Accountants and Management Accountants Essay Example | Topics and Well Written Essays - 2000 words

Accountants and Management Accountants - Essay Example There is a cost incurred whenever an item is sold. This cost is however, hard to estimate when parts of the inventories were purchased at different prices (Roychowdhury 2004). This calls for adoption of an inventory accounting method so as to assign each item an expense so as to avoid losses. The costing method adopted always does not affect inventory physical flow but affects the value of the inventory. Accounting methods adopted are FIFO, LIFO, and Weighted Average Cost (WAC) among others (Drury 2012). Â  FIFO (First in First Out) is based on the assumption that the inventories that are bought first are sold first and those bought later are sold later (Roychowdhury 2004). FIFO is commonly used by entities that deal in goods with sh lifespan. These goods need to be sold before their expiry dates so as to avoid losses that may result. FIFO method is common in small business entities. As the Roychowdhury (2004) reports, use of FIFO is advantageous because of its usefulness in cases w here small numbers of transactions are involved and where price of materials is falling. Customers are likely to buy more products at low prices and hence exhausting the stock. It also helps in sorting out the difficulties associated with bulky goods with unit prices and consequently avoiding loses while maximizing profits. The business may be able to avoid quality deterioration of the stored goods as the goods are sold in the order of their arrival. This makes perishable goods and other goods with short shelf life to be sold before the expiry date. In addition FIFO facilitates the implication of current market price in the value of the closing stock of materials. This makes FIFO be sensitive to the market changes. It is very useful where the prices are falling. This is because the product demand is likely to rise and hence attracting more customers. With FIFO, materials are utilized in the order of their purchase hence making it to be a logical process. This is the most economical procedure of utilization of materials as the cost of their handling is greatly reduced. On the other hand, FIFO is disadvantageous as it is not useful in the situations that involve many inventories bought during same period but at different prices. This is because their flow rate is not the same hence some may expire still in stock. FIFO method cannot be used to achieve the objective of matching current costs with the current revenues. In the events of inflation, FIFO leads to exaggerated profit. Also if the material’s prices rapidly rise, the production cost may be understated hence causing enormous losses. When consignments are received frequently at varying prices, there is increased possibility of errors if the store ledger clerk does not carefully ascertain the prices to be charged on goods. It can also lead to a confusion in the of charging prices of goods produced at the fluctuating cost of materials as they need different pricing which may interfere with the demand. This is per the Roychowdhury (2004). LIFO (Last-In-First-Out Method) is based on the assumption that the last inventories bought are sold first while those bought first are sold last (Roychowdhury 2004). The materials are valued as per the latest purchase prices. The earliest price of materials is used to value the closing stocks. LIFO is very useful in cases of rising prices as the material is issued at current market price. The application of the LIFO is advantageous as Roychowdhury (2004) points out. It is very beneficial in cases where matching of cost and revenue is required as the goods can be sold at any time but long enough to be appropriately

Best Teacher Essay Example for Free

Best Teacher Essay I was the kind of child that always struggled to pay attention in school. I never wanted to be in class, except to visit with my friends. At times I wanted to drop out of school. I always felt like school was a big waste of time. Until I met a teacher named Mrs. Meyers at Kent Mountain View Academy. Mrs. Meyers is a teacher that is the most influential person in the world, (but the world doesn’t know it yet), I really admire her because she always encouraged me to go to class and treat other teachers and students with respect, and to try my best. If I ever needed any extra help in homework; she was there, it didn’t matter which subject it was. She always told me that I was very smart and to never to doubt myself. Mrs. Meyers is easy to talk to, I could just tell her anything because she’s very honest and talks to me (or anyone for that matter) openly about anything in life. She was always ready to listen to me when I was feeling down. With her comfort and warm words I always felt better and important. When I needed some advice, she was there for me. She is my friend, my mentor and like a mother. Mrs. Meyers has a great passion and love to teach children. She has so much patience to sit down with them and explain the work to them. She never makes the school work boring; she always made it fun and exciting and easier to learn. She always did it with a smile on her face, even when she wasn’t feeling well. If I had one hour to spend with Mrs. Meyers, I would ask her what influenced her passion for teaching children, how did her life experiences influence her to be a teacher, and many other questions relatable to that. I would ask these questions because she’s a great person, and who doesn’t want to know about a great person? I hope one day I could feel that same passion, care and love that she has of teaching and helping children like the way she help me. She completely changed my life around and made me a different person the one I am today. Mrs. Meyers was the one person who influenced me the most and to whom I am very thankful because she gave me the inspiration to become a teacher or at least strive to do my best at whatever job I choose. I am very glad that I met her and I think that without her I would never do as well as I do in school. Or in life for that matter.

