A River Runs Through It essays

A River Runs Through It essays In the woods, we return to reason and faith. There nothing can befall me in life-no disgrace, no calamity, which nature cannot repair. Standing on the bear ground; my head bathed by blithe air, and uplifted into infinite space, all mean egotism vanish. To each man there are places to forget, places to ignore worries, troublesome thoughts, and lost ideals. For father and sons that place comes to be the Big Black Foot River. Rev. Maclean, Norman, and Paul find solace in the river; discover simpler standards for life, structure, and religion. The rhythmic, methodical current of the waters provide reason and faith, a return to gods green earth, a return how life was meant to be in the eyes of a transcendental. The author, the brothers, and the father; and the quest for purity. The beauty in the strength of mere words and the immense impact they have on the soul of man has been the inspiration to many of the greatest poets and writers. The ability to combine elegance with knowledge and thereupon affect the thoughts of others using only paper and pen has intrigued men for centuries. Henry David Thoreau proved to be the voice of his people and thus changed history by expressing the ideals he believed to be correct, though the majority of the people did not always understand these ideals. "I should have told them at once that I was a transcendentalist. That would have been the shortest way of telling them that they would not understand my explanations" (H. D. Thoreau). Of the likes, Father and sons often were misunderstood. The ideals shared amongst often shrouded the men from society. Too, misinterpretation encircled Thoreau, yet through diligent writing and life experiences he began to tear the veil of conventional thought from societies clouded eyes. Man must increase his understanding of himself to understand the outside world. Had the brothers realized what that trickling fl ...

Shijing essays

Shijing essays In the present world, we listen to pop music as an entertainment. Shi-jing, the classic of poetry or Book of songs is a collection of hymns and folk poetry from the Zhou Dynasty. These songs are collected by Confucius. Two thousand years ago, people did not have much entertainment, one of the entertainments were to sing. They used these songs (or in Chinese shi) to express their feelings and thinking. Not only had they use these songs for entertainment, but also in rituals, and formal parties. Using these songs is a good way to express elegantly. These songs often gives words to what the mind is intent upon, in Chinese it is called Shi Yan Zhi. There are four main sections in Shi-jing; the first one is Guofeng (Air), Xiaoya (Elegantiae), Daya (Great Elegantiae), and Song (Hymn). Guofeng is the largest section on the Book of songs. This section is a collection of poems which is about the daily life about the common people in the Zhou Dynasty, including their attitude and feelings towards work, love relationship, and family. The poem Mang (35) is a typical example in this section. This is a narrative poem about a bad marriage. In the story, the engagement broke up at the end. In the first two stanzas of the poem, it illustrates how the guy chasing the women, and the women except him, and willing to give him all the goods. In the third stanzas, she use mulberry tree leaves as a metaphor of her out-look. When the mulberry tree is strong, the leaves co lour must look green and fresh. When the mulberry tree leaves falls, the leaves turn yellow. That means, when young, everything is beautiful, but beauty wont last forever. She feels regret of her passion. She thinks that women should not be licentious, and always indulges in love games, because women can not pay the price. In the forth and fifth stanzas, it talks about the tragedy of this bad marriage. Everyd...

Discuss the impact of global warming, and the possibility of stronger Essay

Discuss the impact of global warming, and the possibility of stronger and more frequent storms on the emergency management field - Essay Example Climate change is a very different matter. The greenhouse effect is a natural atmospheric process caused by the presence of certain gases in the atmospheric process caused by the presence of certain gases in the atmosphere that prevent the infrared radiation emitted from escaping from the earth's surface to space. As a result, the temperature of the atmosphere increases, until a new equilibrium between in going solar radiation and out going infrared radiation is reached. The process is analogous to the way in which a greenhouse increases the temperature inside. The gases that absorb out going infrared radiation are called green house gases (GHG's). Some GHG's are that exists naturally: carbon dioxide (Co2) and small quantities of Methane (CH4). Thus the greenhouse effect has always been with us. In its absence, the earth's mean temperature would be 30C lower than it is, which would mean the end of life on the planet, an ice covered places. The progressive gradual rise of the earth's average surface temperature, thought to be caused in part by increased concentrations of GHG's in the atmosphere, is called global warming, which is commonly described as climate change, although global warming is only one of the changes that affect the global climate. Our main concern is that since the industrial revolution there has been a considerable increase in emissions of GHG's resulting in considerable increase in their concentrations in earth's atmosphere. The natural balance of the greenhouse effect is currently lost. One to this serious nature of climate change a widely recognized organization IPCC was setup in 1988. The scientific evidence that human activities are changing the climate of our planet has been studied by a working group of the intergovernmental panel on climate change, or IPCC, an international scientific body intended to provide policymakers with an authoritative view of climate change and its causes and affect. The IPCC includes three working groups: (i) Working group 1 (WG1) assesses the scientific aspects of the climate system and climate change (ii) working group 2 (WG2) assesses the vulnerability of Socio-economic and natural system of climate changes and options for adopting it; (iii) working groups 3 (WG3) assess es the options for limiting GHG emissions and otherwise mitigating climate change. Every few years, each working group publishes an assessment reports. The fourth of these reports (called AR4) was published this year. Working group 1 has already its part of AR4 (IPCC, 2007 a). Some of their findings are: Global atmospheric concentrations of carbon dioxide, methane and nitrous oxide have increased markedly as a result of human activities since 1750 and non for exceed pre-industrial value. The global increases in carbon dioxide concentration are primarily to fossil fuel use and land-use change, while those of Methane and Nitrous oxide are primarily due to agriculture. (ii) Warming of climate system is unequivocal, as is no evident from observations of increases in global average air and ocean temperatures, widespread melting of snow and ice and rising global mean sea level. (iii) At continental, regional and

