Wednesday, July 31, 2019

Oppression: a Comparative Literary Analysis

Oppression: A Comparative Literary Analysis There has been an ongoing battle within trends in society, and continues as time evolves and revolutions occur. Such battles include issues of oppression; be it in marriages, families, or in society as a whole. Two particular stories that tackle these issues within the idea of oppression include â€Å"The Story of an Hour† by Kate Chopin, and One Flew Over the Cuckoo’s Nest by Ken Kesey. While Chopin’s story deals with how women are expected to conform by society’s standards, Kesey’s piece argues how men are feeling emasculated from the pressures of society in whole. Such major similarities and difference these two have with one another include dealings with marriage, the desire for individualism and nonconformity, and the issues with gender norms. Now Kate Chopin’s â€Å"The Story of an Hour† is a short story of a woman who, because of her husband’s supposed death, realizes her newfound freedom and independence. One Flew Over the Cuckoo’s Nest, on the other hand, is a novel set at a psychiatric hospital located in Oregon, with characters including Chief Bromden, one of the protagonists and the narrator, who is half ­Native American and pretends to be deaf and mute. There is also Randle McMurphy, who is the other protagonist and a rebellious convict sent from prison. The plot concerns itself with McMurphy’s interaction with the other patients in the ward along with those who run it. From then on he comes up with events for the patients to participate in, with the intention of making them stand up for themselves against society’s pressure. Initially he thinks that being in a psychiatric institution is an easy way out compared to prison, however in the end he violently thrashes against Nurse Ra.

Tuesday, July 30, 2019

Kidney Stone Ncp

Kidney Stone Care Plan Admitting Diagnoses: Client not being admitted at this time Current Diagnosis: Ureteral Calculi Other Medical Diagnoses: HTN, Hyperlipidemia, Kidney stones, Smokes Tobacco, Tonsillectomy-child age yrs. Pathophysiology: Urinary calculi are solid particles in the urinary system. They may cause pain, nausea, vomiting, hematuria, and, possibly, chills and fever due to secondary infection. Diagnosis is based on urinalysis and radiologic imaging, usually noncontrast helical CT. Treatment is with analgesics, antibiotics for infection, and, sometimes, shock wave lithotripsy or endoscopic procedures.About 1/1000 adults in the US is hospitalized annually because of urinary calculi, which are also found in about 1% of all autopsies. Up to 12% of men and 5% of women will develop a urinary calculus by age 70. Calculi vary from microscopic crystalline foci to calculi several centimeters in diameter. A large calculus, called a staghorn calculus, can fill an entire renal calyc eal system. About 85% of calculi in the US are composed of Ca, mainly Ca oxalate. Composition of urinary calculi; 10% are uric acid; 2% are cystine; most of the remainder are Mg ammonium phosphate (struvite).General risk factors include disorders that increase urinary salt concentration, either by increased excretion of Ca or uric acid salts, or by decreased excretion of urine or citrate. Urinary calculi may remain within the renal parenchyma or renal pelvis or be passed into the ureter and bladder. During passage, calculi may irritate the ureter and may become lodged, obstructing urine flow and causing hydroureter and sometimes hydronephrosis. (Preminger, MD, 2012) Common areas of lodgment include the ureteropelvic junction, the distal ureter, and the ureterovesical junction.Larger calculi are more likely to become lodged. Typically, a calculus must have a diameter > 5 mm to become lodged. Calculi ? 5 mm are likely to pass spontaneously. Even partial obstruction causes decreased gl omerular filtration, which may persist briefly after the calculus has passed. With hydronephrosis and elevated glomerular pressure, renal blood flow declines, further worsening renal function. Generally, however, in the absence of infection, permanent renal dysfunction occurs only after about 28 days of complete obstruction.Secondary infection can occur with long-standing obstruction, but most patients with Ca-containing calculi do not have infected urine. Preminger, MD, G. M. (n. d. ). Nephrolithiasis; stones; urolithiasis. Retrieved from http://www. merckmanuals. com/professional/genitourinary_disorders/urinary_calculi/urinary_calculi. html Textbook clinical symptoms: The major manifestation of stones is severe pain, commonly called renal colic. Flank pain suggests the stone is located in the kidney or upper ureter. Flank pain that extends toward the abdomen or to the scrotum and testes or the vulva suggests that stones are in the ureters or bladder.Nausea, vomiting, pallor, and d iaphoresis often accompany the pain. Frequency or dysuria occurs when a stone reaches the bladder. (Ignatavicius & Workman, 2010) pg 1571 Actual symptoms: Flank pain extending toward the abdomen, dizziness, sweating, and nausea w/o vomiting. Patient states his pain is an 8/10 on the pain scale. Pain is described as constant and sharp with no alleviating factors. Complications or potential complications: Potential; Hydroureter, hematuria, hydronephrosis, abrasion, oliguria or anuria, and infection. Ignatavicius & Workman, 2010) pg 1571-1572 Safety Issues: Fall risk level – Low, but still a potential complication from patient’s c/o dizziness from pain. Delegation Issues: Assist patient when ambulating. |Client Data | |Age | |38 | |Physical Exam (include all body systems) | (Physical Exam) | |Age | |38 | | | |Male | | | |Height | |69. in | |Weight | |180lb | |Temp | |99F | |Pulse | |90 | |Apical Pulse | |88 | |Resp | |20 | |BP | |169/71 | |BP supine | |( Noted | |O2 Saturation | |100% RA | | | | | |NEURO: nonfocal, AXOX4, c/o pain. |HEENT: Denies headache; PERRLA, Ears unobstructed, symmetrical, no loss of hearing, Nares are clear, w/o drainage or obstruction, Oropharynx is clear w/ | |membranes pink in color and intact, Neck is supple with full range of motion, | |INTEGUMENT: Skin warm, moist-diaphoretic, intact w/saline lock in RU-AC, dressing is clean, intact, non-tender, free of redness. | |CARDIOVASCULAR: No JVD noted, apical pulse regular at 88bpm, S1/S2 auscultated, no c/o chest pain/pressure | |distal pulses palpated in all extremities, capillary refill

Monday, July 29, 2019

Lessons From Teaching Millennials

Their Comfort Zones and Ours Kenneth Stewart, one who professed at college and taught high school, wrote an article about his learning with teaching called â€Å"Lessons From Teaching Millennial†. In the article, he told us about his 2005-6 classes. He wanted to share his observations about their behavior, his teaching mistakes while working with them, and his beliefs about how we can best work with the current generation of college students. He believes that students should be both challenged and patiently taught while the teachers and students move outside their comfort zones.Stewart told us that when a big gap developed between his expectations of the students and theirs of themselves, he asked them their reactions to the course. Most of them agreed that the course was more demanding then they thought It would be even though he had the same standards he had asked of students he taught In the asses, ‘ass, and ‘ass. He noticed that they were less motivated and tho ught that he was responsible for their learning instead of themselves. For the next semester, he decided to move his expectations closer to what his students thought they would expect.He gave them ore options like whether they wanted to present their research to the entire faculty. He also agreed to the classes suggestion of written versions of his oral pre-exam reviews and the average grade on the tests climbed to mid-level Bi's. Stewart noticed that many students submitted brief drafts and rarely seemed to be proofread. He soon learned reviews helped them to memorize for exams but didn't cause thoughtful reading or understanding. At the end of the course, he concluded that moving the class closer to their comfort zone, was successful for their opinions of them and their grades, but they didn't really learn the content.When Stewart was focused so much on his students' actions and attitudes, he realized he presented an image of teaching that was incomplete. He was so distracted by t he classes issues that he lost touch of the less vocal students. He read a review from a female student that made him open his eyes and discover that he made many mistakes in planning the spring course and his instructional decisions. Stewart agreed to the fact that it was easier to describe his students' flaws than his own. The main mistake he made in the planning of his spring course was that he was attempting to gain back his self confidence as a teacher.He never considered that the reviews encouraged less understanding. He stated that he shortchanged the students who benefited more from challenging expectations. After considering both the students and his teaching, Stewart decided that it was important to find an appropriate balance between challenge and support which Is difficult when students demonstrate differences In academic talent, motivation, and readiness for university work. He said that we should acknowledge today's students need teachers who are apparent but all of th em need teachers who expect them to meet high standards.In conclusion, Stewart lives that it remains critical that we ask all students to meet standards worthy of a university degree? even if it means they must sometimes move outside their comfort zones and we must move outside ours. The course was more demanding then they thought it would be even though he had the same standards he had asked of students he taught in the asses, ‘ass, and ‘ass. Challenge and support which is difficult when students demonstrate differences in should acknowledge today's students need teachers who are apparent but all of them university degree– even if it means they must sometimes move outside their comfort

The Similarities and Differences between Ijarah and Leasing Essay

The Similarities and Differences between Ijarah and Leasing - Essay Example Since the banking crisis around the world, many countries have shifted to an alternate banking system such as the Islamic banking system in which there is a mechanism of sharing profit and loss and using fixed service charges instead of interest charges which eases the pressure on the economy. Some prohibitions and certain guidelines have been drawn by the Shariah law, which makes a clear comparison between the conventional finance system and Islamic finance system. The unlawful charging of the interest, Riba, is the foremost concept that is prohibited by the Islamic Shariah, while it also prohibits gharar, an uncertainty in activities and has made gambling, Maisir, forbidden which makes it to differ from the conventional finance system in which interest is considered to be a common ground. In an Islamic term, Ijarah is an agreement to offer something for a lease, rent, or wage. According to a different meaning in Islamic fiqh, Ijarah is also referred to as a payment offered to a person for the services that were delivered by the same person. However, if the term Ijarah is considered in the setting of Islamic banking, it is referred to as the process of transference of a particular property from one person to another in exchange of a lawful return or rent from the owner. The procedure involves the lawful transference of the asset from the owner to the lessee and ends with the purchase of the leasing object. Ijarah in the context of Islamic banking is known as Ijarah Thumma Al-Bai or Ijarah Muntahia Bittamleek, which is a type of leased contract that can only be ended with the purchase of the leased asset. The paper discusses the two concepts relating to the finance system, the convention form of financing system and the Islamic way of financing. Moreover, the paper will discuss the leased contracts based on Ijarah, which is consistently being used by the Islamic institutions. Furthermore, the study will differentiate between the concept of Ijarah leasing and financial and operating leases. The study will also highlight the accounting systems which have been recommended by the Accounting and Audition Organization for the Islamic Financial Institutions (AAOIFI) and the International Financial Reporting Standards (IFRS). Lastly, the paper will give recommendations to conciliate between these approaches. Lease is defined as a rental agreement between the two parties in which the owner of the asset gives rights to the lessee to use the asset, and it would be the responsibility of the lessee to compensate timely and contractual payments to the lessor (Brealey et al., 2006(. There are many benefits in leasing over obtaining external borrowing or purchasing assets by making full payment, and it can benefit in terms of the saving of the taxes, costs associ ated with the use of assets, and mitigation of risks (Ross, Westerfield and Jaffe, 2005). Leasing can create a positive impact as it reduces the cost of financial distress and minimizes the chances of bankruptcy. Even if the lessee occurs to be a defaulter, the lessee would be given a higher priority than a creditor who just borrows money. Leasing generally helps in the sharing of inflation risk, business risk, and residual value risk. The residual value risk is considered to be the risk associated with the market value of the asset at the maturity date which can be transferred from the lessee to the lessor who has the authority to adjust the lease payments to cover the risk. If the lessor can earn an advantage from the secondary market, the lease payments