Cap Steve Rocket :: Essays Papers

Cap Steve Rocket "Captains log , stardate , Ah who cares. Im Captain Steve Rocket of the inter-galactic starship , pimp-mobile alpha two . We now are on the end of our very long journey home . We just got our Mary Jane core fixed as we were stranded on an alien planet. Here’s how it all started..." "Captain we're ready to go ," says my beautiful flight attendant Alissa .(She's my favorite of the crew she has curly, strawberry blonde hair , beautiful legs and the most perfect pair of .... , sorry I’m getting a little off subject .)"all right plot a course for the cannabis star system ," I said . " AY , aye captain ," says the brunette goddess machelle . ( She's a hottie too. ) " take the helm Luke , I'm going to get a little better acquainted with some of my crew members while traveling through safe space ," I said. " Aye , aye cap," says Luke as I motion the ladies to my quarters . "Well ladies ever tried the best stuff earth has to offer , wait make that second I’m the best thing earth has to offer . Well anyways ," I say as I pull out a fatty blunt . " Wanna hit this ." "Sure I thought you'd never ask ," says Michelle. "Thank god you’re a life saver . I thought this would be another mission where I had to sneak around just to get a few tokes ," says Alissa . I lit up the fatty and passed it around a couple of times .

Reflection Discussion

What do you wish you would have learned? The Africa Map project was an extremely enjoyable and educational experience. I learned a lot about my country relation to the U. S. , African countries, and other continents. It was also eye-opening and altered my once stereo-typical view of Africa. African countries have functional governments and economic systems similar to the United States.Of course some governments are more â€Å"dictating† than others, but it is important to remember that Africa is not a completely disease filled, desert/jungle like land. I learned a lot about the central region of Africa and how African regions can generally be identified by the European powers that ran them during the time of colonialism. The amount of land that the Europeans ruled over is somewhat ridiculous, but I guess It all shapes Africa Into what It Is today. I also learned that colonial rule has had a big Influence on culture.National languages of the countries are many times that of the European power that once ruled It. For example In the central region, common languages are Spanish and French. Spain, France, and Portugal ruled many of the countries in this region. Current government and economic standings were fun to research. I feel more confident on my knowledge of Africa and feel that I can speak more politically correct about the continent. I do wish I could have learned more about the other regions of Africa.It understand we have to know some general things about all the countries by reading the interactive map, but f there were more assignments that blended region relations I'd be very interested. Important to remember that Africa is not a completely disease filled, desert/Jungle important to remember that Africa is not a completely disease filled, desert/]Engle ridiculous, but I guess it all shapes Africa into what it is today. I also learned that colonial rule has had a big influence on culture. National languages of the countries are many times that of the European power that once ruled it. For example in the