Can Abortion be a Morally Acceptable Choice Essay

Can Abortion be a Morally Acceptable Choice - Essay Example The fact that a majority of the people are in fact somewhere between the two positions is often lost in the vitriol of the debate. Pro-life groups state that human life begins at conception, and thus an abortion is the killing of a human being. There are some differences within the pro-life position however. Many people who say they are pro-life agree that abortions should be allowed in the case of incest , rape or to save the woman's life. This seems a somewhat odd position as, if a person believes that human life begins at conception, should it matter how the baby was conceived Is the baby any less human because its father was a rapist Is it any less human because its mother may die because of the pregnancy The answer to both these questions would seem to be 'no'. The two positions have been set out and logic, practically and ethics falls on the side that some abortions are indeed morally acceptable. Perhaps the 'easiest' types of abortion to defend are those in which the mother's life is being saved. These can be defended on a number of bases. First, the practical fact is that if the mother's life is at risk so is the baby's. If the mother dies, the baby will as well. So in this case, even if a person believes that life begins at conception, it is surely better to have a situation in which one person lives and one dies, rather than both dying. Second, the legal principle of 'self-defense' might be applied here. If the baby is a human being, then it (albeit unintentionally) is killing the mother. The mother has a perfect right to defend herself against this attack. The abortion is an example of self-defense. In cases of incest and rape, a less certain ground exists for those who believe life begins at conception. Incest may lead to genetic problems and diseases for generations to come, indeed, this is the reason that incest is taboo in most societies in the world. It seems logical that a pregnancy produced in this way, which might have hazardous effects for generations to come, should be terminated. Rape is a more difficult issue. Here the argument moves into the territory of when a fertilized egg 'becomes human'. An abortion that occurs because the mother is raped essentially falls into the 'choice' category. The pro-choice side says that a woman has the right to self-determination guaranteed by the US Constitution, specifically "life, liberty and the pursuit of happiness", and that any attempt to tell her what to do with her own body directly contradicts this right. Pro-choice groups maintain that a baby is only a 'human life' when it is able to exist independent of its mother. Thus abortions up until about six months are morally legitimate as until this time the baby cannot survive outside the mother's body. These are not abortions of independent human life but merely medical procedures undertaken by a woman and her doctor, and as such should be no one's business but the individual woman and her doctor. If a person believes the "independent of its mother" of human life then any abortion up until that time is morally justifiable. The question of rape, incest, or saving the mother's life does not come into play because the mother is just having something done to herself. This position essentially

Divorce Among Koreans in the USA Research Paper

Divorce Among Koreans in the USA - Research Paper Example This may be true not only among Americans in the United States of America in recent developments but generally among all the peoples of the world. For instance, it is said that it is easier to divorce than to flag down a taxi in Korea. (Hayes, Sean. Reform of the Korean Divorce Law. OhmyNews INTERNATIONAL. [internet]) Korean divorce rate is one of the highest in the globe and possibly the highest in Asia. There are many possible reasons why the newest generation of Koreans has a high rate in divorce. It may be because of the new liberal and more dynamic and independent role of women in the new societal set-up or because of the rising trend for individualistic attitudes rather than for family advancement and value formation. It may also be due to society having modernized so quickly or due to personal demands for selfish gratification at the click of a finger. While a divorce or a separation helps any one of the spouses or the two of them in so many instances, this can only be fine and in order if there are no children affected as when the couple did not bear any. In another way of saying, children who are the products of a broken marriage almost always become menace to society as they resort to drugs, alcohol, unwanted pregnancies in the case of daughters, and other undesirable practices or behavior as acts of rebellion against the parents who have shattered what could have been a whole and happy family. In this treatise, the covered population pertains to first and second generations of Koreans in the United States of America. The opinions and findings of other researchers - a literature review In one study, statistics and findings showed that only a total of 6.1 % of Koreans in the United States are either separated or divorced, lower than that for other nationals. (Yu, Eui-Young, Peter Choe and Sang Il Han. Korean Population in the United States, 2000. Demographic Characteristics and Socio-Economic Status. page 9. [internet]). Curiously again, of one hundred thirty three Korean women interviewed in a 2003 study who live in the United States, only seven were divorced or separated. (Lee, Eunju. DOMESTIC CONFLICT AND COPING STRATEGIES AMONG KOREAN IMMIGRANT WOMEN IN THE UNITED STATES. [internet]) The above observations simply indicate that divorce among Koreans in the United States has not reached any level of concern. As a matter of course, there is really not much justification to undertake a research on incidents of divorce among Koreans who reside in or have migrated to the United States. Instead, there is great consolation in discovering that Korean families in their foreign host country have endeavored as much as possible to see to it that the home environment is kept intact. This is confirmed by the fact that the bond of marriage has even strengthened among Korean Americans. As a matter of fact Korean Americans have changed their orientation