Sunday, July 28, 2019

Enterprise Resource Planning Research Paper Example | Topics and Well Written Essays - 500 words

Enterprise Resource Planning - Research Paper Example The product that has been chosen for analysis, SAP ERP, also offers the services to manage one’s business and provide a structured form to the business operations. SAP (2011) explained that SAP ERP has a diverse range of services related to it; self-services for managers and employees, sales-order management, corporate performance management etc. The module of self services (for manager and employees) enables the employees to apply for leaves, in accordance with the number of leaves that have been unconsumed by them. The leaves are instantly sent to the manager in an automated manner for his approval. This system can be useful to create efficiency and productivity in the human resources operations since all the operations are automated. SAP (2011) stated that the availability of data, such as on-going projects and previous leave applications, facilitates effective decision making from the manager. The module of sales order management offers access control to sales data, order processing and basis for the analysis of relevant data. Enterprise Resource Planning Newsletter (2011) agreed that the automation of operations reduces the need for constant administration; therefore administration costs can be reduced significantly.

Saturday, July 27, 2019

Do the provisions of the Sale of Goods Act 1979 on the passing of Essay

Do the provisions of the Sale of Goods Act 1979 on the passing of property and risk, and their effects, make sense today - Essay Example This paper looks at the Sale of Goods Act of 1979 with regard to its relevance in the modern business environment. It does this by looking at some of the changes which have happened in the recent times, such as the introduction of ecommerce and how this affects the relevance of the Act. The Sale of Goods Act of 1979 was meant to make the transaction of goods between one individual and another easy. It took care of how goods are transferred from one point to the other and also the contractual obligation that regard such transaction. The act also details the issues of how ownership is transferred, and what triggers this ownership transfer. Like most acts which are meant to make the business world run in a smooth way, the act has a number of issues which must be taken into consideration. This is because as Rotherham (89) argues, the business world has evolved a lot in the past twenty years and although the Sale of Goods Act 1979 was amended in 1995 to highlight some new challenges in the business world, it still faces many issues as the nature of business has changed. Some of these issues include the following; When the act was being drafted 35 years ago in 1979, the nature of business was much differentiated from the way it is today. International trade was not as established as it is today. Because of this, the Act seems to have only considered the transaction of business within the borders and between people under the same legal jurisdiction. However, international trade has changed over time and in the modern commerce world, it is often that individuals are trading across the UK borders and the international borders. This brings in numerous challenges because the parties to a business translation may not necessarily be under the English law. The Sale of Goods Act 1979 lacks a lot with regard to dealing with this modern business environment. The Act of 1979 has several rules as regards the transfer of

Friday, July 26, 2019

Abdurrahman Zeitoun and The Hero with a Thousand Faces Essay

Abdurrahman Zeitoun and The Hero with a Thousand Faces - Essay Example The object of this paper is to depict the journey of a real life hero seen through Campbell’s version of heroic adventure and dilemma. Campbell has put forward three main criteria as features of a Hero’s journey. The actions and adventures of a real life personality, Abdulrahman Zeitoun are assessed on the basis of the criteria mentioned by Campbell. The altruistic deeds of Zeitoun has placed him on the altar of a modern day Hero and can be a guiding light for the young generation to be strong and fearless in all difficult situations. The mythological set up of Joseph Campbell’s book The Hero with a Thousand Faces has expressed the adventures of an emerging Hero. With many mythological examples the book explains how different people can display courage in the face of adversities and achieve the status of a Hero by fulfilling the call of their missions. The journey of the Hero starts when he gets a call for a mission and on basis of the call he steps in a hitherto unknown and supernatural world from the comforts of his ordinary world. In this journey he faces many hurdles which he overcomes with great display of courage and determination. Eventually, he returns to his homeland equipped with all the powers of a superhero and from then on he uses his power for the welfare of his people. There are three different stages of the journey to heroism and they are Departure, Initiation and Return. The journey that one has to make in his life indicates moving forward without any hesitation and. The journey is full of challenges that one has to overtake with sheer integrity and willpower. Only by overcoming the fear of the unknown, one can emerge victorious as a true hero. The mythological journey of the Hero depicted in this book can act as an inspiration for generations to come. (Campbell, xxiv) Campbell depicts in his book the three stages through the story of a mythological character’s journey and his adventures. He uses various appropriate examples from mythology and religious history to describe the journey of his hero. He embarks on the journey when he gets a call from the supernatural and the first stage of the journey begins when he faces Separation from his own ordinary world. (Campbell, 45-53) â€Å"A sharpened edge of a razor, hard to traverse, A difficult path is this—poets declare!† – (Campbell, 21) Every man who dares to respond to the call of the unknown knows very well the dangers lurking ahead and he alone has to face them with courage and determination. (Campbell, 21). Initially he refuses to respond to the call but then he is assured of supernatural assistance. This gives him the courage to embark on his journey and face the challenges ahead. The second stage is about the hero’s Initiation to the supernatural world. In his journey to this mystic world he faces many tough challenges and tribulations but every time he overtook them and achieved victory with his extraordinary po wers. His bravery won him the good fortune of meeting the Goddess. â€Å"At their word, the word which tortures the spirit, The sick woman was turned into a corpse, The corpse was hung from a stake† – (Campbell, 99) The hero of every era at one time or the other in his life has to confront his other self either by being absorbed by it or by absorbing it. Life will throw at him challenges which will require him to let go of his pride and inhibitions and he must surrender himself to the flow to rediscover himself. In this journey the Hero was provoked towards temptations and like any ordinary man he surrendered his will power to such provocations. Still, the Holy Father gave him the chance to atone for his weakness and thus he received the chance to cleanse himself of his sins. Gradually he gets elevated to divine status and he is bestowed with powers

Thursday, July 25, 2019

America's Post-Civil War Growing Pains Essay Example | Topics and Well Written Essays - 750 words - 1

America's Post-Civil War Growing Pains - Essay Example During this major era of the US history, the major events that lead to the turning of the entire society were the emancipation of slavery and the passing of two amendments i.e., thirteenth and fourteenth. The Civil War provided the African Americans freedom from their masters by outlawing slavery within the country. They now had more control over their own lives. Many wanted to buy land so they could continue on with the planting life. This freedom allowed blacks to control their own lives in their own ways. They were used to cultivate lands and hence started to buy land of their own to continue their cultivation life. Yet following the Emancipation Proclamation, war of two more years, served by African American groups, and the crush of the Confederacy, people were even unwary to address the question of complete citizenship for its freshly released black population (Guelzo, 2006). The passing of the 14th and 15th amendment was prominent. The fourteenth amendment assured all citizens that they can experience the â€Å"due process† in case if any of their constitutional rights are breeched. So due to this, an individual was provided the right to explain his/ her part of the tale before the formation of a decision. The fifteenth amendment allowed voting rights to every male citizen irrespective of their color, race or former condition of slavery. Thus the black males were able to vote and be a part of the electoral process to elect the government of their choice. The affect of the above mentioned turning points on the present America is that nowadays there is no discrimination in the whites and non whites within America and the biggest example of the level of equality is the Victory of President Obama who himself is non white. The cultural change is that today inter marriages among the two are common. The economy booms due to efforts from all corners of society and the overall society has developed the concept of equal rights for all humans. These Reconstru ction Period amendments constituted the rights that, thru extensive proceedings, extended to rulings of the Supreme Court initiating in the early 20th century that outlawed state laws based on discrimination. The Civil Rights Movement proved to be a second reconstruction as it headed to civil rights laws in the year 1964 and 1965. These laws enforced and protected complete civic rights of Afro-Americans. The reconstruction period might have been different if President Lincoln had not been assassinated because he would not have let the radicals to gain position within the government. Moreover the regain of white rule on the South at the end would not have resulted in depriving the non-whites from their civil rights that were formerly provided by amending the constitution (Rife, 2002). The rapid industrialization and urbanization resulted in the development of more jobs and the freed slaves were now ready to be used for the work in industrial processes. Overall the economy boomed and the average man life enhanced due to increased employment and more available products. After the passing of the amendments to ensure the civil rights of non-whites various attempts were made from the law enforcing agencies to continue the discrimination. The Southern Democratic force to continue blacks in their "previous status"

Wednesday, July 24, 2019

What are the basic task dimensions of work systems such as jobs Essay

What are the basic task dimensions of work systems such as jobs - Essay Example These dimensions are a collaborative work of Timothy Butler, Director of Career Development Programs at Harvard Business School, and James Waldroop of Peregrine Partners. According to them these dimensions are: The research is based on the fact that where there is discretionary task completion, there is less participatory work of designing job elements as the task is determined by his / her subjective standards (Yuen, Hopp, & Iravani). SPIEGELAERE, S. D. (2012). Job Design and Innovative Work Behavior: One Size Does Not Fit All Types of Employees.  Job Design and Innovative Work Behavior: One Size Does Not Fit All Types of Employees,  8(4). Retrieved from http://www.academia.edu/2411133/Job_Design_and_Innovative_Work_Behavior_One_Size_Does_Not_Fit_All_Types_of_Employees Yuen, G., Hopp, W. J., & Iravani, S. M. (n.d.). Operation Systems with Discretionary Task Completion.  Department of Industrial Engineering and Management Sciences Northwestern University, Evanston, IL. Retrieved  March  11, 2013, from

Building defects and diagnosi Essay Example | Topics and Well Written Essays - 4500 words