Does Technology Make Us More Alone? Essay

Technology is supposed to make us more connected. We can stay in touch with our friends all the time on Facebook, Instagram, and Snapchat, and obviously by texting or messaging. But are our smartphones actually getting in the way of real socializing? Could technology be making us more alone? Even though technology helps us to communicate with people around the world but it also can make us become more isolated. â€Å"Get connected† is a phrase that we have grown accustomed to hearing and seeing in the 21st century. With technology developing faster than ever, the digital world is at our fingertips. Some might say that the introduction of social networking has helped to bring people closer together all around the world. Though our online communities may have a likeness to real-life societies, they are in fact nothing but numb conceptions of our day to day lives fuelled by self-pride and egoism. With our reliance on social media sites such as Facebook actually cutting us from real-life society, it is a sad truth that mankind is looking at a very forlorn and pitiful future. Instead of meeting someone in person and hanging out with them more, we tend to text or utilize our smartphones to talk to people. Technology makes us more alone because we are always depending on our phones and other technology; when we start to get too attached to our gadgets, we start to compare our life with the lives of others, and we just ourselves with the amount likes and followers someone else has. Besides, being lonely is a big deal. Research revealed that being lonely is even more dangerous to your health than being overweight. Loneliness can increase your risk of dying by 26%. According to The Independent, â€Å"Recent research indicates that this may be the next biggest public health issue on par with obesity and substance abuse.† Technology is great if we use it correctly with a certain limit, if we do not it is going to tear our lives apart if we become too attached to it. We are more focused on talking to someone thousands of miles away rather than someone who is right next to us. When we use technology constantly it makes it harder for us to interact with people in real life. The more time we spent on our phones and televisions the harder it will be for us to interact and talk to people in the real life. Research has shown that people who have lots of friends tend to be happier, healthier and they live longer than the ones who do not have many or any friends in real life. Many people build relationships online and for a while, they would not feel lonely but over time we will feel frustrated because we cannot interact with the other person face to face. We scroll through our Instagram in silence when we are in the car with your family. We text our friend instead of meeting them in person. It is easier for us to make friends virtually than in real life. This shows how attached we are to technology. Being too focused on a screen makes you forget the difference between being alone and being lonely. Technology negatively influences our social interaction, it makes people more socially awkward and lonely. In fact, a study by greater good suggests that â€Å"smartphone use may be taking a toll on our biological capacity to connect with other people†. Technology is affecting our society in a negative way, but that does not mean that we are going to stop using technology, it has come to stay. But it is up to us to decide how much we let technology domin ate our lives. At the end, it is always our decision if we want to see the world through a screen or your own eyes.

Rules for Capitalization in Titles

Rules for Capitalization in Titles Rules for Capitalization in Titles Rules for Capitalization in Titles By Carla Lowe I used to think there were only two ways to use capitalization in a title: (1) Capitalize only the first word in the title (except for proper nouns), which I learned working for a local newspaper; and (2) Capitalize the principal and longer words and lowercase the minor, shorter words, which I learned was wrong. I also came to learn that the rules for capitalization in titles- like the rules for other areas of English grammar- are not set in stone; style guides and grammarians disagree on which words to capitalize in a title. In fact, there are really only two rules that are consistent across the board: Capitalize the first word of the title Capitalize all proper nouns Sentence case, or down style, is one method, preferred by many print and online publications and recommended by the Publication Manual of the American Psychological Association. The only two rules are the two rules mentioned above: Capitalize the first word and all proper nouns. Everything else is in lowercase. For example: Why it’s never too late to learn grammar (all words lowercased except â€Å"Why†- first word in title) Another method is to capitalize all words in a title. This one is considered simple because there’s no struggle trying to remember which words to capitalize and which ones to lowercase; they’re all capitalized. However, one could argue it’s the lazy man’s method or that it’s not very aesthetic. For example: Why It’s Never Too Late To Learn Grammar (all words capitalized) Title case, or up style, is another method. Whether or not you capitalize a word in a title depends on its part of speech. According to most style guides that use title case, the basic rules are as follows: Capitalize the first and last word in a title, regardless of part of speech Capitalize all nouns (baby, country, picture), pronouns (you, she, it), verbs (walk, think, dream), adjectives (sweet, large, perfect), adverbs (immediately, quietly), and subordinating conjunctions (as, because, although) Lowercase â€Å"to† as part of an infinitive Lowercase all articles (a, the), prepositions (to, at, in, with), and coordinating conjunctions (and, but, or) For example: Why It’s Never Too Late to Learn Grammar (all words capitalized except â€Å"to,† a preposition) That last rule for title case is upheld by some style guides, but not all. The Chicago Manual of Style follows that rule (except in cases in which an article, preposition, or coordinating conjunction is the first or last word in a title). However, The Associated Press would have you capitalize prepositions and conjunctions if they are four or more letters long. For others, the magic number is five rather than four. So, according to some guides, you have to worry not only about the part of speech, but also about the length of the words. There is another common- but incorrect- â€Å"method† of using capitalization in titles. I used to follow it myself (see my first paragraph). Many writers mistakenly believe that in a title, you should capitalize the principal and longer words and lowercase the minor, shorter words. For example, writers often lowercase all two- or three-letter words in a title because they’re short, and many articles, prepositions, and conjunctions- most of which should be lowercased- are short, as well. However, short words can be nouns, pronouns, and verbs, etc., which should be capitalized. Part of speech is more important than length when it comes to determining capitalization in titles. For example: Why it’s Never too Late to Learn Grammar (wrong) â€Å"It’s† is a contraction of â€Å"it,† a pronoun, and â€Å"is,† a verb, both of which should be capitalized; â€Å"too† is an adverb, which should also be capitalized. Regardless of which convention you’d prefer to follow (except for the last example), you need to be consistent. Pick one (or follow the style guide of your employer, school, or clients) and stick with it. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Math or Maths?Probable vs. PossibleNominalized Verbs