Byzantine Influences on Islamic Architecture

Byzantine Influences on Islamic Architecture Introduction The current definition of globalization incorporates the significant idealism that one’s culture supersedes that of another, regardless of any potential beneficial amalgamation. Throughout history, the idea of conquer, and more directly, the annihilation of governmental bodies and social stratification has led to the exponential growth of social resources. It is therefore, through the inclusion these alternate, yet significant diversities that growth has been most efficiently affected. One significant assimilation was that of the Byzantine architecture into the future construction of Islamic magnates. While the disintegration of Byzantine society cannot be entirely accredited to the work of the Islamic forces, it is through constant attempts at occupation and tireless warfare, coupled with the foresight of Islamic leadership to reintegrate many of the highly effective design maxims into their architecture, that the structures that remain today occupy such religious indemnifica tion among followers. Truly, the Byzantine influence in not only early, but modern Islamic architecture has shaped not only the ceiling of religious piety, but the ideology of a charismatic and well-preserved religious force. Byzantine Architecture The Byzantine Empire itself may easily be defined as a cultural melting pot, or more definitively, the globalized integration of religious and cultural views, centralized around one spectacular city: Constantinople. It is through the re-integration of revitalized world views that throughout the rein of this Empire, substantial cultural and societal gains were enacted. These gains include the remarkable architectural advances which greatly influenced the future surrounding areas and reverent incorporation of byzantine architectural masterpieces into their framework. Not to be excluded, the Roman and Greek influences within Byzantine architecture engineered significant structures, so inspiring and well defined that they would become structural affecters even to this day. Most notably, the advances towards structural engineering as well as iconography would influence religious societies for many future generations. The definitive Byzantine structure may be characterized by a uniquely architectured high dome, including theological depictions ornately carved which often represented the religious icons of the era. The re-definition of the church foundation which occurred during this timeframe eliminated the reliance on a boxed structure with four walls and incorporated structurally definitive six to eight cornered buildings which would also serve to support the dome itself. Additionally, and especially integral to future Islamic interpretation, the use of Corinthinan capitals, or remaining Roman text carved into stone and placed within the structure of the building for aesthetic purposes, would determine future scriptural formations and lettering on the outside of mosques and buildings. While the Byzantine’s themselves were primarily Christian, and especially during the first ruler’s reign, persecuted non-christian residents, often to the death, the influence that their architecture, as well as their cultural devotion would have on future Islamic nations is highly visible in many of their structures. Timely in it’s historical prescedence, the life of Mohammed would drastically influence this empire, as Muslim forces gained strength and began to attack southern Byzantine territories. â€Å"Byzantine energies focused almost entirely to the east and to the south. The western countries, the Europe that Byzantium at one time looked to for their identity and history, began to steadily fade from their horizon.†[1] In spite of the Islamic forces, Byzantine architecture represents the preservation of Roman influence which continues to affect building design to this day. Islamic Interpretation The integration of Byzantine architecture into Islamic religious structures continues to affect modern building design in this region of the world. One of the similarities between the Byzantine (Christian Majority) and Islamic societies was the lack of iconographic interpretations. Both religions severely preached the elimination of religions depictions through idolatry or stone iconography. In this format, the singular representation of religious devotion would come form the incorporation of religious words and text that would line the walls or pillars in this mosque. Additionally, the minimization of exterior flourish would encourage entrance into the spiritual dwelling. The influence of this technique of exterior minimalization, while re-defined interior actualization would greatly affect modern construction. â€Å"The multitude of decorative treatments of surfaces in Islamic architecture, the use of almost every conceivable technique and the development of a rich repertory of de signs from geometric to abstract shapes to full-scale floral patterns, from minutely executed inscriptions in a full variety of calligraphic styles to the monumental single words that serve as both religious images and decoration is without parallel in the architecture of the non-Muslim world.