Building defects and diagnosi - Essay Example In stipulations of non-structural cracks, like thermal movement cracking as the fault has been mentioned which can compact with by use of a comparatively flexible mortar to permit insignificant movement to take place without cracks. Management for structural cracking can contain; epoxy resin inserted into the splinter to support the objective bond in the areas close to the split, rebuilding the faulty wall segments or edging the split using steel rods. For faults in crater wall ties, it is suggested that the accessible decomposed tie is detached from the external leaf in order to decrease the prospective for sustained decay, lamination and weakening of the external sheet by cracking. From a supplement point of view, it should also be kept in mind that the substitute tie is placed into the body of the block as compared to that into the mortar joint wherever the innovative tie would have been bedded. (Schulte, 2002) The building material fault also demonstrates harm in armor to frame structure. The progress causing inconsistency may take a diversity of forms. Key features in the incidence of defects in claddings differ from one situation to another and cures are founded on definite conditions, on the other hand the key pointers can be thermal and humidity movement, firmness of cladding deterioration, rain diffusion and cracking. Another part deals with faults in wood in which one o... From the studies, it can be estimated that the hitch of damp rot is more simply treatable than dehydrated rot but as it concerns to dry rot as well it is first vital to place and abolish the basis of dampness. As stated in the case file the management is alike. That is, eliminate the source of dampness then support fast drying of affected areas and eliminate damaged with replacing it with additive treated timber. The extra harm to wood is caused by the main danger, which comes in the form of the insect attack in this case the wood boring insects. As the nature and degree of harm again differ from position to position, therefore the resolution will also oscillate. The timber boring insects can be recognized as mainly beetles. The features that can aid in pointing out further clearly the kind of wood boring insects contain the kind and form of wood, the size and figure of flight holes; the quality and type of bore dust and nature of bored tunnels. The cure for an insect assault can distinguish extremely and it is essential to make sure that obvious recognition of the exact insect is finished. The condition and type of wood will be chief factors in supporting insect assault. It is significant to properly identify the insect type to allow it to be properly categorized. The other key flaw in buildings approaches in the form of wetness in walls. The wetness causes decrease of the building organization. This fault can be considered as the most destructive one meets. (Schulte, 2002) The fine indicator for humidity in walls is that it is initiated largely at ground level and quite constant added with a straight tidemark of up to one meter. If the humidity is indicated on exterior

Tuesday, July 23, 2019

My First Assignment as an Executive Assistant Essay

My First Assignment as an Executive Assistant - Essay Example At the same time, such responsibilities extend and uphold the interest of the company that works in collaboration with other insurance companies. Costs of services are then considered to be in conjunction with a pre-approved limit that carries an effective balance of duties and responsibilities. Similarly, certain conflicts arise when the balance is distorted and medical errors in the clinical institution attracts a situation in stark comparison to the ethics and laws that the company stakeholders believed in while protecting their best interests. Conflict of laws certainly worked against the achievement of a certain purpose especially where reduction results to decreased quality of service against a continuum of care provided for the patient. The question of, sacrificing and allowing cost to impede the quality of service provides as the main considerable conflict in the case. Superficially, we can identify the surface conflict within the principles of business ethics that Chris is tasked to investigate and create certain essential components and probable solutions within the scope of his study. It is a proven fact that the highly technical gadgets in the health industry costs formed a considerable amount of money as investment. Stakeholders expect to maintain appropriate cost control factors against an affordable health program commonly available for all. Yet, every labor force knows the hardships encountered just to maintain a scenario that best creates a win-win solution between the patient and family and the health provider. It is but difficult to consider such factors especially when cost drivers associates the prescription drugs cost, current medical; device, government mandates an litigation and risk management and the future of the health industry and its day-to day operations. Competition has also allowed creating a surface conflict where levels of services are in question against the actual cost of service for the public. In its entirety, the deepest conflict lies within the maintenance of a certain balance on the cost of service that cuts unnecessary expense without sacrificing the quality to create a competitive streak within the industry. Such provisions are questioned when a shift or a disproportioned share is seen inside the business community and its clients. As a move to improve the situation, the health industry has opposed the government mandates that demonstrate a stark outweighing of costs. The business sector has provided that certain rules should be subjected to cost analysis that eradicates any mandate which outweighs the standards. Prices of drugs and medicines are enjoined for availability at reasonable prices. At the same time, the government has provided that insurance providers may be encouraged to provide a variety of plans affordable to employer and employees. Similarly, the government has pushed for certain resolutions that looked into possible disputes caused by the tighter security around health insurance program ensuing social struggles (National Coalition on Health Care, 2005). It has realized

Monday, July 22, 2019

World Conservation Union Essay Example for Free

World Conservation Union Essay UNESCO is an international organization being a specialized agency of the United Nations. UNESCO was established in 1945 and their goal is to contribute and assist security and peace. Actually, UNESCO promotes international collaboration in the spheres of science, education and culture to achieve universal respect for promoting human rights and fundamental freedoms. It is necessary to outline that the organization has five major programs (procedures): natural sciences, education, communication and information technologies, human and socials sciences and, finally, culture. UNESCO is assisted by government funds as well as by public and private sponsors, donations, etc. UNESCO is the sponsor of projects that involve teacher-training programs, literacy questions and international science programs. Special attention is paid to promotion of freedom of press, independent media, cultural history, cultural diversity, international cooperation, natural heritage, human rights and world-wide digital divide. Apparently, the organization has strong political support in all European and some Asian countries. The World Conservation Union is an international organization dealing with conservation of natural resources. This organization was founded in 1948 and nowadays brings together more than 80 states and hundred government agencies from countries around the world. The goals of the organization are: to affect, to assist and to stimulate societies of the world to protect and to conserve natural diversity and integrity; to provide guidance of natural resource and re-assure that any of them is ecologically sustainable. The main policies are: to provide guidance and technical support to UN organizations, international conventions and governments as well as to G8; to assist in developing of new sites for natural conservation; to contribute to natural biodiversity strategies an plans; to ensure technical support for environmental laws aimed at protection of natural resources, etc. Therefore, organization is funded by governments and private sponsors. References The World Conservation Union: an Alliance to Care for the Earth. (1994, February). Retrieved January 18, 2007, from http://findarticles. com/p/articles/mi_m1310/is_1994_Feb/ai_15630441 Official Website of UNESCO. Retrieved January 18, 2007, from http://portal. unesco. org/en/ev. php-URL_ID=29008URL_DO=DO_TOPICURL_SECTION=201. html What is the World Conservation Union. Retrieved January 18, 2007, from http://www. iucn. org/en/about/