How to Manage Multiple Clients In ONE Place With CoSchedule [Live Demo] - CoSchedule Blog

How to Manage Multiple Clients In ONE Place With [Live Demo] Blog Managing multiple clients can sometimes be very strenuous.. we totally get it. Each client wants to use their own tools. Some are in Google Sheets others are using tools that you have never heard of before. That has all changed. Now you can easily use to manage all your clients  in one place and keep your agency workin like a well-oiled marketing machine! Watch This: Learn How To Manage Multiple Clients In ONE Place With With for Agencies, you can: Manage all your clients in ONE place.  Eliminate the need for spreadsheets, email threads, and multiple platforms! Get all your clients under one roof. Make it easy for you, your clients, AND your team to collaborate, manage projects, and get everything done. Simplify your team’s workflows and collaboration.  With custom integrations, team member approvals, and streamlined communication, you can easily facilitate real time collaboration with your clients, stay on track with project tasks, and execute on projects  faster. Customize to fit your needs.  is designed for flexibility. And as your clientele grows, so should your calendar. With three tiers of multi-calendar plans, makes it easy to scale your plan to fit your client’s unique needs! Improve client retention with data-driven results.  No more warm fuzzies. Prove the value of all your hard work with real data! Utilize ’s most advanced analytics to measure your success and improve client retention.