†[2] Reverence beneath ornately decorated structures would encourage religious piety, and incorporate the devotion of the follower through his affectation from the surrounding architecture. Further notable incorporations of Byzantine architecture include the utilization of mosaic forms, the amalgamation of colorful tile or stone to represent an image with religious significance, the high dome structure supported by multiple pillars or bases, and an extensive palate pastel and complementary colors which would flood the interior of the structure itself. In spite of the mediated exterior flair, the re-introduction of color and style into the interior of the structures themselves can be much attributed to Byzantium influence. Utilizing marble and mosaic, coupled with centuries of preservation, the Mosque of Damascus was effectively created as a second Mecca, or identified within the Islamic religion as a powerful venue of absolute worship. The unique history of this structure incorporates the identification with the Byzantine ruling religion, as â€Å"after the Islamic conquest of Damascus in 661, during the reign of the first Umayyad caliph Muawiya Ibn Abi Sufyan, the Muslims shared the church with the Christians. The Muslims prayed in the eastern section of the ancient temple structure and the Christians in the western side.†[3] The Byzantines, a predominately Christian society, were willing to share this area of significance with the Islamic followers due to the highly divine identification which was incumbent within the location to both cultures. This diversification of venue, paired with the influence of Byzantine architects, led the caliph to construct a building which has endured calamity wh ile edifying the necessity of piety through the ornate calligraphical representations and integration of inspiring color and mosaic. Additionally, the multiple pillared structure, as well as many arches and octagonal foundation clearly represents significant influence from the Byzantine era to the Islamic interpretation. Articles from the Koran have been requisitioned to the support structures of the domed ceiling as devotees may kneel and raise their eyes to remember the sacred text above them. There is a distinct lack of man or animalistic influence, as the iconography is specifically relegated to the religious features non-idolatrated. Finally, the amazing mosaic which surrounds the entire building, coupled with the engraved marble offers direct insight into the influence of Byzantine predecessors. Example 2: Dome of the Rock Currently, one of the most important structures in Islamic religion, the Dome of the Rock, represents a venue of extreme importance and, venerated by the Muslims, it is where the prophet Muhammad ascended to heaven.†[4] This simple belief has served as an instrumental catapult for many different wars and battles which evolved around the structure and location of the site. Essentially, this is a monumental domed structure created by Abdul Malik ibn Marwan in approximately 685 AD. The Byzantine influence may be immediately recognized through the multiple arches, the pillars inscribed with Koranic text, and the mosaic colorization which highlights both the exterior and interior of this remarkable structure. Additionally, the layout featuring extensive foundation and lack of religious iconography represents the direct Roman influence on the Byzantine architects. In fact, this structure continues to be represented, not as an Islamic specific creation, but as a mimic to a most remark able work in Syria known as the Cathedral of Bosra, created during a time of Roman rule.[5] And, as previously identified, it was through Roman integration and inspiration that the transcendence of architecture framed the Byzantine empire. Conclusion Easily identified through didactic calligraphy, spectacular mosaic, and highly inspirational domed structures, the Islamic identification with Byzantine influence has offered society a unique example of cultural assimilation without full scale disintegration. Representatively, the Roman influence throughout the globe has offered some of the most remarkable architectural features, including dam and aqueduct construction, in addition to modern buildings and bridges. Through tri-cultural amalgamation, the Islamic Caliphs were able to integrate the most effective traits of this Byzantine interpretation and redirect those features into their own religious facilities. The bright colored, highly regimented structures remain today as a reminder of necessitated devotion for followers; they are the essential proponents of spiritual migration, and the constant belligerent behavior surrounding their maintenance offers unique perspective into a cultural clash regarding the choice of architectural foundation. The beauty and multi-cultural integration of these structures and architecture, however, is ultimately essential to preserve, as the historical implications of pre-capitalist globalization offers direct insight into the highly devout nature of mankind’s spiritual and cultural plight, the effect of which has far reaching determinations into the future. References http://archnet.org/library/sites/one-site.tcl?site_id=7161 http://historymedren.about.com/gi/dynamic/offsite.htm?zi=1/XJ/Yasdn=historymedrencdn=educationtm=27gps=115_456_1436_699f=00tt=14bt=1bts=1zu=http%3A//www.wsu.edu%3A8080/%7Edee/MA/BYZ.HTM http://islamicart.com/main/architecture/intro.html http://www.sacredsites.com/middle_east/israel/jerusalem.html Kuban, Dogan. Moslem Religious Architecture: Development of Religious Architecture in Later Periods. New York, NY: Brill Academic Publishers, 1997. [1]http://historymedren.about.com/gi/dynamic/offsite.htm?zi=1/XJ/Yasdn=historymedrencdn=educationtm=27gps=115_456_1436_699f=00tt=14bt=1bts=1zu=http://www.wsu.edu%3A8080/%7Edee/MA/BYZ.HTM [2] http://islamicart.com/main/architecture/intro.html [3] http://archnet.org/library/sites/one-site.tcl?site_id=7161 [4] http://www.sacredsites.com/middle_east/israel/jerusalem.html [5] Dogan Kuban, Moslem Religious Architecture, Brill Academic Publishers, 1997, p. 17