Sunday, July 21, 2019

Causes and Solutions to Prison Overcrowding

Causes and Solutions to Prison Overcrowding Introduction The purpose of this paper is to look at the overcrowded prisons that are plaguing the U.S. The prison system that we have is constantly evolving, but seems to circulate through the same prison philosophies. An overcrowded prison does not lend itself to a productive environment for inmates. Many would not care about the environment that the inmates encounter as they feel the inmate has brought this upon himself through his deviant behavior, however not all inmates will stay in prison forever. We will examine some possible solution to curb the overcrowding that is prevalent in prisons today. Solutions to Prison Overcrowding Prison overcrowding has been a problem that has plagued the U.S. prison system since its inception. The solution to this problem for many has been to build more prisons to house the additional prisoners that have been sentenced there. Those who advocate building additional prisons fail to look at what is behind the overcrowding in the first place. Research has found that crime rates are decreasing. It has also shown that prison populations are increasing. Much like the Kevin Costner movie Field of Dreams with the infamous quote, If you build it, they will come that by building more prisons, we will only seek to put more prisoners into them. To fully understand our current overcrowding issue, we must look at the history of the U.S. prison systems and the philosophies that drove them. Then we must look at the sentencing practices that have increased the number of inmates that are incarcerated. This will include the truth-in sentencing laws, the impact of the war on drugs and the enforcement and the increasing of the length of prison terms for certain offenses. We will also take a look at the cost of building a prison and the daily costs of housing an inmate. Then we will look at solutions for reducing prison populations which include rehabilitation and the release of aged offenders and inmates with minor offenses. The U.S. derived many of its ideas about the prison system from England. In the Middle Ages, prisons were used for housing criminals as well as debtors. Juvenile delinquents also began to be housed in prisons. As prisons developed and emerged, the purpose of them changed as well. Drawing from the ideas presented in Essays on Crimes and Punishment by Cesare Beccaria in 1764 a move towards less physical punishment for crimes was made. Beccaria was also responsible for the idea that a punishment should be severe enough to deter crime, but not too extreme. In 1557, England began the use of workhouses. Initially, they were to remove the homeless and vagrants from the streets during the day. During this time, many believed that most criminals were lazy and committed crimes as a result of that. This allowed inmates to work, however they did not learn any useful skills and were not kept in the workhouses overnight. In 1790, the Quakers from Pennsylvania reformed the Walnut Street jail into a prison. The Quakers drew from their religious background and sought to use the prison as a place for an inmate to perform a penance and to make amends for their actions against society. Also, known as the Pennsylvania System, the prison layout allowed for solitary cells. The inmate was placed in the cell, so that they could think about their actions and gain remorse. Work was completed in the cells as well, so the interaction with others was limited to an hour of exercise a day. Although the prison sought to reform the inmates through solitary work, some prisoners could not handle the solitary times and reform did not occur. There was also a high cost involved in maintaining this type of prison. In an effort to improve the prisons, the Mass Prison Era was implemented in 1825. Also known as the Auburn system after the first facility in Auburn, NY, this prison featured areas where inmates worked in groups. However, prisoners still maintained solitary cells when they were not working. When in work groups, silence was enforced. This was done through corporal punishment to maintain order and obedience as well as a strong code of silence at all times. The Auburn prison was also the first to experiment with solitary confinement as a punishment for not following the rules of the prison. One huge difference which produced negative results when compared with the Pennsylvania system is that inmates were not allowed any exercise and they were not given any work to complete. In this system, many inmates went insane, were suicidal and classified as unfit for re-entry into society. Unhappy with their current prison system, The Reformatory Era was developed next. This was the first to introduce the concept of indeterminate prison sentences in the U.S.. This concept came from two European counterparts. The first leader who emerged during this time was Captain Alexander Maconochie who was a warden at Norfolk Island, a prison off the coast of Australia. Maconochie was alarmed at the condition of the prison and sought to reform it. He developed a system where prisoners could earn an earlier freedom with good behavior. Ultimately, it placed the inmates freedom in the hands of that inmate. This was the introduction of the concept of indeterminate sentencing. Another leader during the Reform Era was Sir Walter Crofton who was aware of Maconochies progress and adapted it to the Irish Prison system. Crofton was able to set up a four stage system. In the first stage, prisoners stayed at Mountjoy Prison in Dublin. They were restricted in their activities and movement. In the second stage, they were in Spike Island where they were to begin work. In the third stage, the prisoners were placed in the community on public-service projects. The fourth stage was called the ticket of leave where inmates were allowed to live and work in the community under mild supervision. The response to this was positive until there was an increase in crime which resulted in longer sentences. Crofton did not have the citizens support and could not keep it up. Back in the United States, the indeterminate sentence was introduced by Gaylord Hubbell who was impressed by the Irish Prison system. The indeterminate sentencing was started with approval from The New York Prison Association. Hubbell worked to implement the reformatory practice where prisoners who showed themselves as reformed could earn an earlier release. There were criteria that needed to be met in order to qualify for the indeterminate sentencing: the offender had to be between 16 and 30 years old and it had to be his first offense. Unfortunately, the reform prison era did not last too long as offenders would reoffend. Similar to Ireland, society was not willing to risk the higher crime rates and did not lend its support. It still was the basis for many of the ideas that we hold regarding parole, training and education today. As well as emphasizing the reform of a prisoner over the punishment of a prisoner. In 1890, the Industrial Prison era was sparked. This era brought to light an option to profit from the increasing prison population. There were several systems that utilized inmate work to bring an income into the prison system. The inmate labor systems were: contract system, lease system, piece-price system, state- use system, public-account system and public works system. In contract system, labor was contracted out to private businesses through the prison. Work took place in the prisons, but supplies were provided by the private businesses. In lease system, inmates were taken out of the prison facility and leased out to a private contractor for the day. Piece-price system was similar to the contract system, but inmates produced products that were sold to private businesses. The state-use system had inmates producing products for state offices. The public-account system was a combination of contract, piece-price and state-use systems where inmates produced, managed and sold product s in the free market that was fully run by the prison. Finally, the public-works system had inmates working on roads, highways, cleaning public areas like parks, and restoring other building in the community under the supervision of prison officials. During this time, inmates produced furniture, clothing, cleaning products and other items. The Prison Industry Era was running quite smoothly and making a substantial profit until workers from society like mechanics complained that inmates were taking over their jobs and with cheaper labor. Workers could not compete with them and felt it was unfair. These protests lead to the Ashurst-Summers Act of 1935 where Federal legislation which specifically prohibited the interstate transportation and sale of prison goods where state laws forbade them. (Schmalleger, 2007). This limited the sale of inmate produced products. In conjunction with the Depression, the once profitable Prison Industry ended. The Prison Industries Era lasted for over 40 years and was followed by the Punitive Era. The focus moved back to an age of confinement where the prisoner was to be locked away for their crimes. During this time, larger maximum security facilities were built like Alcatraz. Prisoners who were released from these types of facilities did not receive any education, valuable skills or treatment. The rate of recidivism was high. Luckily, this type of prison systems only lasted about 10 years. The Treatment Era began in 1945. This era relied on treating the inmates like patients versus inmates. Based on a medical model where a therapeutic perspective on correctional treatment that applies the diagnostic perspective of medical science to the handling of criminal offenders. (Schmalleger, 2007) One-on-one therapy was introduced as well as group therapy helped to get an understanding of the emotional and psychological reasoning for crime. There were drawbacks of this era, too. Some inmates fought against being forced to participate in these programs. Prison guards were not properly trained in how the medical model functioned and were also not trained in how to handle the inmates. In 1967, the Community-based Era arrived. In this era, prisons were again faced with overcrowding and coming off of the medical model with the optimistic view that inmates could be rehabilitated. This time they would move them back into the communities where they had committed their crimes to serve their time. The belief was that inmates would not be able to fully rehabilitate in a prison setting. The halfway house was reintroduced and gave the inmates the opportunity to work and reside in the community while being watched at the same time. However, lack of programs caused the inmates to be returned to society the same as they were before committing their crimes. The U.S. watched as recidivism rates and prison populations soared as they entered into the Warehousing Era. Deterred by the crimes that were committed by those inmates who were on work-release or residing in a halfway house, the U.S. decided to limit the liberties that the inmates had once enjoyed. The Warehousing focused on imprisonment for inmates to remove them from society to avoid the possibility of further crimes being committed. In 1970, a new treatment model emerged call the nothing works doctrine which was popularized by Robert Martinson that correctional treatment programs have had little success in rehabilitating offenders. (Schmalleger, 2007). This doctrine helped to implement the mandatory minimum sentencing provision and truth-in sentencing requirements. Calls for truth-in sentencing occurred when the average inmate was serving one third of their time that was handed out by the judge at sentencing. Victims and other citizens were dismayed to learn that the full sentence was not being fulfilled. In the 1990s another popular law was developed called the three strikes and youre out in California and was soon adopted by many other states. The premise for the three strikes law is that if someone was to commit a felony three different times, then the only option was to sentence them to life in prison without the possibility of parole. This has also contributed to a dramatic increase in prison populations. According to the Bureau of Justice Statistics, in 1985 there were approximately 550,000 inmates in the U.S. prison and this figure jumped to 1,400,000 by 1995 (Bureau of Justice Statistics, 2011) Opponents of this law argue that this law costs too much with the increased number of inmates, that it unfairly targets minority offenders, does not help to decrease crime and that not all who were convicted under the three strikes law were convicted of serious, violent crimes. Besides the sentencing guidelines, there was also a war on drugs that was taking place. Sentences for drug-related offenses became more severe and more of the sentence that was handed out by a judge was actually being served. The current era that we are in is the Just Desserts Era which started in 1995. Prisons had now become essentially warehouses for inmates who were receiving longer sentences for the same crime. Rehabilitation was not working, so the inmates are essentially being held. When we look at the past prison systems of the U.S., it is important to look at the goals that each of the systems advocated. Starting with the Penitentiary Era the focus was on rehabilitation and deterrence. The Quakers utilized their religious belief that time alone would lead a person to become remorseful for their actions. The Mass Prison system focused on deterrence as well as incapacitation. The Reformatory Era was focused on rehabilitation. The Industrial Era reverted back to incapacitation and restoration. The philosophy of retribution was strong in the Punitive Era. Not surprisingly, the Treatment Eras philosophy was on rehabilitation. In addition to rehabilitation, the Community-based Era also looked at restoration. The Warehousing Era looked at incapacitation. Finally, the Just Desserts Era looks at retribution, incapacitation and deterrence. The task before us is to find the right balance for todays society of rehabilitation, retribution and deterrence to decrease our pri son populations. One strategy to reduce or stop the increase in our prison populations comes from the sentencing phase. It is important to know the different goals of sentencing. They are: incapacitation, retribution, deterrence, rehabilitation, vindication, and punishment. In incapacitation, the offender is sentenced to a prison with the goal of not allowing them to commit further crimes. In retribution, which was popular in the early ages of history, the goal is to seek revenge against the offender. An example of this is the eye for an eye mentality. Deterrence refers to stopping criminal behavior and there are two types: general and specific. General deterrence refers to the ability stop the criminal behavior by the public. An example, would be watching someone getting their hand cut off for stealing. The hope is that it serves a general deterrent to the public to not commit that crime as you have seen what happens to a person when they commit that crime. In specific deterrence refers to the offen der specifically in order to stop them from committing that crime again. Rehabilitation is means to change a persons behavior, so that they no longer commit criminal acts. Vindication refers to the making and enforcing of the law and punishment that goes along with a criminal act. Finally, punishment is the punishment of an offender fairly and equally. The consequences of the punishment for the offender are not taken into consideration. Currently, the determinate sentence law is used throughout the U.S. This started when the government and citizens gave up on the idea of rehabilitating prisoners. Its goals were to have a