactly when the services will be performed, doing their best to give prompt service to customers, always willing to help customers, never being too busy to respond to customers requests . Willing to help customer and provide prompt service (Parasurman et.al,1998 and 1990). Assurance Customers feeling safe in their transactions, behavior instilling confidence in customers, being consistently courteous with customers, having employees and agents with the necessary knowledge to give professional services to customers. Knowledge and courtesy of employees and their ability to convey trust and confidence (Competence, courtesy, creditability and security of the service), (Parasurman et.al,1998 and 1990). Empathy Giving customers individual services, operating hours convenient to all customers, giving customers personal attention, having the customers best interest at heart, understanding the specific needs of customers. Caring, individualized attention the firm provides its customers (Access to organizations representatives, communication and understanding the customer), (Parasurman et.al,1998 and 1990). As presented in the above conceptual model, the independent variable of dimensions of service quality will be studied. Price is also a relevant variable. However, the focus of this study is on service quality attributes and therefore is not within the scope of this study. Theoretical research has presented several different service quality definitions. However, Parasuraman et al. (1985) definition of service quality, which has been used in many industry studies before, was adopted. Service quality is defined as the degree of discrepancy between customers normative expectations for the service and their perceptions of the service performance. The SERVQUAL model developed by Parasuraman et al.(1998), is therefore used for this study. Hypotheses Formulation Hypothesis is a testable speculative statement delineating the relations between all the elements of a theory (Page Meyer, 2000). The development of hypothesis was categorized into two sections based on insurance companies customers. Accordingly five hypotheses were developed. The source for all hypothesis development was based on the conceptual framework. Furthermore, the hypotheses based on insurance companies were primarily related to the importance of each expectation. The hypotheses developed for customers were based on the service quality of obtaining Motor insurance policies. When developing hypothesis, Literature review under section 2.18, according to the study carried out in Greece and Kenya by Rand, (2006), it was proved that there is a relationship between service quality dimensions and expected and experienced service quality by the customers in the insurance industry. 3.5 Hypothesis Rationalization Expected Experienced Service Quality in relation to Reliability dimension in motor insurance According to Parasuraman et al (1985) Reliability dimension measures the ability to perform the promised service dependably and accurately. As per the research carried out by Rand (2006) , it says that the Reliability has a huge impact on the service quality in service industry. Especially in a industry like Motor insurance it has a huge effect. Consumers satisfaction choice of service provider and service quality evaluation are influenced by the expectations of the consumer, (Trinh et al.2000). As mentioned above in the research carried out in Kenyan Insurance industry by Rand (2006), it is noted that most of the researchers (Rand, 2006; Trinh, 2000) have identified that Reliable service always has a positive impact on the service quality provided by the company. Therefore it is worthy to investigate the relationship among Expected Experienced Service Quality in relation to Reliability dimension in motor insurance. It could be hypothesized that, H 1 0 There is no relationship between Expected Experienced Service Quality in relation to Reliability dimension in motor insurance H 1 There is a relationship between Expected Experienced Service Quality in relation to Reliability dimension in motor insurance Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance The Dimension Responsiveness explains about willingness to help customers and provide prompt service. Responsiveness factor significantly has a positive effect on Customer satisfaction. Quality service provision, customer satisfaction and customer loyalty has recently been emerging as important parameters for both researchers and practitioners in turkey. This has been proved through a research carried by Yale University in Turkey (2009) on Service Quality in healthcare. This research was also based on the service quality. To provide superior service quality responsiveness is a very important factor since service providers should always willing to help customers. Especially in an industry such as insurance it is a very decisive factor since the customer is expecting a prompt action for their problems. So responsiveness factor effectively contributes to reduce the gaps between the Expected Experienced Service quality by the motor insurance policy holders. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance. So it could be hypothesized that, H 2 0 There is no relationship between Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance H 2 There is a relationship between Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance Expected Experienced Service Quality in relation to Assurance dimension in motor insurance Assurance dimension is all about, the knowledge, competence, and courtesy of service employees and their ability to convey trust and confidence. Ducker (1991) defines service quality as What the customer gets out and is willing to pay for rather than what the supplier (of the service) puts in? Hence, service quality is often conceptualized as the comparison of service expectations with actual performance perception (Bloemer, Ruyter et al. 1999; Kara, Lonial et al. 2007). Service science literature often relies on SERVUQAL as an instrument to measure quality of service provided. SERVQUAL scale was developed based on a marketing perspective with the support of the Marketing Science Institute (Parasuraman, Zeithaml et al. 1986). It is very important to keep the assurance on the agreement made the company to their customers. Specially in the insurance industry, it is crucial factor to offer the assurance of the services provided. Therefore it is worthy to identify the relationship betwee n the Expected Experienced Service Quality in relation to Assurance dimension in motor insurance. So it could be hypothesized that, H 3 0 There is no relationship between Expected Experienced Service Quality in relation to Assurance dimension in motor insurance H 3 There is a relationship between Expected Experienced Service Quality in relation to Assurance dimension in motor insurance Expected Experienced Service Quality in relation to Empathy dimension in motor insurance Empathy dimension is about caring individualized attention provided to customers. According to the expectancy disconfirmation model, customers satisfaction is a function between his/her service performance perception and expectation (Pizam and Ellis, 1999), and illustrated as Satisfaction=f (Perception-Expectation). It is very important to offer individual attention to the customers specially in the service industry. Trustworthiness is one of the critical factors in any industry for the customers. Empathy factor defines that. Keeping the customer complaints and criticisms is very important in the motor insurance industry as the competition is very high. If the organization looses one policyholder that may affect the organization immensely. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Empathy dimension in motor insurance. So it could be hypothesized that, H 4 0 There is no relationship between Expected Experienced Service Quality in relation to Empathy dimension in motor insurance H 4 There is a relationship between Expected Experienced Service Quality in relation to Empathy dimension in motor insurance Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance Tangibility is all about appearance of physical facilities, equipment, ambience, personnel and communication materials. The rewards to firms that establish a loyal customer base have been well documented (Armstrong and Symonds, 1991: Heskett et al. 1994: Reichheld amd Sesser, 1990). In general, increased loyalty leads to lower cost of servicing the firms customers, reduced marketing expenditure, increased business from the existing customer base and greater profits. The internal appearance and the facilities is also affecting the service quality. It in turn helps the company to retain their customer and reduce the unnecessary costs such as saving costs. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance. So it could be hypothesized that, H 5 0 There is no relationship between Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance H 5 There is a relationship between Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance 3.6 Operationalization Based on the SERVQUAL scale and using five service quality dimensions. Concepts Variable Indicator Measure Reliability Price/Premium Reasonable Premium rates In order to evaluate customer expectation and experience , a 5 point scale was used. To measure customer perception the rating scale , for 1 Not important and 5 Very Important . And to measure customer experience the rating scale, for 1 Not Experienced at all , to 5 Experienced at a high level Product Range Range of products offered, to suit individual requirements Physical Access Availability and convenience of facilities and branch network Electronic access Availability of Telephone and online facilities Service delivery Level of service as expected/promised Responsiveness Waiting time Average time taken to process a claim after an accident In order to obtain data on average time spent with the Insurance providing company to get an service rating scale from 1 to 5 was used . for 1 Not Experienced at all , to 5 Experienced at a high level . In order to evaluate customer expectation and experience , a 5 point likert scale was used. Level of responsiveness of the Insurance staff Time taken to respond to an issue Assurance Stability The guarantee of safety when making a claim In order to evaluate customer expectation and experience, a 5 point likert scale was used. Safety of the investment Making the actual cost Convenience to the holder Confidentiality Maintenance of confidentiality Product Knowledge The knowledge of the product/features by the staff members Empathy Benefits Special benefits and features for the customer In order to evaluate customer expectation and experience, a 5 point likert scale was used. Attention Personal attention to customers and recognizing regular customers Caring Helping customers in a pleasant and caring manner Approachability Easy to approach staff members Tangibles Environment Pleasant ambiance inside the company In order to evaluate customer expectation and experience, a 5 point likert scale was used. Facilities Facilities provided to the policy holders Parking Availability of adequate parking at the Insurance company Number of repair centers in Sri Lanka Directional signs and information Availability of adequate instructions and directions of counters and procedures and easy directions when filling forma and other documents Appearance of Staff members Staff members are dresses appropriately Layout Convenient layout of the company interior Customer Satisfaction Level Satisfaction Level of satisfaction of the insurance company in relation to each service quality dimension A 5 point likert scale was used to measure the likelihood of these indicators ranging from Very Likely to Highly Unlikely. In Order to measure the time length of the relationship the respondent has with the Insurance provider , 5 time slots were presented where by the respondent could select his/her most relevant time slot. Study was carried out to ascertain the validity and Reliability of the Questionnaire. This was done as the instrument to use collected data was not tested previously. 