Sundays :: Personal Narrative Child Abuse Essays

Sundays My mother has always lived her life helping others. That is why it came as no surprise when she set out on a one woman quest to turn her children into avid-volunteers and general bidders of good will. Around the age of ten, she decided that it was time for me to step out and do my part to start saving the world. At the time, being an every day hero was the last thing on my mind, and in my eyes it was much more of a chore than an opportunity. As time went on however, it began to open my eyes to my own life and the lives of others. â€Å"It’s good for you; it will keep you out of trouble;† those were her famous words. So on life went, as I spent year after year testing the rough waters of one service project after another. I had no choice in the matter. It was her belief that I was to always be busy. A life spent wasting my time away having FUN was just not acceptable. She even went so far as to sign me up to serve my time in the local small-town library in Sandy Pond, New York, while we were there on vacation. I knew I was doomed. As I got bored with one project, I would move on to the next endeavor. In four years, I had become a registered volunteer in three libraries, a hospital, the Special Olympics, the New Times 10K, Grand Canyon State Games, a homeless shelter, and the Race for the Cure. In each new challenge, I was there more to please my mother than to please myself. Lost in the jumble of good deeds and service hours, I eventually stumbled upon a small organization called the Child Crisis Center. Just like all the others, it started off with the same famous phrase. â€Å"It’s good for you; it will keep you out of trouble.† I can still remember my first day. I passed through the endless security doors, and my nose scrunched in horror from a stench that was a mix between a hospital and a playpen.

Lost in Translation Essay

â€Å"Most linguists would say that there is no such thing as a perfect translation and that something is always lost when we move from one language to another. † Sometimes when translating, there might be the difficulty, of finding a word that expresses or means the same thing, and because there isn’t one specific word that means the same as the other, instead of putting one word, many are used, to describe the words meaning. Each language has a specific way in which the words structure a sentence (grammatical rules to structure a sentence), so that the sentence can make sense. Because meaning changes from one language to another, words need to be added or omitted and the structure of the sentence needs to change, so that meaning of the words can be more accurately translated. When translating one needs to at times translate the meaning, and not the words, because the words could have different meanings. Even though the structure has changed the meaning can still be the same, they are just said in different ways. Each language has it’s own set of grammatical rules (and conjugations), which is why when one word is translated into another (in a different language), the grammatical structure also has to be correct, in order for the sentence to make sense. So in many cases, when translating, the grammatical structure needs to change too. After translating the words or sentence, and changing the grammatical structure, when the meanings are compared in different languages, they are more or less the same. But if you translate the words in their direct meaning, the sentence won’t make sense. Example of words, using different words to translate the meaning more accurately: English:Direct translation into Spanish:  ·Are you serious? Estas tu serio? This translation doesn’t make sense in Spanish. The words need to change so that the translation of the meaning, or expression is correct. The correct way of expressing these words in Spanish would be: No me digas! But when you translate these words back into the original language (English), the meaning would change. The direct translation of No me digas! is: Don’t tell me. In English when you compare the words: â€Å"are you serious? † to â€Å"Don’t tell me! † the meanings are different. â€Å"Are you serious? † would mean: Are you kidding? Really! Or I can’t believe it! While â€Å"Don’t tell me! † would mean: Don’t tell me what’s going to happen or don’t talk to me, I don’t want to hear it! When comparing the meanings, one can see the obvious difference. So in order to get the same meaning, words as well as their structure need to change.