punishment in proportion to the crime and eliminate the disparity in the prison terms. There are three levels of a term that is ordered by a judge depending on the facts of the case. The terms are called: presumptive, aggravated and mitigated. Presumptive terms are the middle of the road terms. In an aggravated term, there may things that occurred that made the crime a little more severe when compared with similar crimes. In a mitigated term, the offender may have had a limited role in the crime or the crime was not as severe. Another caveat in determinate sentence law is that there is typically not any parole. Once the inmate has served their time, they are released automatically. Also, inmates may work to earn days off their sentence. Prior to 1970, the indeterminate sentencing law was used. This law felt that rehabilitating inmates was the number one priority. Known for parole which released inmates into the community after part of their time was served in prison, indeterminate sentence law failed in the successful rehabilitation of the inmate. In indeterminate sentence law, judges were handing out a minimum and maximum time for a sentence. Then a parole board would complete an annual review of the inmate to determine if they were ready for release. The process was not consistent which caused many to become upset with the unfairness. Another important factor to consider is what do we hope to achieve with those individuals who have proven that they are not able to follow the rules of society? If our goals come from retribution, then we are not looking at deterrence, reformation and economic considerations. We are only looking at public safety. If our goal is to rehabilitate, then will we risk public safety in releasing supposed rehabilitated inmates. While we have increased our prison capacity we have also increased our prison populations. We have now learned that we cannot hold all these inmates as our prison are becoming overcrowded which is unsafe for the prison guards and staff who run them as well as to the inmates who reside in them. One major contributor to the increasing population is the mandatory drug laws. It is not uncommon to find stories of inmates who received a mandatory minimum sentence for their minimal parts in drug offenses. According to Family Against Mandatory Minimums, there are many stories those affected by the strict sentencing laws that were created during the war on drugs. Here is one of them: Stephanie dated several men who were involved in selling drugs. At times, they would help Stephanie support her family. In exchange, she occasionally delivered and sold drugs and took messages for them. On October 26, 1993, police arrested Stephanie after she was found sitting on the front porch of a house next to a bag that contained cocaine residue. She confessed she had crack in her possession and surrendered it to the officers. She received probation. On November 10, several weeks after her arrest, police sent a confidential informant (CI) to make a controlled drug buy from Stephanie. On November 15, the CI purchased two crack rocks for $120. On December 8, the CI bought $40 worth of crack from Stephanie and several codefendants. After this final controlled buy, officers searched Stephanies residence and found four pieces of crack cocaine and drug paraphernalia. Stephanie was fined and sentenced to nine months in jail. Nearly three years later on August 16, 1996, police raided Stephanies residence after a CI reported that he had seen crack in the house.   Officers found 500 grams of powder cocaine and $13,710 in an attic safe belonging to Stephanies former boyfriend, Michael. In the master bedroom, police found utensils that tested positive for drug residue. Michael had the key to the safe, along with $797 in cash in his pants pocket. He confessed to police that the money, the cocaine and the paraphernalia belonged to him and that the $797 was from 500 grams of crack he had already sold. Later, Michael would testify that he paid Stephanie to let him reside and store crack at her house. At the time of her arrest, Stephanie had no cash, no bank account and owned no other property besides her car, valued at $2,500. She depended on food stamps and welfare to provide for her children. Stephanie went to trial. She was held accountable for 500 grams of powder cocaine found in the attic safe as well as 500 grams of crack that Michael said he sold.   Several of Stephanies codefendants who dealt drugs with Michael testified against her. Because of their uncorroborated testimony, Stephanie was held accountable for an additional 290 grams of crack, for a total of 1,290 grams (about 2.84 pounds). Stephanie received a sentence enhancement for obstruction of justice because she testified that she had no knowledge of and did not participate in Michaels drug activity.   Because of her 1993 drug offenses, Stephanie was categorized as a career criminal, an enhancement which mandates a life sentence. Despite his objections, Judge Roger Vinson was forced to sentence 26-year-old Stephanie to life in prison without parole.    At sentencing, Judge Vinson said to prosecutors: Theres no question that Ms. George deserved to be punished.   The only question is whether it should be a mandatory life sentence I wish I had another alternative. He told Stephanie, Even though you have been involved in drugs and drug dealing for a number of years your role has basically been as a girlfriend and bag holder and money holder.   So certainly, in my judgment, it doesnt warrant a life sentence. Stephanie received the longest sentence of any of her five codefendants. Over a decade ago, the young mother of three was led out of the courtroom quietly crying. She has now been incarcerated for over 14 years. Her children have grown up without her and her older relatives have aged and passed away. Stephanie has been a model prisoner, actively participating in vocational and educational training and working hard at her prison job. She has completed drug treatment and is sober. Unfortunately, the mandatory minimum life sentence prevents Stephanie from ever having another chance (Families Against Mandatory Minimums, 2011). Stories like Stephanies are not uncommon. Like the judge stated Stephanie needed to be punished for her actions, however it seemed extreme to be sentenced to life in prison for such a minimal role. In many of these cases, the person who was more invested in the illegal activities seems to get away with less time in prison as they were able to make deals with the prosecution. The reason that this occurs is that the person with the most information is in a better position to help prosecutors out and may bargain smaller time in prison for themselves while the person who may have had the smaller role is left holding the bag. According to the Bureau of Justice Statistics from a report in 2009, crime rates have remained the same or decreased since 1994 in areas of rape, burglary, property crimes, robbery, motor vehicle theft, and homicide (Bureau of Justice Statistics, 2011) In contrast, the number of inmates in the corrections system which include probation, prison, jail or parole, has increased. The trend remains that prison populations are slowly increasing as well. In 2009, the FBIs Uniform Crime Report (UCR) reported a 1.9 percent decline in violent crimes and a 0.8 percent decline in property crimes reported in 2008. This drop in crime came at a time when the prison and jail growth rates fell from previous years (2008). This data shows that while crime rates were decreasing in contrast the incarceration rates had increased. There should also be guidelines when determining who should be sentenced to prison instead of community service orders. A person should be sentenced to prison or jail if any lesser punishment would depreciate the seriousness of the crime that was committed, imprisonment is needed in order to deter them from crime, and if the person has had other sanctions applied to them. The cost of building a new prison is rather staggering. The estimated cost to build a new prison is $250 million and another $45 million a year to run it. In todays economy, it would be unwise to not consider economical factors when debating the construction of new prisons. It is not a mystery that a majority of inmates that were sentenced to prison will one day be released back into society. It is important to remember that once a person has spent time in prison, the chances that he will return are quite high. In a two year time frame, it was found that 70% of inmates committed another offense and were returned to prison. Since we know that many of these offenders will be returning to society (some for a shorter amount of time than others), it is important to ensure that are prisons provide inmates with opportunities. One opportunity that is a win-win situation for all is prison industries. Federal Prison Industries (FPI) emerged during the Prison Industries Era, but was limited by the Ashurst Sanders Act. Today prison industries are in place making license plates, office furniture and other items. However, they are limited as to who they may sell things to. This seems to be a resource that is not fully appreciated. If we were to implement additional trades to provide inmates with some skill upon leaving the prison system, then they would be better able to make the transition into society. Many inmates have an 8th grade education. If they were appropriately trained, they would be able to pay compensation to the victim of their crime, assist in supporting their family while in prison and build confidence in knowing that they have a skill that would allow them to work on the outside. Some examples of valuable skills would be to teach welding skills, automotive skills, electrical skills, farming techniques and other technical skills. Also, the profit that the prison industry makes could go to costs of running the prison facilities, provide education to the inmates, and other rehabilitative programs. There are those that against the prison industries who say that the inmates are being paid unfair wages, however the inmate is currently being housed, fed and clothed which are huge expenditures by a citizen out in society. It appears to balance out. There are others who dont think that the skills being taught are not useful; however it is a skill that they did not have prior to arriving at prison. It also gives the inmate something to do while incarcerated. Boredom in a prison is not a good thing; it could lead to violence and riots. Lets look at some other solutions or alternatives to building additional prisons. It is clear that in order to avoid building new prisons, the inmate population will need to either decrease or remain the same. An alternative to imprisonment would be day fines. Day fines are successfully being collected in both Germany and Sweden. The day fine process has two steps. First, you need to consider the severity of the crime. For example, the more serious the crime the higher the fine will be. Second, you need to look at the income of the offender. Currently, in the U.S. day fines have not completely caught on. Many times, day fines are not enforced or collected. This is the result of fines handed out that a lower income person could not afford, so they dont put utilize resources in collecting them. The day fine could be used as a better deterrent for someone who is rich as they would feel it the same as a person who does not make as much. For example, if you get a $500 speeding ticket and you are someone like Paris Hilton that will not really deter you from speeding again. Now if the fine was raised to $50,000, it could deter you from speeding in the future. An idea that stirs up great controversy is the release of inmates prior to the term deemed by a judge. However, we should remember the war on drugs and many of the sentences set forth by the judge were mandated to the judge. There are many cases where judges at the sentencing stated their unhappiness with being bound to the sentence. Discretion should be given to judge when making sentences, so that the punishment is fitting to the crime. The judge is present at the trial and has access to the pre-sentence report. Having seen the full picture, the judge should be able to hand out the best sentence for the offender. The mandatory minimum sentence law should be replaced with flexible guidelines. We should also look at the idea that not all who are convicted of a crime should go to prison. There are other alternative besides sending someone to prison for committing crimes. These are often cheaper when compared with housing an inmate in a correctional facility. According to the state of Georgia, it costs $28,936 a year for a minimum security prison to house an inmate compared with $1,434 for an offender with intensive probation (FY2009 Costs of Adult Offender Sanctions, 2008). Community corrections is the when punishment involves more community supervision and activities and less confinement. Probation is one of the most commonly used sentences that are applied. There are two types: general and specific. General probation is just that, these are the rules that many offenders must abide by. They direct that the offender must obey all laws, stay within the jurisdiction of the courts, stay employed, allow access to their homes by a probation officer or police officer and not be i n the possession of a firearm. In specific probation, the judge may add specific limitations and rules that pertain specifically to that offender. For example, if the offense was drug-related perhaps mandate drug tests and rehabilitation programs in addition to the general probation guidelines. Intermediate sanctions or alternative sentencing strategies are sentencing alternatives that cover a variety of options. Split sentencing is usually completed in a jail versus a prison. Then there is shock probation where the offender is sentenced to prison, but serves only a short amount of time, they are then released with probation. The goal of this is to surprise the inmate with a shorter prison term. Shock incarceration has the offender in a boot camp like setting for about 90-180 days to shock the inmate into better behavior. It is more commonly used for young offenders and first time offenders. Community service is a common punishment where the offender must dedicate some of their time to a community organization. Some pick up trash on the side of the road or volunteer in soup kitchens; this is usually reserved for minor offenses. Home confinement is another alternative to prisons. This is beneficial as it allows the offender to remain in his community, has the ability to keep his employment, and with his family. They utilize an ankle bracelet which is equipped with GPS to know the location of the offender. This is easily monitored 24 hours a day. Some monitoring devices are able to detect alcohol in the offenders system which would be useful in settings where alcohol or drug use was forbidden. Today satellites assist with detecting the location of the offender. This technology is constantly evolving and is sure to develop some other useful tools in monitoring large amounts of offenders. These are also done at a lower cost compared with incarceration. The Irish System that was created by Sir Walter Crofton is a good basis for the parole system. Under this system, inmates would be able to demonstrate that they have changed their behavior and are ready to enter back into society. It would be a system where they would have to work to be able to move into the next level and are rewarded with additional freedoms. Communities would benefit from the free labor that they receive from inmates through their trash pick-up and the fixing of buildings that are in disrepair. The ticket of leave inmates could be monitored with a