3.7 Research Methodology The Research methodology is the way research is conducted. Research methodology refers to the theory of how research should be undertaken (Saunders, et al 2005). The first step of the study is to assess the service quality gaps in relation to the customer expectations and experience among five leading Insurance Companies which deals with Motor insurance in Sri Lanka and with each of the five SERVQUAL dimensions. This study helps to determine the average service quality gap score (between customers expectations and experience) for each service quality dimensions and how it affects the overall customer satisfaction. The second step each Insurance companys gap scores for each service quality dimensions. This is to examine the differences within each insurance company when providing services to the customers and to compare the differences of the overall satisfaction of customers in each insurance company. Stage three measured the level of satisfaction of the customers and the fourth stage examines the relationship between the expected and experienced service quality gaps by the customers for each dimensions. The final Stage integrates the data obtained from the five insurance companies and conclusions were prepared in accordance to the findings. Based on research problem, preliminary data was the main source of data used in this research. Consistent with the deductive research method, data collection through questionnaires has been a long proven method to collect valid and reliable data (Page Meyer, 2000). The deductive method refers to the use of a theory to generate prepositions or hypothesis that can be tested. Thus, the research method has been chosen for this study is based on deductive method. 3.7.1 Method of Data Collection In this study the primary data was collected through a self completion questionnaire from customers of the selected five Insurance companies. The study followed the Quantitative method to gather and analyze the data. The secondary data was collected from secondary source such Government publications (IBSL Annual Report 2010 Central Bank Annual Report 2010), Company Annual reports and from other publications. 3.7.2 Selection of Sample For the purpose of gathering data on customer expectation and customer experience, a total number of 250 questionnaires were distributed, from which a total of 224 valid Reponses were received and selected for data analysis. Individuals within a sample are chosen by chance rather than by the researcher or by being self-selected (Page and Meyer, 2000). A simple random sampling technique was used for this study, so that each unit of the population will have a known and equal chance of being selected. The sample was spread across Motor insurance policy holders of Five different Motor insurance providing companies in Sri Lanka. A brief description of selected five companies are given below, Aviva NDB Insurance PLCPLC Aviva NDB Insurance PLCtook wing as a leading player within Sri Lankas insurance landscape in the late 1980s. Over the years, the Companys good governance practices, ethics and innovation have helped it to soar to new heights. The dynamism and creativity of the Aviva NDB Family has been the engine of its evolution into a superior entity in the insurance and financial services sector. The Company has recorded a Consolidated Revenue of Rs. 7, 265 million with an impressive growth rate of 23.7% over the previous year. The Revenue reported for the current year includes Rs. 171.2 million being the gross-up of tax withheld at source on Government Securities. Excluding this, the growth for 2010 stands at 20.8%. Union Assurance PLC Union Assurance is a composite insurer transacting both Life and General business including personal insurance, in operation since 1987. A Public Quoted Company, UA entered the insurance arena at the time the private sector was permitted to set up in insurance, following the enactment of the Control of Insurance (Amendment) Act No. 42 of 1986. Committed to pursuing the highest standards of service and security, UA is backed by the corporate might of blue chip companies John Keells and Carson Cumberbatch. UAs reinsurers are world leaders, chosen for their dependability and total security. In short, they are the best in the business. The companys paid up capital as at 31 December 2009 is Rs 250 million and net asset base, Rs 1.6 billion, also indicates the companys  Ã‚   financial stability and strength, and places it firmly at the apex off private insurance service providers in Sri Lanka. Asian Alliance Insurance PLC Within a very short time period, Asian Alliance Insurance PLC has achieved what every company yearns for; it has touched the hearts of its customers with outstanding levels of professionalism and service. Asian Alliance commenced operations in December 