Sarbanes-Oxley Act Relates to Internal Control Essay Example

Sarbanes Sarbanes-Oxley Act Relates to Internal Control Essay Sarbanes-Oxley Act Relates to Internal Control Essay Running:Sarbanes-Oxley Act relates to Internal Control How the Sarbanes-Oxley Act relates to Internal Control? Paris Hudnall Accounting 1 Instructor Wiley December 1, 2010 How the Sarbanes-Oxley Act relates to Internal Control? Former President George W. Bush signed the Sarbanes-Oxley Act on July 30, 2002. The Sarbanes-Oxley Act also known as Public Company Accounting Reform, and called Sarbanes-Oxley, or SOX (Wikipedia n. d. ) The enactment of this United State federal law was written for publicly traded companies to provide guidelines to corporations to assist with improving their internal control. Internal control is organizational plan and various measures created by a corporation to safeguard assets, encourage employees to follow company policy, promote operational efficiency, ensure accurate, and reliable accounting records. (Horngren, Harrison, and Oliver 2010) . corporations, such as Tyco International, Enron, and WorldCom were part of a scandal, because they participated in over stating earning, profits, questionable accounting practice, lack of independent auditing, and weak corporate governance (Wikipedia n. . ). These scandals cost investors billions of dollars, the collapse of Enron, consumers’ jobs and weaken the consumer confidence. Corruption within the corporation occurred due to the lack of internal controls systems. The Sarbanes-Oxley Act contains 11 titles with several sections, which outlining the requirements in which corporations must implement to improve their internal corporate governance and accounting practice. (Wikipedia n. d. ). The Sarbanes-Oxley Act will improve the internal control of monitoring, information system, control procedures, environment control and risk assessment. This paper will look at four key provisions in the Sarbanes-Oxley Act that focuses on corporation internal controls, regulations on how corporations managed their company internal structure and accountability in the area of outlining management assessment of internal controls, corporation responsibility, finance reporting, disclosure of reports, time period of disclosures, and criminal penalties for altering documents. Title IV section 404; Management Assessment of Internal Controls ensures corporations have organizational plan and guidelines (FindLaw Sec: 404 n. d. ). Guidelines in the corporation help establish an expectation within the work place, and everyone is working toward the same gold. In order to achieve this goal management must submit an annual report, which states the responsibility of management for establishing and maintaining a sufficient internal control structure, and procedure for financial reporting (CPA Journal 2207). By establishing these corporate interior procedures, it safeguard corporate asset by holding the corporation liable for reviewing financing documents and separation of duties limit financing fraud. Saharan-Oxley Act require at the end of the fiscal year the corporation has to report the effectiveness of the internal control structure and the procedure used for the financial reports (FindLaw Sec: 404b, n. d. ). These internal guidelines increasing the accuracy of proper record keeping, corporate information more reliable and increase profitability. Title III of the Sarbanes- Oxley Act is Corporate Responsibility. Section 302; outline corporation responsibility for the corporation financial reports. Sarbanes-Oxley Act place more responsibility on senior executive in the accuracy of corporate financial reports (Findlaw. com, n. d. ). One component of internal control is the corporate environment, which beginning with the owner of the corporation (Horngren, Harrison, and Oliver 2010). The owner or senior executive show honest and respect for the rules of the corporation, which set the example for the employees (Horngren, Harrison, and Oliver 2010). Management assigns responsibilities to employees and separation of duties, as part of the internal procedure. By placing limitations on internal control procedures, employees are clear on their responsibilities, higher job accountability, and limit two or more employees from working together to defraud the corporation (Horngren, Harrison, and Oliver 2010). Senior executive has to sign off on all financing report validating they have read and confirmed the content contains no untrue statements of material. All financial statements have to be verified, and the financial condition of the corporation is presented clearly and actually. By Following Saharan –Oxley Act corporation responsibility section 302, it created guidelines, and a paper trail internally to discourage and control another Enron scandal. Title IV of Saharan Oxley Act enhanced financial disclosures. Section 401 outlines disclosures in periodic reports. To improve internal controls of accurate reliable accounting records corporations are required to ensure all financial statements are prepared according to accounting principles under title IV(FindLaw Sec:401, n. d. ). All financial obligations, arrangements, off balance sheet transactions, and any relationships that may have current or future effect on financial conditions have to be present (Soxlaw. com). All financial reports have to be clear of incorrect statements and transparent. With internal separation of financial procedure in place, it secures the accuracy of financial statement and limits fraud. To strength public confidence the Sarbanes –Oxley Act in section 409 requires public traded corporation to disclose to the public on a regular basis report and presentation on the financial condition, market trend and financial changes (FindLaw Sec:409, n. d. ). This will assist in protecting investors and public interest. These sections assist with internal control of information system, limit unethical acts by personnel, and transparency of company risk. In light of the accounting scandals in the United States TitleVIII, Corporate and Criminal Fraud Accountability, section 802 outlines consequences for not following the law and altering documents (FindLaw n. d. ). Accountants took part in Enron and Tyco financial scandal. Corporations were lack with independent auditing, accountants’ oversight, and accountants’ preformed consulting work for companies they audited, and accountants were self regulated (Journal of Accountancy 2003). After the passing of the Sarbanes-Oxley Act, internal procedures were put in place. These procedures regulated internal control for accounting firms. Guidelines focusing on accountants conflict of interest with corporations. The Act includes any person or persons knowingly destroy, conceal, alter, falsely record information, or obstruct can be imprisonment and/or fine up to 20 years (FindLaw Sec: 802, n. d). Accountants working for corporations are not allowed to audit the client files. New audit procedures were implemented, with auditors having to confirm they had review management internal controls financial procedures (Journal of Accountancy 2003). These internal control procedures help separate duties and create confidence among the employees and deter fraud. Accountants are required to keep audit file and work papers for five years. Any accountants knowingly, and willingly violate the law can be fine and/or imprison up to ten years (Soxlaw n. d). Since the passing of Sarbanes-Oxley Act, some business has relocated to places were the financial sector and laws are more relaxed. There is still concern and some debate over compliance cost, whether the transparency is with foreign firms, and numerous other issues. Companies are implementing all section of the act; however the most costly portion is the assessment of internal control. Documents, reports and financial manual and control require great effort (Wikipedia n. d. ). The stricter the internal control guidelines the more costly to the corporation. The internal control is the guidelines and organizational plan for a corporation. The Sarbanes-Oxley Act restructured how a corporation internal procedures are handled. With these internal control laws in place for a corporation to follow corporate assets are better safeguarded; employees are clear on procedures, company policies are spelled out, more environment control and financing reports are more reliable. The Sarbanes-Oxley act has been praised for improving internal control, which has been successful in deterring corporate fraud and scandal. With more accurate, reliable financial statement, investor confidence, independent audits, executive accountability. Reference Addison-Hewitt Associates. Initials. (2003). A Guide to the Sarbanes-Oxley Act. Retrieved from soxlaw. com Find law, Initials. (n. d. ). Sarbanes-oxley act of 2002. Retrieved from, fl1. findlaw. com/nerws. findlaw. com/cnn/docs/gwbush Horngren, Charles, Walter Harrison, and Suzanne Oliver. 7. Accounting 1. 2010 ed. New Jersey: Prentice Hall, 2008. 379. Print. Jean, Bedard Graham, L, amp; Hoitash, R. (October, 2007). Sarbanes-Oxley Section 404 and Internal Controls. retrieved 11/29/2010, from The CPA Journal Web Site: ysscpa. org McConnell, Donald amp; Banks, G. (2003,September). How Sarbanes-Oxley Will Change the Audit Process. retrieved 11/29/2010, from Journal of Accountancy Web Site: www. journalofaccountancy. com Sarbanes Oxley Act . Â  Wikipedia,The Free Encyclopedia. 2002. Wikipedia Foundation. 11/30/2010Â  lt;www. wikipedia. org/wiki/sarbanesgt;. SEC Immplements Internal Control Provisions of Sarbanes-Oxley Act. (2003). retrieved 11/29/2010, from U. S. Securiti es and Exchange Commission Web Site: www. sec. gov