Saturday, July 20, 2019

Self Talk To Stress Management English Language Essay

Self Talk To Stress Management English Language Essay Self-talk can be an inner guide that you can use to guide self to thrive on stress. When you learn how to make use of self-talk tool, you assemble strategies assist you to constructively improvise and discover new tricks to develop healthy skills. Self-talk gives you a flex plan that assists you when you facilitate into confrontations. When you have those tug-of-wars happening in your thoughts, sometimes you need to sit back, open attorney at law to you and see new ideas that direct you to thriving on stress. Sometimes the masquerades built on in your mind will result in successions of mixed changes. Its easy to think it is harder to control stress as soon as your thoughts are cluttered. The mind may cease to be effective properly, which often accumulates blind spots that hinder from achieving your goals. If you create a mindful force to comprehend your stress levels, you can then go to the guide within you which enables you one to thrive on stress. Perhaps you setup bombardments mentally that increase blind spots, which generally develop from negative thinking. The action causes you to criticize your abilities. You commence to choose for you, beating down your choices, which help youre feeling such as the low man for the totem pole. Your confidence, power to use commonsense, self-esteem all dissapear the window. You might have every one of these healthy qualities return however by reading helpful information for thriving on stress. Sometimes you have to make use of own inner learning to discover ways to manage stress. Occasionally, you could feel hopeless, or inadequate, but utilize this feeling in your favor. As opposed to beating you down, begin action to control stress. We will perform a little test for the minute to see what sort of person you are and how you believe. In the event you learn this information about you, you can learn to create changes to boost yourself. Test Negative Thinkers Ask  ¿Ã‚ ½ have you been this person Pessimistic  ¿Ã‚ ½ harmful  ¿Ã‚ ½ off-putting  ¿Ã‚ ½ unconstructive  ¿Ã‚ ½ unenthusiastic  ¿Ã‚ ½ disapproving  ¿Ã‚ ½ depressing  ¿Ã‚ ½ downbeat  ¿Ã‚ ½ unhelpful  ¿Ã‚ ½ refusal  ¿Ã‚ ½ denial Alternatively, are you currently this person positive thinker? Sure, certain without a doubt Irrefutable, conclusive beyond a doubt Optimistic, confident, dedicated to good and never bad Beneficial  ¿Ã‚ ½ productive Affirmative  ¿Ã‚ ½ indicates agreement, wanting to accept feedback Quantifiable  ¿Ã‚ ½ capable measured and detected, Now allow us to thrive on stress by focusing on turning negative thinking around. If you are not only a negative thinker, go ahead and take information like a beneficial which will direct you to enhance yourself further. There are that negative thinkers have doubts, fears, and usually take on that nutrients could happen to them often. They may be in denial.  ¿Ã‚ ½ Keyword  ¿Ã‚ ½ denial provokes fears that will hinder you achieving your goals. In cases like this, you could possibly benefit by reading a guide to subliminal learning. Explore some effort into discover what is holding you back. Get by your hobbyhorse and allow your pony ride by utilizing these negatives as positives to help you to thriving on stress. Seek assist with using self-consult improve your thinking. Unhelpful  ¿Ã‚ ½ if you are a pessimistic soul, then you are not aiding you or anyone surrounding you. Do you need this label for the remainder of yourself? Or else, then thrive within this stressor to figure out ways as a helpful person so that you feel better about you. Moreover, others surrounding you will delight in your enterprise. Obviously, a high level positive thinker you dont need to doubts. This means that youve positive energies that could show you how to success. However, you want to check your self often to create a block and keep doubt from the path. For those who have doubt, something is telling you that you should chose the truth, because only doubt, fears, etc are derived from lies. Therefore, work toward honesty when seeking strategies for thrive on stress. Gain Success by Stress Management Clearly, a high level positive eccentric you dont need to fears or doubts that hinder from success. Your positive energies often show you how, assisting you in the process to attain your goals. As soon as your system is stuffed with doubts, it is advisable to obtain the truthfulness, since cast doubt on, revitalize, etc buzz* from lies. With this in mind, you will need to get the truths about yourself so that you can eliminate these doubts. The Patterns in Stress Management by considering thinking: Denial emerges from doubt and innervates fears that spread like germs mentally lastly in your body. If this is you, explore your mind to feel for precisely what is holding you back. Occurs promotional elaborator by utilizing these antagonistic or negatory thought patterns as positive guides. Seek succor with using self-confidence-talk to enhance your thinking. Self-talk can be an inner guide that one could spend, using your pathfinder for more information on your thoughts. If you explore the mind, you come nearer to recognizing you, which frequently really helps to see clearer. You develop new ideas by conducting mental, therapeutic talk. It is possible to join methods and resources that corrective someone to constructively brainstorm and locate new outlooks to build up healthy skills. Self-talk gives you a flex plan which enables you you when you facilitate into confrontations. Variable you could have those moments when negative opinions take control. Sometimes you should settle back, and permit higher power assume control. At irregular intervals you develop, a clear-sighted compel to be aware of your stress levels, then youre able to see a guide within you that hands you to thrive on stress. Erratically you could possibly structure attacks in your mind that increases blind spots, which often inflates from negative emotions. These negative emotions often emerge after triggered by something, someone, or somewhere, i.e. from a past. Action affords you to criticize your credentials from thinking negative. To thrive on stress you need to be able to convert these thoughts or emotions into positive guides. Youll be able to take advantage of several therapeutic methods. Self-talk, meditation, role-play, etc are wonderful therapy tools for converting some effort into think positive. Sometimes you should exploit your inner attainments to uncover methods to take care of stress. At times, chances are youll feel demoralized, or skimpy, and you can utilize these feelings, turning the negative stress to your advantage. Should you be a type of pessimistic mortal souls, then youre only holding you down from success. In addition, people likely stay away from getting together with you, because nobody wants someone in life thats liable to bring them down. Seek benefit with using inner strength-talk to improve your thinking. At what time you expand your head ¿Ã‚ ½s force to be aware of your stress, after that you can view a mentor within you that correctives one to score on stress. You have to use these strengths to be a guide to thrive on stress. The most effective solutions to handle stress is look at the consequences. Before you start to discover good from thriving on stress, you might welcome any positive influences to steer your way. Your pathfinder within will need that you success. Alternatively, if you see poor results from the decisions, then you definately should note that changes are needed that will help you thrive on stress successfully. Negative thinking only makes you criticize your decisions and abilities. This might turn positive, since when you criticize that you are analyzing you. When you hit this spot, then it is the perfect time to take this negative criticism and transform it around on your behalf. Discover some solutions that can make suggestions to thriving on stress. Stress Management in Focus Solutions Helpful information in how innovative advanced technology choices in Stress Management works: What choices can we have in the latest intellectual enhancements that provide us helpful information for thriving on stress? Are we able to pick the best gimmicks or thingamajig that prompts us to thrive on stress successfully? We have now kinds of Stress Management techniques that devise plans that guide us to relaxation. We now have options in enhancement programs that combine brainpower clarity within the method needed for brain garnish. It really is thought that we are more prone to learn, to ways of allow us to manage brain patterns to create our minds to new rises to maintain today ¿Ã‚ ½s technology. If we are in  ¿Ã‚ ½non-ordinary ¿Ã‚ ½ high court of consciousness, increases from the wit ¿Ã‚ ½s fluctuations and its patterns will vary. Maybe the latest programs then will be the response to promoting thriving on stress. On this conclusion, many programs produce polished sounds with natural content and repetition to assist us learn. In deed, this is a finale sustained by the investigation conducted in virtually everyone ¿Ã‚ ½s discipline of human information studies. Educators, doctors, as well as other racketeers on the intellect have become discovering an array of unique strategies that perhaps can provide enhancing solutions in cleverness of both spin-away and off to learn, amongst drawings, guided imagery, muses, autogenic, chiming breathing, croon, storytelling, choreography, music and refreshment. The informational processes demonstrate that immediately tactics could show the right way to theatrical increases in our aptitude to secure, elicit, and make inventive exploits of informational channels and new ideas. Forecast studies inclined to us, claim many of the Stress Management techniques could model toward panoramic modifications in cerebellum physics and also the brain ¿Ã‚ ½s structural, along with our individual comportments. The mediocre denominator for double quick techniques is of course that every routine fortifies our brain ¿Ã‚ ½s fluctuation by pink medulla-wave amplitude and/or by curtailing cortical potential frequency. The valuable informational processes make-up documents which are beneficial with effecting of advocacy of the brain unpredictable and constant modifications to the principles of encephalon (Vertebrate brain) intensity and science bedizenment. Professionals in psychologist backed several of the latest guides to thriving on stress, by devising mental fashions obligatory to heed and facilitate its practitioners to sculpt their brain to accomplish innovative insights that facade to picturesque awe-inspiring and advantageous behavioral pattern changes. By guiding mental performance to focus, it is thought that we see things clearer, which in turns allow us to see where we can make changes, that reach better decision-making, in turn guides us to regulate stress. Within most of these guides are steps to check out. These series compress steps that show you right deliberating way of thinking while focusing on your environment. Concentration is modified or corrective. With this phase the mind is turned away to provide focus on understanding insightful direct inside the higher subliminal mind and physical responses. One may then reach a focus where his experiences guide toward a  ¿Ã‚ ½Felt shift ¿Ã‚ ½- i.e., a preliminary understanding that may be meticulously occurring by an urgent release of rigidity, a deep emotional of physical relief, along with the sense that this setback or cryptic inkling has become understood. Misunderstandings are unstated or implicit definitions of silent which means need to be explored to master how to thrive on stress successfully. When these meanings go unexplored it contributes to unspoken silence, which will causes doubt, confusion, fear, denial, etc. By exploring a few of the latest techniques, you are able to eliminate this confusion. In each typical case, you might consider a possibility and rebuff it as and answer as you are comprehend it are not what is incentive you; you havent out-and-out that exclusive, inward release. In fine, you obtain the precise answer; which has a  ¿Ã‚ ½felt shift ¿Ã‚ ½, feeling of understanding and satisfaction, a simple release from nervousness, since that eureka three winks which means that youve got solved the condition. Learning the value of relaxation offers that you self-help guide to thriving on stress. The Importance of Relaxation in Stress Management With advanced technology rising, scientists are exploring the important things about electromyography, referred to as EMG machines. Since, some people have nervous disorders that hinder them from Stress Management effectively, innovative solutions are available now, including the latest biofeedback or brain enhancement solutions known as EMG. They measure static electricity from the body. This power is known as potency tension. Immediately after studies in shorten sessions, scientists discovered the abutment or support supplies would spontaneously manufacture advanced orphic proviso within the whole-body and would produce results, such as relaxation. You are able to that meditation joined with stretching- modes without exceptions designed to unwind the muscles slowly move the body to relaxation, which inspires the person to thrive on stress effectively. Because it stands, mind machines or other innovative devices give end-users circumstances of intellectual relaxation. This mitigation rapidly comes about and impulsively in some stages utilize will describe effects occurring straight from the appliance. The results may present instability, novelty and repeated changes. Vaguely after utilizing the machines, a disquieting feeling occurs. As a result, it promotes awareness, which encourages intellectual advancements. Since stress applies to our impeding well-organized thinking credentials and normal brain reactions, it has to find relaxation first so as to consentrate on Stress Management itself. Many humans have efficiently changed their patterns, which enables them to develop additional skills by selecting the right innovative Stress Management themes. Some machines enable you to flee fear by achieving comebacks that assist that you pursue your goals. External triggering events may rush, enforcing the adrenaline to flow smoothly and also to sharpen, thus increasing the hearts low interest rates. This procedure causes the heart to function free flowing blood more swiftly whilst the muscles relax rigidly, tightening your body ¿Ã‚ ½s degree to rise. You have to can experience a greater adrenaline rush. When energy is boosted, you believe clearer, that helps you to view methods to thrive on stress. The threat or demands that trigger these responses are our stressors, this also response is called stress. By these emotional responses, when left unattended to, certifications of skillful beings sporadically eat up the mindless disappointments that grow into disagreement. The havoc consumes our abilities to ideate, or form thoughts that direct something through our coherent and rational channels in the brain. Our space of presence inside mind allows us to contemplate deeply, heavily, and to feel and think positive not until we train it for this. When the mood strikes giving chase with the jungle by way of savage creature, referred to as negative thinking we can fight to find a self-help guide to thrive on stress. To reform this pattern we must prompt our blood and oxygen forces to configurative and channel to encephalon, since our cerebrum (Front brain in which the lobes divide and form symmetrical halves towards the cerebral hemispheres permitting us to participate in activities, reason, learn, sense, and feel) cannot operate normally otherwise. You could potentially, which is the reason people have been conscious to generate emphatically idiotic decisions variable these are within great bet on pressure and/or force. How performs this relate with brain enrichment and erudition? So how exactly does it interfere? Extreme stress contains the same disastrous influence on the capability to know since it does within the chance to think. People under severe stress (death of a hallowed one, or other traumatic event, one example is) believe it is far harder to concentrate and learn productively in comparison with other people in a very more relaxed occasion of mind. The engagement or fleeing responses could become automatic reactions with a single tiring event, nevertheless it can be better durable by helping us to thrive on stress successfully. Learning the measurements in relaxation studies may benefit you also. The Measurements in Innate Abilities in Stress Management How many of the latest brain machines can benefit you with finding your innate secrets and techniques for thriving on stress. A persons ability of commonalities to contact our innate masters is tantamount to of split second it requires being or force ourselves to take it easy. Were giving these fight-by-flight rejoinders that oppose our greatest relax responses within our encephalon (Brain) where triggers these reactions within our creature, or person. Humans often produce a secondary, innate spontaneous effect, or reflex, which almost produces a mirrored picture of our quarrel-or-flight responses. These debilitates provides for us abilities to consentrate straight. In lieu of mobilizing noticeable activities, our secondary setup mobilizes our bodily resources within innate adroitness, or skillfulness. Residuum or residue responses constitute our pulse rate, respiration, blood increases and our gastrointestinal tracts giving us the ability to relax and contract our muscles. This advancement develops one hundredth percent of oxygen, which encourages natural the circulation of blood that streams on the brain. Predominantly a lot of these electrical noise activities in the brain continues to differ from low amplitudes, to swift frequencies of field trial values during which external attention gives us chance to solve problems effectively. The alterations slow, then increase roundness strongly and produces rhythmical alpha and theta waves through which characterizes attention to our innate expedience and are discovered in states of actions, for instance contemplation or meditation. Could these responses as our mitigation, easing response, or the quieting reflex: Because i am buying a guide to thrive on stress, perhaps we can easily benefit by understanding direct changes that happen within the mind and focus for the areas that provide us capacity to relax. Relax responses gives us an innate human quality in contrast in line with scientist as those of traits of mammalians. Based on research, after monitoring animals for just a short time that they had realized that these animals would differ from one state to a new almost spontaneously each and every time. Thus, the animals would curl their tail, stretch, yawn, and fall into a restful state after immediately relaxing. Because we as humans require relaxation, its wisest to educate yourself regarding solutions to relax to thrive on stress. Because we endure dramatic industrialization and urbanization changes, it seems like to learn large roles in this loss or inability to rest more frequently. To reverse the damaged caused on the market changes, scientists are creating a wide range of techniques, programs, etc that encourages relaxation. Fascinatingly, these studies, techniques, programs, etc after opinionates have figured that these states of mitigation responses are pleasant, and will help relieve stress. The results measure to superior performance within our abilities to overpower mental powers. Instinctively, after we discuss the eyeball or mind ¿Ã‚ ½s eye to become cool-directed in a very tense quandary or when solving problems we illustrate the exclusive performers various situations as obtaining the aptitude relax often. We have been prerogative, because several of these programs have proved to be sanctioned or our substitute for use to be a self-help guide to thriving on stress. Lately, scientists conducted a significant measure of research. The researched results presented refreshing aptitudes for humans, along with doubtlessly four leading apparatus for humans to wind down stress. Forthwith companionships of constant, repetitive stimulus, e.g. after using musical loitering techniques and soft natural sounds, thus these latest inventions has which can slowly move the body and mind to relaxation. The effects after studying, amazingly produced a passive stab (that is, the chance to release any distracting or aggravating external events), decreased muscle tonus (this making reference to a comfy and relaxed posture so that the least muscle work is desire) along with a quiet environment, having a decrease in environmental stimuli. Get in on some Photic. Conquering your Problems in Stress Management Have you ever had some of those days you wish it will hurry up and end? It appears as though absolutely nothing is going meets your needs. Think positive, there exists hope. There is something youre able to do to assist you to relax in order that you can clear your brain and think straight. You thinking; huh, ok bed mattress that going to be possible to perform? Is going to do you might like to try, this could enable you to relax some and be able to think right. Exactly what do I actually do that helped me to from per day in this way? On a single of the days, there will be something youre able to do to aid yourself too much. Although you don ¿Ã‚ ½t believe, there may be any answer we have an answer. For on thing you may need to try some relaxation techniques this is something as mediation. If you would like get deep into mediation, you can always take a Yoga class. You could potentially even see a library and obtain books concerning how to be able to teach yourself this system. This is actually a self-teaching course for self-healing. If you find meditation, doesn ¿Ã‚ ½t work test something such as aromatherapy? Aromatherapy is always good to help you clear a cloudy head with a a lot of extra stress lying on your back. Try aromatherapy within a quiet room yourself, with a few candles. Quite time is actually good in order to up the head and relax. You should try getting a hot bath with a few candles hanging out. Ignore the lights and hang up on some soft music, and just relax unless you feel like you are likely to turn to a prune. There are plenty of things that that you can do to unwind so that you can have the ability to employ a clear mind for making the proper choices today. The way I am aware as i should want to do something to help you to my head? This is totally your choice to make the decision, but a majority of people know when they are getting all emphasize and should not think straight. Stress forces you to think that your head is really cloudy making you seem like nothing. Therefore, when this happens you need to just relax and perform a little processes to assist you to be capable of think straight. What else will stress because of you and your health? Stress isnt the best thing in any respect; it may cause you to feel like your dying inside. It may also cause you to have heart trouble, make you have strokes, and perhaps go into a depression also. Nobody wants this to occur to your ex and that means you have to take a hold of things and discover ways to eliminate this unwanted stress in your own life. How could i stop stress from hitting me? Nothing is that you can do to hold stress out of your life; are looking for your inner feelings and the way to control them. Stress will take you where you might ignore it then it really is almost past too far to get rid of it. Therefore, you need to find some way to regulate it now before it controls you. What exactly I have said may work with one but not for another therefore you have to decide after that work for you and select it. Whether or not this can not work then try something until it does work. There are many strategies that can be done to further improve your self for thriving in stress. Inner Source for Battling Stress We all deal with stress, which mostly youll find nothing you can apply to hold stress from a era; are looking for your inner feelings furthermore tips on how to control them. Stress requests to look at you in terms of you can neglected then it really is almost too far gone to control it when stress gets unmanageable. Therefore, you need to find some solutions to make panel now before it controls you. You need to simply find what really works, but you will offer an inner guide that if you explore will help you thrive on stress in a very positive way. If it will not labor then try something although it does labor. Many programs allow you to research are many methods you can apply to further improve your inner strength for thriving in stress. If you have those times you wish it will just end to enable you to get along with your life, attempting to concerns stress. Often you may think your world is tumbling down. Think positive, there may be assuming in your case. You can utilize your inner secrets and techniques for assist you relax so that you are able to clear your face and imagine straight. What you might consider, this may assist you to unwind some as well as have the ability to think right. Are looking for your focal feelings and how to console them. Burden exert take you as far as you enjoin overlook it and it can be around besides late to get rid of it. Therefore, you need to find some solution to control it now before it controls you. The points We have said may labor for one rather than for something more important and that means you ought to elect after that meet your needs and choose it. Stress can also cause you to have heart trouble, mean you can have strokes, and perhaps begin a depression likewise. No one wants this to chance upon to your ex and that means you require having a hold of things and getting a way to get rid of this unwanted stress in your own life. Tension forces you to sense that the mind is indeed cloudy making you seem like nothing. Ergo, 2 youll want to just unlax or unwind and perform a little techniques to assist you to be able to think straight. However , you might regard stress as the enemy, theres something you can apply to restore your friend. You might like to try some hidden breathing techniques this is within the compose of interposition. In order to get incisive into mediation, it is possible to consistently please take a Yoga class. You might even see a library and information studies and acquire books in order to learn to teach yourself this system. It is truly a self-teaching truly for aplomb-natural medicine. If you find meditation, doesn ¿Ã‚ ½t work try similar to aromatherapy? Aromatherapy is actually select to utility clear a crepuscular head that has a load of tension on the repel. Try aromatherapy in a hush room yourself, with a few illuminations. Quiet time is without exception satisfactory to clear in the head combined with relax. You bent want to try getting a hot bath by incorporating Roman candles sitting around. Ignore the lights furthermore place on some rounded music; also just relax in anticipation of having a sensation like you will choose a prune. There are plenty of stuff that that you can do to chill in order that you have the ability to possess a clear mind to generate the requisite choices these days. *******