1999 with 50 employees. Today the company has grown from strength to strength to become one of Sri Lankas leading players in the insurance industry. The company caters to an ever-growing client base that consists of corporate and individual clients. The secret behind the Asian Alliance Insurance success story lies in its ability to offer tailor-made insurance solutions to its customers. Sri Lanka Insurance Cooperation Sri Lanka Insurance Corporation which was established in 1962 as a State Owned Corporation was converted to a Limited Liability Company for a brief period of 6 years and was re-instilled in the state sector on the 4th June 2011, further strengthening the Corporation as the strongest and the largest Insurer in the Country. Sri Lanka Insurance is now backed by government protection and service excellence on par with the best in the private sector. At present Sri Lanka Insurance has over 120 Branches Island with an unparalleled assets base under management of over Rs.64.8 billion with a Life fund of over Rs.39 billion and over one million policies in force. The Motor Insurance Department has branched off into unrelated areas such as Theft only, Fire Only, Fire and Theft, 3rd Party Fire and Theft and Act only; once again, offering covers aimed at satisfying their clientele to a maximum. Ceylinco Insurance PLC From a solid and innovative start in 1939, Ceylinco Insurance Company Limited has faced numerous changes and challenges and has successfully weathered them all. Registered as Ceylinco Insurance Company Limited in 1987 and commenced business on the 14th of January 1988, in the spheres of Life and General Insurance, we have grown from strength to strength. Today, they have become the leading insurance company in Sri Lanka, with the largest network of branches and agents in the insurance industry. Their goals include becoming the leading provider of protection and financial security in Sri Lanka and in select international markets. 3.7.3 Structure of the Questionnaire Part one of the questionnaire focuses on demographic features of the respondents. Part two focuses on the dimensions. Questions from 1.14 entail in Reliability dimension and thereafter, based on Operationalisation, 10 questions focus on Responsiveness dimension 16 questions represents the Assurance dimension and 9 questions on Empathy dimension. Final dimension which is Tangibility has 10 questions. Each dimension has 2 columns to rate expected and experienced using a likert scale of 1.5, not important at all being No.1 and Very important being No.05. For the study, questionnaire was designed in accordance with the research objectives. The Questionnaire is based on the five SERVQUAL dimensions presented by Parasuraman et al (1985) and the Gap 5 which is also known as the Customer gap (the gap between customer expectation and experience) of the SERVQUAL mo del presented by Parasuraman et al (1985) , modified and tailored to specific service quality requirements of the Motor Insurance industry. Table 2: Structure of the Questionnaire Questionnaire Variables Measurement Items Section 1 Personal details Section 2 Measure Service quality perceptions of five insurance companies in general from individuals Section 3 Measure Service Quality dimensions separately to find out Expected Experienced service quality by each customer. 3.1 Reliability 3.2 Responsiveness 3.3- Assurance 3.4 Empathy 3.5 -Tangibility 3.7.4 Method of Data Analysis The Data was collected through a Questionnaire. The study was carried out using Descriptive statistics as well as Inferential Statistics. Under Inferential statistics an ANOVA analysis and paired sample two test were carried out. Descriptive Statistics Descriptive statistics  are used to describe the main features of a collection of  data  quantitatively. Inferential Statistics Inferential statistics are used to draw inferences about a  population  from a  sample. T-Test This test is used to compare the means of two samples (or treatments), even if they have different numbers of replicates. ANOVA test The Analysis Of Variance, popularly known as the ANOVA test, can be used in cases where there are more than two groups. The following methods have been used to analyze the data obtained from the study. Gap technique The gap technique will be used to analyze and identify the service quality gaps between expectation and experience of customers. Comparative Analysis A comparative analysis will be conducted in relation to the gap technique between the five Insurance companies using graphs and tables. Relationship Analysis Under Inferential Statistic analysis paired sample two test will be conducted to analyze the relationship between Expected service Quality and Experienced Service Quality by the customers. 3.7.5 Pilot Study Pilot study was carried out to ascertain the reliability and validity of the questionnaire. The instrument used to gather data in a research should be valid and reliable (Page Meyer, 2000). 3.8 Summary The purpose of this chapter was to explain and formulate the research questions and to provide a conceptual framework. The research question was formulated and thereafter the conceptual framework was designed using Service Quality as the independent variable and Customer Satisfaction being the dependent variable. Thereafter, the operationalization for the study was designed in accordance with the features/qualities of motor insurance industry. Given this, the methodology for the researcher was presented which included methods of data collection, selection of the sample, the questionnaire design and the methods of data analysis. Finally the limitations of the study were mentioned.