The healthcare reform debate

The healthcare reform debate The health care reform debate has continually heated up in the recent years among various interest groups, government officials, the House and the Senate and the media. This debate is of different interests to different interest groups as some look into the long term benefits where as others are profit-driven at the expense of the public.Advertising We will write a custom essay sample on The healthcare reform debate specifically for you for only $16.05 $11/page Learn More HR 3962: The Affordable Health Care for Americans This bill was crafted by the House of Representatives in November 2009 but later on December, 2009 the Senate passed a substitute bill, Patient Protection and Affordable Care Act which was later abandoned for the Healthcare Reconciliation Act of 2010. List of recommendations by interest groups A group of health policy experts, health insurance executives, business leaders, economists, hospital administrators among other experts held several workshops to discuss health care reforms in a forum known as the Fresh-thinking Project and came up with the following recommendations; Change the existing fee-for-service payment to a system that promotes and rewards improvement in the well-organized provision of quality care and put in the expansion of outcome, procedures to direct payment. Payments ought to be allied to improving patient products, reducing racial and further inequalities in outcomes, mounting effectiveness, and restraining the growth in the cost of care. Consequently connecting payment to outcomes will necessitate constant investment in the regular growth of outcomes measures (Terry, 1). There is a need to pool a risk and therefore exchanges both regional and state to guarantee the Americans without access employer based insurance or any other type of insurance is enabled to obtain an average benefits package. Employers are also supposed to also be permitted to play a part in these exchanges designed for their e mployees coverage. Typically, underwriting individual and small group insurance firms do not perform well due to risk selection. Therefore in order to reduce poor selection there should be compulsory coverage for standard benefits and risk accustomed payments on the part of the exchanges. These mandates ought to be matched with mechanisms that ensure adequate participation of those qualified to avoid the buildup of just the high-risk people in the exchange. These mechanisms should include considerable subsidies, probably joint with enforceable directives. It is also important to recognize the efforts of the employers in their employees’ coverage. According to the experts revenue source which includes a cap on the tax exemption which touches on employer-based insurance to support health care should be implemented to insure all Americans. There are tens of millions and budding numbers of Americans who are not insured and approximately 70% of these Americans cannot afford to pay for their insurance (Jost, 1). Consequently, more savings should be mobilized to insure all Americans like passing on accessible health income or levying tax on tobacco. President Obamas new health care reform and the recommendations The health care reforms recommended by Obama is meant to radically reform the insurance market by barring pre-existing stipulation, eradicating underwriting which is founded on gender, education, occupation or health status. It will also provide a guideline on the crucial benefits that the insurance plans must cover, to improve transparency and insurance disclosure. Therefore his reforms to some extend will concur with their recommendations because it is going to create a national health insurance exchange where every new non-group policies will be put up for sale and make insurance accessible for employees of small and possibly even the large employers. The exchanges should raise competition and reduce the rising administrative costs so as to reduce overall costs and enhance accountability. As a way of insuring all the Americans the Obama reforms if legislated would oblige employers with payrolls above $500,000 annually to grant health insurance to their insurers or forfeit a penalty (Jost, 1 and alternatively majority will be insured through House leadership. It will as well recognize small businesses who have covered their staff by granting them tax credits. However, this idea has not been welcomed by many business owners. Similarly, many people look at it as a means of making those who are well off to pay taxes for the poor.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More To raise money to cover such people, reforms are proposing taxation of medical device manufactures because this is likely to offer the government about $20 billion. The senate bill intents to reach or raise $40 billion from the device makers. However, this m ay be difficult because national lobbyists for the industry on the other hand are favoring reconciliation to the lower amount and therefore this could increase lobbying. The health care reforms proposed by president Obama’s administration have both losers and gainers and therefore everyone is pulling their side so that they will not be affected negatively (Terry,1). The insurers feel that the reforms do not favour them whereas other stakeholders and interest groups feel that this will affect delivery system as well as ensure almost all Americans have access to healthcare. Children’s hospitals on the other hand feel that they will have more to lose as a result of the reforms than full-service hospitals. I think in the long run all these reforms will work out to the advantage of all Americans if the end result actually moves America closer to sustainable healthcare system. Jost, Timothy. HR 3962: The Affordable Health Care for Americans; health affairs blog Act. 2009 â €“ July, 27, 2011 https://www.healthaffairs.org/do/10.1377/hblog20091030.002649/full/ Terry, Ken. â€Å"Interest Groups Redouble Fight on Healthcare Reform† 2009 July, 27, 2011 https://www.cbsnews.com/news/interest-groups-redouble-fight-on-healthcare-reform/Advertising We will write a custom essay sample on The healthcare reform debate specifically for you for only $16.05 $11/page Learn More