Party Monster :: essays research papers

We're two peas in a pod," says '80s club kid Michael Alig (Macaulay Culkin) to his friend James St. James (Seth Green), as they sit in their squalid-but-fabulous Manhattan apartment. "Pity the pod," says James. No, pity the audience. Filmmakers Fenton Bailey and Randy Barbato (who made the sweet, sympathetic documentary "Eyes of Tammy Faye") originally made a documentary version of "Party Monster," which tells the true story of Alig's downfall, from top-of-the-world party boy to killer now serving jail time. It probably makes far more compelling viewing than this feature version, which answers none of the questions Alig's story raises. Instead, it poses one of its own: How could anyone bear to spend any time in the same room with this guy? Culkin, returning to movies after a long absence, plays Alig in a painfully arch and affected manner, pursing his curly lips and perpetually posing. Alig was a small-town boy who arrived in New York to reinvent himself, drawing an ever-increasing circle of happy misfits around him, but we never see the magnetism that attracted these people — just an actor toying with stereotypes. Likewise, Green (who delivers every line as if he's in the throes of a bad cold) can't find any truth in this twisted buddy movie; to be fair, he's not helped by lines like "Michael was growing on me, like a fungus." And Fenton and Barbato give the movie a wiggly, pseudo-documentary framing device, in which Green, in a deck chair, addresses the camera. Nothing wrong with blending genres ("American Splendor" did it splendidly), but it feels too self-conscious here, we don't yet know who Green is, nor are given a reason to care. "Party Monster" has some wonderfully colorful sequences, aptly re-creating the glitter and fashion excesses of its era.

Friday, July 19, 2019

The Scarlet Letter: Symbolism In The Forest :: essays research papers

The Scarlet Letter: Symbolism in the Forest "The path strangled onward into the mystery of the primeval forest"(179). This sentence displays just one of the multiple personalities that the forest symbolizes in The Scarlet Letter written by Nathaniel Hawthorn. As seen in the epic story Wizard of OZ, the forest represents a place of evil and delight, but in the Scarlet Letter the forest symbolizes much more then that. Each character brings out a different side of the forest, however the forest also brings out a different side in each character. For some the forest may be a place of sinister thoughts and wrong doing, but for others it is a place of happiness and freedom. The first encounter with the forest we have symbolizes just some of the evil that lingers within the darkness of the forest. As Hester and Pearl are leaving governor Bellinghams estate they are confronted by mistress Hibbins who explains that the witches are meeting in the forest, and she then invites Hester to become more deeply involved with her evil ways. "Wilt thou go with us tonight"(113) asked mistress Hibbins, yet Hester refused to sign her name in the black mans book on that night. She explains that the only reason she does not sign is because Pearl is still in her life. At this time the forest itself is a open door to another world, a wicked world that would take her away from her present situation, but that is not the only door that the forest holds. The forest is an open door to love and freedom for both Hester and Dimmesdale. It is a place where the letter on their bodies can no longer have an effect on them if they choose. A world ruled by nature and governed by natural law as opposed to the artificial strict community with its man made puritan laws. Its as if the forest represents a key to the shackles the Hester and Dimmesdale have been forced to wear, all that they have to do is unlock it. Although if they choose not to unlock them, they begin to dwell on the things that they have done to deserve the shackles. In this the forest represents a thing of truth, weather it be good or bad. In pearls eyes the forest has a totally different concept. To Pearl the forest is like a best friend. It treats her as if she were one of its own. The animals do not runaway at her ever move, instead they come to her with open arms. The light is chasing her no matter where she goes.