Brain Food for the ACT 11 Best Exam Snacks

Brain Food for the ACT Best Exam Snacks SAT / ACT Prep Online Guides and Tips Looking for the best snacks for the ACT? You should be! Snacks are an underrated yet crucial part of planning for the ACT. Good snacks will help you succeed on the ACT, giving you the brain boost you need, while bad snacks can suck your energy and make you more hungry. In this article, I’ll address why snacks are important, the qualities of the best ACTsnacks, and give you snack options. I’ll also give you some tips to succeed on test day. Why Are Snacks Important? Snacks keep your stomachfrom grumbling during the test.The ACT is difficult enough without any added distractions.Eating snacks to avoid feeling hungry and unfocused.However, you need to make sure that you choose a snack that will satisfy you and fuel you without causing an energy crash or making you crave more food.Good snacks will help you succeed on the ACT while bad snacks can worsen your ACT performance. To make sure you feel full and fueled during the test, bring two good snacks (or one snack that you have three portions of).That way you can have one snack for each break (since there are two breaks during the ACT). The Qualities of Good ACT Snacks While sugar and simple carbs are tasty and give you a quick boost, they also can lead to an energy crash.A crash means you might lose focus and feel sleepy, which would be killer during the ACT.Furthermore, these empty carbs can make you crave more food, so try to avoid foods that are made up of only simple carbs, sugar, or corn syrup. What is a great snack?One that is packed with healthy fats or protein.Healthy fats make youfeel full, so there won’t be any grumbling.Also, healthy fats and protein help your brain function, boosting your power and helping you succeed. The best snacks will also be convenientto transport, so you caneasilyeat them at the test center. Yum! The Best ACT Snacks If you're looking for brain food for the exam, try one of these delicious(and portable!) snacks. #1: Jerky Jerky is a tasty and easy grab and go snack that’s loaded with protein to keep you going.It doesn’t matter what jerky you choose: beef, pork, turkey, salmon are all good choices.Choose whatever kind you enjoy! #2: Nuts Nuts are fabulous because they’re packed with protein and healthy fat, yet low in carb.They will keep you satisfied while fueling you.Any nut is great: almonds, cashews, walnuts, macadamia nuts, etc. However, try to choose plain nuts or nuts and dried fruit trail mixes instead trail mixes that add in chocolate or candies.The added sugar could cause a crash and make you feel sleepy. #3: Veggie/Corn Chips and Guacamole This is a great option for those with allergies since there are no nuts, wheat, dairy, or eggs involved.Additionally, guacamole is a tasty source of healthy fats.You can pick up single serving packets of guac by Sabra or Wholly Guacamole at your local Target, Walmart, or another grocery store. I suggest eating your guac with corn or veggie chips since they’re healthier than potato chips, but potato chips are a decent substitute. #4: Carrots/Celery Sticks and Nut Butter For picky eaters like me, this is a tastier way to eat nuts.I don’t like raw nuts, but nut butter is delicious and just as nutritious as nuts.Nut butters will satisfy your hunger and fuel your brain. Try to choose a nut butter that is natural rather than one with added sugar and/or corn syrup, but if you can only find one with added stuff, that's okay. A spoonful of peanut butter helps you ace the ACT! #5: Carrots/Celery Sticks and Hummus This snack makes another great option for students with allergies or intolerances since you can avoid dairy, eggs, wheat, and nuts.Also, this snack is yummy and satisfying. However, I’d suggest you only eat this for one of your two snacks since this snack is not as satisfying as the other on this list.Balance this one with a higher fat packed snack such as the veggie chips and guac to make sure you stay full and fueled throughout the test. #6: Cheese Cheese is an awesome snack for picky eaters because who doesn't like cheese?Also, there are several easy to transport and eat cheese options such as string cheese and Babybel.Cheese is loaded with fat and protein to keep you feeling full and to power you to ACT success. You won't want to share! #7: Apple/Banana and Nut Butter Another yummy snack for the picky eaters out there.As I said in the veggie sticks and nut butter section, you should try to choose a natural nut butter over a processed one with sugar and/or corn syrup, but if the processed is all you have, that’s fine. #8: Dried Fruit Dried fruits are full of nutrients to give you the extra boost you need.If you can, try to pick dried fruit with no added sugar.If you only find dried fruit with added sugar, then you should try to mix them with nuts to create a trail mix that offsets that sugar with healthy stuff. If you don't mix the dried fruit with nuts (whether due to allergies or a dislike of nuts), only eat dried fruit for one of your two snacks; it’s not as filling as other snacks on this list.Select a fat and protein packed snack such as the veggie sticks and nut butter as your other snack. #9: Seeds Seeds are a treat usually reserved for the baseball field, but they make an excellent snack anytime.Seeds are full of the healthy fats that will keep you focused during the ACT.Choose any seeds you like: pumpkin seeds (aka pepitas), flax seeds, sunflower seeds, etc. Another option is to mix different seeds with nuts to create a nutritious trail mix.No matter how you choose to eat them, seeds are easy to transport snacks that will satisfy your cravings and help you maintain your focus. Don't plant them! Eat them! #10: Fruit and Nut Bars These bars are delicious, and that’s coming from a very picky eater.Check out KIND or Larabars because they contain only natural ingredients.Made up of mostly dried fruit and nuts, these bars are loaded with healthy fats and nutrients. Choose a flavor without chocolate since you don’t need any added sugar.Also, only use this for one of your two snacks since the dried fruit have some sugar.Offset it with another snack on this list such as cheese. #: Water Okay, water isn’t really a snack per se, but you must bring water with you to the ACT.Dehydration can cause you to lose focus and potentially lower your ACT score.Bring one bottle of water with your two snacks. Hey, Dora, won’t there be a water fountain at my test center?Well, there might be, but you can’t count on it.Also, you don’t want to wait on a line to drink from the water fountain during your short breaks. Note: it’s also important to avoid drinking too much water because you don’t want to feel the need to pee in the middle of an ACT section.Split the one bottle of water you bring into two imaginary portions.Consume at most one portion (Â ½ of the bottle) at each break. What Foods You Should Avoid You can definitely bring another snack that may not be on this list, but you should avoid sugar or corn syrup filled snacks such as candy and simple carbs such as potato chips.These snacks are neither satisfying nor nutritious.After eating them, you'll just want more food. Additionally, avoid coffee.If you don’t normally drink coffee, don’t try it on test day.If you normally are a coffee drinker, then only have one cup.Too much coffee will make you jittery and can cause an energy crash.If you want more caffeine, try green tea! Green tea is delicious and nutritious! 3 Tips for Test Day Success You want to go into the ACT feeling calm and prepared, so follow our three tips for test day success. Tip #1: Put all of your ACT materials in a bag the night prior to the test, so you're not running around the morning of the test. Remember to include your ACT admissions ticket, picture ID, calculator, extra batteries, pencils, eraser, pencil sharpener, watch, snacks, and water bottle. Tip #2: Get at least eight hours of sleep, which means go to bed early. You want to feel well-rested. You also want to feel awake for the test, so wake up at least an hour before you need to leave for your test center. By the time you get to the test center, you’ll feel very awake. Tip #3: Eat a large, healthy breakfast before the test. Eggs, greek yogurt, and oatmeal are all great choices. Also, while you eat, read the newspaper to get your brain going. Take our advice, and you'll be well-rested, calm, and ready to rock the ACT. What’s Next? Preparing to take the ACT? Learn how you should spend the night before the ACT. Also, check out the rules and regulations for the test, so you don’t make a mistake. Do you know what your dream college is? Find out what ACT score you need to get in! Learn about what is important to colleges. Not sure where you want to go to college? We will help you find your target schooland help you figure out what your ACT target score should be. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