Input and output Essay Example | Topics and Well Written Essays - 500 words

Input and output - Essay Example The keyboard is one such input device that inputs characters and instructions directly into the computer, where characters refer to text. On the other hand, instruction comes in the form of text and function keys that are specially programmed to deliver instruction. Other than the keyboard, there is a need to have pointing devices, based on the user interface that a computer uses, where graphical user interfaces require pointing devices. These include mice, touchpads, trackballs, trackpads and even touch screens, which position the cursor at different positions on the screen of the computer. Apart from the common input devices, there are other specialized devices used in input based on their application and the need to have them, which include scanners, magnetic ink character recognition, barcodes, voice input and graphic tablets. These are specialized, as they are not necessarily in every computer operation, for example, a bar code scanner is only used in points of sale to input the identity of an item on sale for the processing of its cost. After the data is input into the computer, it travels through the expansion bus and into the processor for computation creating a need to view the product (Patkay). In this case, output devices come into play and include visual, audio and graphical output. Visual output appears in the form of on-screen output where all information is displayed on a screen that could be and led, LCD or even a CRT monitor. The screen creates the first interaction with processed data or even data that has been input into the computer providing visual expression of data for users. Another form in which data can be output is through hard copies of data, where information is printed on paper and presented to a computer user. These produce both written numbers and letters while other create impressions of graphics, but are all based on

4G Wireless Systems Essay Example | Topics and Well Written Essays - 2500 words

4G Wireless Systems - Essay Example Data packets are sent wirelessly to the satellites that help to transfer data quickly. This change has brought about much relief for the general public as now communication can be easier and much faster and not to mention it has become a lot less tedious. However, the fast paced changes in the technological world make it a lot harder for various companies and industries to keep up. One day a new product is introduced and the next day the team sits down to chalk out the plans to make the product better. A perfect example would be Apple’s effort to introduce new and improved versions of the iPhone and then there is the competition that makes companies run faster and faster. Using the last example of Apple it is now common knowledge that Google’s Android is becoming the competition to the iPhone. In the same manner, wireless systems have evolved from time to time and continue to do so.The wireless communication systems have been defined by giving then designations with reg ards to generations. The first generation was introduced in the early 1980s and made use of analog frequency modulation and were more or less used for the purpose of voice communication. It was not much later in the late 1980s that the second generation of wireless system technology made its way in the market was once again focused on voice communicationÃ'Ž Later, instead of a third generation technology, there was a midway between the second and third generation know as 2.5 generation.