Thursday, July 18, 2019

Needs of Ifrs Education in India

Needs of IFRS Education in India Prepared By Dr. Atul Bansal, Principal ,M. Com. , LL. B. , PM&IR, M. B. A (Fin. ), Ph. D. , MIAA, MICA C. Z. Patel College of Business and Management (S. P. University ), Vallabh Vidya Nagar – 388120. Distt. Anand ( GUJARAT) Mobile : 09377023808 Fax : 02692-236700 e. mail : dr. [email  protected] com Introduction â€Å"In the age of globalization India insulates itself from development taking place worldwide and it is imperative for us to make a formal strategy for convergence with IFRS to harmonize with accounting standards accepted worldwide. The global trend towards IFRS represents a significant change and opportunity for many investors, companies and capital market. IFRS a global set of accounting standards may provide benefits such as greater transparency and comparability of financial information across countries. As companies compete globally, the movement towards IFRS is rapidly becoming one of the most important issues for companies to address today. Starting April 1, 2011, India has made it mandatory for every listed company to adopt International Financial Reporting Standards or IFRS.One year is a very short time when it comes to a major overhaul of the accounting process. Currently, India has an extremely limited pool of resources that have any form of training or experience in IFRS. To broaden the pool of trained resources, it is important to incorporate IFRS training in colleges, universities, and the professional accounting syllabus of the ICAI. Initiative by individual institutions to come up with the task of providing training and expertise in IFRS will also go a long way as it’s a big task and ICAI alone will not be able to bridge the gap.This paper throw lights on importance and need of IFRS education in India, the extent to which IFRS are recognized around the world and explore the possibilities of implementing IFRS in the Indian Keywords: IFRS, Accounting, Research, Purpose, Applicability, E ducation, IASB, ASB, Consideration, Convergence, Access, Design, Implementation International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.The IASB is an independent accounting standards body, based in London. Importance of IFRS While converting to IFRS is a complex process, these standards have important and positive implications for organizations and individuals that adopt them. For companies: Reduced cost of capital and the ease of using one consistent reporting standard from subsidiaries in many different countries. For investors: Better information for decision making, leading to broader investment opportunities. For national regulatory bodies: Better information for market participants in a disclosure- based system. The Purpose of IFRSToday businesses are crossing their national boundaries, pr omoting the synchronization of accounting standards across the globe. The objective behind the IFRS is to create a common platform for better understanding of accounting, internationally. By adopting IFRS, a business can present its financial statements on the same basis as its foreign competitors, making comparisons Wider Applicability Furthermore, most jurisdictions that report under IFRS, including the EU, mandate the use of IFRS only for the listed companies. However, in INDIA, IFRS would apply to a wider group of entities than their international counterparts.This is primarily because of a large number of private enterprises getting covered under the size criteria, based on their turnover and/or their borrowing. Companies also may need to convert to IFRS if they are a subsidiary of a foreign company that must use IFRS, or if they have a foreign investor that must use IFRS. It’s Time to Learn IFRS ICAI has announced convergence to IFRS by 2011 which is not far away, since firms would need to start preparing themselves right now to adopt this change. It is time to prepare for the change, which will bring substantial and significant business transfiguration.European Union 2005, Brazil 2010, Canada 2011, India 2011, Russia Undecided, Australia 2005, Israel 2005, New Zealand 2005 Conversion to International Financial Reporting Standards (IFRS) The adoption of IFRS compliant accounting standards in India will, among other things, allow Indian companies greater access to international capital markets. However, IFRS adoption is not without its challenges. For instance, companies that have already adopted IFRS have had to enhance their systems and processes to generate the requisite amount of information that is necessary for IFRS reporting.In addition, education and training are important for the company’s finance as well as general management staff. But perhaps the biggest challenge today is that of educating finance professionals so that they can reconstruct the global economy while adding value to their organizations. Need of IFRS Education ICAI, CII, C. Z. P. C. B. M and many private bodies are conducting IFRS awareness program through Seminars and Presentations and it is making the companies aware of the compulsion to prepare for the inevitable and how it is going to help.We believe that IFRS expertise demand could be fulfilled only through dedicated IFRS trainings and diplomas that equip finance professionals/ students with all necessary skill set required. â€Å"An IFRS Degree and Diploma holds great significance in a professional’s resume today. IFRS transition is a good opportunity for finance professionals in India as it holds a big business opportunity in the country and abroad. And as the norm is going to become a mandatory feature for Finance companies to adhere from 2011, the importance of professionals with an IFRS diploma will increase manifold.It will certainly act as a great tool to select the best pr ofessionals from the world of finance, thereby giving a major boost to the industry as a whole†. Many Indian companies have still not started investing time and efforts on the implementation of this transition process considering the overall lack of clarity on several key aspects. However, as this clarity emerges and the deadline draws closer, consultants expect to see a lot more companies working on implementing the changes and increasing their internal readiness through technical up gradation, process and technological changes which in urn should translate into a greater demand for IFRS expertise. â€Å"IFRS transition in Europe, Canada, South America and Asian countries including India is creating huge requirements of people having good understanding of IFRS. A person with IFRS expertise will prove to be a valuable resource having an excellent job opportunity†, opined Abhishek Asthana, Chartered Accountant and member of ICAI. Adoption of IFRS by a number of listed co mpanies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff.So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Consistent, comparable and understandable financial information is the lifeblood of commerce and investing. Presently, there are many sets of reporting standards applicable in different parts of the world. In search of a new financial order: one global standard for financial reporting makes sense. 50% of Indian accounting standards are similar to IFRS, but does that mean that fifty percent of our problem is solved?Answer is definitely a No. A big difference between Indian GAAP and IFRS is that accounting in India is not only governed by accounting standards but also by various legislations and governing bodies like Income Tax Act, Companies Act, SEBI, etc. In case of divergence between accounting standards and these legislations, accountants usually prefer a way which is most beneficial to them, says Abhishek Asthana, an IFRS expert, Chartered Accountant and member of ICAI. However, IFRS is not less than a law. All key areas and financial results may vary considerably on transition to IFRS.The key differences between Indian GAAP and IFRS: Firstly, under IFRS, a company would be able to recognize revenue with reference to stage of completion, if and only if, the agreement transfers control to the buyer, as well as the significant risks and rewards of the ownership of the work. But the guidance note and accounting standards issued under Indian GAAP considers it appropriate to recognize revenues once there is a legally enforceable agreement for sale and other conditions for recognition of revenue are met.Secondly, under IFRS, if certain non-employee obligations are settled through ESOP, IFRS will require fair value accounting for such options and cost differential between grant price and fair value will have to be recognized. Moreover, subsidiaries will need to account for the ESOP costs for options granted to its employees by the parent company. This is likely to have a major impact in the case of multinational subsidiaries operating in India, since many of their senior executives are given stock options in the parent company listed in the US/global markets, and where such accounting was not required under Indian GAAP so far.Thirdly, IFRS entails discounting of future receivables and payables to their current values using expected interest rates. The application of time value of money concept will have impact on the amounts recorded for long-term security deposits, payables falling due after one year and revenues earned in advance for long-term contracts/ arrangements. Fourthly, Companies will also have to comply with IAS 39 on financial instruments, particularly with regard to accounting for derivativ es. Under IFRS, hedge accounting is permitted for such transactions provided certain conditions are met.Fifthly, IFRS requires use of fair value. Whereas Indian GAAP follows historical cost convention except for fixed assets-which could be revalued. For tax purposes, the potential problem with fair value accounting is that it gives rise to the recognition of unrealized profits and losses. The question is whether these profits should form the starting point to calculate taxable profits where no specific tax rule currently exists to the contrary. Sixthly, Entities in India prepare their financial statements in Indian rupees while under IFRS reporting is required under functional currency, i. e. he currency of the primary economic environment in which the entity operates, which may be different from the local currency. For an Indian entity it is possible that a significant portion of revenues may be derived in foreign currencies, pricing is determined by global factors, assets are rout inely acquired from outside India and borrowings may be in foreign currencies. All these factors need to be considered to determine whether the Indian rupee or foreign currency is indeed the functional currency. Convergence to IFRS is not a mere accounting exercise but will have significant business implications.Hence, companies would augur well to start preparing early and not wait for the last moment to rush to. Suggestions for Improvement Adoption of IFRS by a number of listed companies by 2011 would result in a significant demand for IFRS resources. Substantially, all of these resources would need to be generated internally by training existing staff. So, Finance professionals and students should definitely gear up and focus on getting their hands on IFRS expertise to widen opportunities and strengthen their resume. Central and state government should adopt IFRS Education system.Improvement programs i. e. symposium, seminar is helpful for IFRS system. Graduate level accounting s yllabus should be modified as per Latest Aspects of accounting including IFRS. University Grants Commission [UGC] and All India Council for Technical Education [AICTE] adding IFRS Accounting System in the Universities and Institution course curriculum. Looking at the present scenario of the world economy and the position of India convergence with IFRS can be strongly recommended. But at the same time it can also be said that this transition to IFRS will not be a swift and painless process.Implementing IFRS would rather require change in formats of accounts, change in different accounting policies and more extensive disclosure requirements. Therefore all parties concerned with financial reporting also need to share the responsibility of international harmonization and convergence. Keeping in mind the fact that IFRS is more a principle based approach with limited implementation and application guidance and moves away from prescribing specific accounting treatment all accountants wheth er practicing or non-practicing have to participate and contribute effectively to the convergence process.There is an urgent need to address these challenges and work towards full adoption of IFRS in India. The most significant need is to build adequate IFRS skills through IFRS Education and an expansive knowledge base amongst Indian accounting professionals to manage the conversion projects for Indian entities. This can be done by leveraging the knowledge and experience gained from IFRS conversion in other countries and incorporating IFRS into the curriculum for professional accounting courses.References 1. Lantto, Anna-Maija and Sahlstrom, Petri (2009). Impact of International Financial Reporting Standard adoption on key financial ratios. Accounting and Finance, 49, 341–361. a 2. Armstrong, Chris S. , Barth, Mary E. , Jagolinzer, Alan D. and Riedl, Edward J. (2009). Market Reaction to the Adoption of IFRS in Europe. Accounting Review Forthcoming. 3. Daske, Holger, Hail, Luz i, Leuz, Christian and Verdi, Rodrigo S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. ECGI – Finance Working Paper No. 198/2008; Chicago GSB Research Paper No. 12. 4. Callao, Susana, Ferrer, Cristina, Jarne, Jose I. and Lainez, Jose A. (2009). The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?. Journal of Applied Accounting Research, 10(1), 33 – 55. 5. Ramanna, Karthik and Sletten, Ewa (2009). Why do Countries Adopt International Financial Reporting Standards?. Harvard Business School Accounting & Management Unit Working Paper No. 09-102. 6. Barry J. Epstein and Eva K Jemarkowicz ‘IFRS’ John Wiley & Sons, Ltd IASB Due Process Handbook of International Accounting Standards Committee Foundation . 7. Ralph Tiffin’ â€Å"The Complete Guide to IFRS including interpretation†, Thorogood Publication, London. 8. http://www. researchandmarkets. com/rep orts 9. Web: www. iasb. org