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

History - Essay Example However, the debate is over the fact that whether or not Preston had ordered the men to fire or all hell broke loose when a man fired his musket and others followed suit, without any orders and the blame was placed on Preston entirely. As a result, five people were dead by the end of the firing and Preston was charged for murder and during the trial, 81 people came forward as witnesses out of which only 15 were allowed by the Crown; those that were not allowed stated that the attacks had been planned by the colonists beforehand. According to the deposition given by Preston personally, it was stated that the mob had gone out of control and that people were verbally as well as physically abusing each other. They literally dared the army to shoot and fire and bring them down and even then the army held its own. Preston stated that when asked, he denied his men to shoot at all costs and kept saying no whenever he was asked. However, the rioters refused to back down and hit one of the sol diers with a stick on his head; this infuriated a few other soldiers who then started firing without any commands being given to them, as an act of self defence, against the raging mob. The witnesses on behalf of Preston all stated that they did not hear him ordering anyone to fire, instead heard him asking his soldiers to stop even after they had begun firing. The orders had come not from Preston but from another source. Thomas Preston’s trial brought in the issue of a reasonable doubt which gives the defendant an opportunity to save himself on the basis of a chance that he was not guilty in his actions. When the mob hit Private Hugh Montgomery, the army assumed that Preston would open fire on the people that were turning into rowdy animals and provoking them to attack. The soldiers fired despite Preston standing between them and the mob and their uneven bursts of fire and fury killed eleven innocent people in the process. Paul Revere, one of the key figures in the revolutio nary movement that took place in America, engraved the sights and sounds of the Massacre in a manner that highlighted the plight of the people suppressed under British tyranny. His creation of the controversy taking place on King’s Street has become one of the most powerful pieces of art in the history of the American Revolution depicting the British grenadiers standing calm in suit but shooting with their rifles at the disturbed mob on the other side of the street. In his engraving, Revere has deliberately failed to draw the snow and the ice covering the streets and also has depicted Crispus Attucks, the black man as a white because he wanted to display the high level of repute that Attucks should have received as the very first martyr as a result of the riot – the colour white displaying the highest level of authority and deserving. Preston moved to Ireland, it had been presumed, after leaving Boston and not being acquitted for the trial; according to personal opinio n, he was a scapegoat caught in the riot. His duty was to take care of his soldiers and command them and despite giving them orders to not shoot or fire, they opened fire in order to protect themselves. Preston cannot be held guilty against the backdrop of such facts where the soldiers were not trained enough to follow their heads and not their hearts; they feared their own lives and that is why went against their officer, however he could not have been held guilty and charged for the murder that he has not committed. Witnesses continued

Poetic Form Essay Example | Topics and Well Written Essays - 1250 words

Poetic Form - Essay Example The Victorian poets were very uncomfortable when more and more people shifted their attention towards scientific development, the belief that science can supersede God and his powers deeply affected the Victorian poets. Arnold conspicuously employs pathetic fallacy throughout "Dover Beach" the inanimate object has been presented in the form of sea in the poem. Sadness is a feeling which every human being experiences and sadness is being projected by Arnold in the poem, sadness is being attributed onto the sea by the poet in the poem. The poet also succeeds in creating a feeling of pathos in the poem, the readers begin to sympathize with the poet and this is how the feeling of pathos is created. â€Å"The sea is calm tonight, The tide is full, the moon lies fair Upon the straits; on the French coast the light Gleams and is gone;† (Dover Beach) The word â€Å"is† is repeated thrice in these lines and this goes to show that the poet is emphasizing on the nightly seaside sc enery. Several changes take place in the poem, the poet concludes by saying that there was light earlier but there is no light now which means darkness has descended and according to the poet it is all doom and gloom. â€Å"Gleams and is gone† The last is used clearly goes to show that the poet is trying to say that the light that was there earlier is there no more and there is nothing but darkness. Certainty also has gone with the light but this can only be understood if the poem is evaluated metaphorically. In darkness it becomes very difficult to determine one’s position and it becomes even more difficult to determine where others may be positioned. â€Å"Neither joy, nor love, nor light/ Nor certitude, nor peace, nor help for pain;" (Dover Beach) It is quite conspicuous that words like neither and nor have been repeated and usually when words get repeated in a poem it signifies emphasis and this case is no different. Neither and nor have been repeated in order to signify denial by the poet. The blank and the nihilistic view of Matthew Arnold has been presented here, he is talking about the basic human values here and believes that the basic human values have disappeared and nothing remains now and this is how the readers get to know of his nihilistic views. The poem’s language has been enriched by the poet; several adjectives have been used by Arnold. "Tremulous cadence", "eternal note of sadness" clearly signify melancholy and these adjectives have been used to increase the melancholic feeling in the poem. The readers must look for metaphors and images to understand the hidden meaning of the poem; the sea is both a symbol and a metaphor in the poem. Several transitions take place from the first stanza to the very last, initially the sea looks very beautiful under moonlight but it becomes hostile as the poem progresses. As the poem progresses the sea starts to evoke a feeling of sadness. In the third stanza it becomes "Sea of Faith" w hich has a hidden meaning as most stanzas of the poem. The certainty a religion brings with itself has been withdrawn and as usual human beings are left with nothing but darkness according to the poet. Tennyson’s â€Å"In Memoriam† is quite similar to Arnold’s â€Å"Dover Beach†. Both the poets are aghast in the poems; they pity human beings in their poems. The opening of â€Å"In Memoriam† is quite different from â€Å"Dover Beach†, Tennyson talks about faith in the opening stanza of the poem; he believed that faith is the only

PayPal Case Study Essay Example | Topics and Well Written Essays - 500 words

PayPal Case Study - Essay Example Lots of paypal sellers do not receive payment for items sold through paypal due to credit card fraud and blame paypal for it. Likewise, many buyers do not receivee the goods ordered and paid via paypal as the merchant was bogus and hence blame paypal for not verifying the sellers. Paypal contact number is not easily found on their website. The number is buried deep inside their website. Customers believe that paypal does it on purpose so that they will not be contacted easily. Morover, the customer service number for personal accounts is not toll free and since there is usually a long wait time. Many users also complain that the Terms of Service are not fully disclosed during sign-up. Due to a Paypal email password scam, a lot of user passwords have been hacked. Although the emails requesting passwords were not sent by paypal, this has affected a lot of customers and cost them a lot of money. Inspite of all the criticism it faces, paypal is an increasingly popular method of payment which satisfies a niche market of e-tailers who favor it due to its low transaction fees and global usage. Paypal has been accused of being unethical. But the steps which Paypal has taken to reduce criticism, given below, prove that this accusation is not true. Inorder to combat buyer fraud, paypal uses advanced software to

Reinstatement of the Draft. The selective service Essay

Reinstatement of the Draft. The selective service - Essay Example The Rangel proposal is supported by yet another ranking democratic Congressman, and a fellow member of the Congressional Black Caucus; Representative John Conyers (D. Mich.), contend that African Americans and Hispanics are disproportionately represented in today’s military, he says the children of the rich should serve alongside the less privileged Americans in the war on terror† (Conyers) Obviously, it would not be prudent to attack either one of the Congressmen as being racist, for obvious reasons. However, one can safely challenge, whether their altruistic motives are the appropriate panacea for leveling the battle field. We must take with a grain of salt, the suggestions of anyone who advocates the dismantling of the professional force – this entity has been efficient in serving America for more than 30 years. When one questions the experts of military history and science, not to mention 2 those who have conducted scientific studies on the subject, wherein th e overwhelming conclusion is an all volunteer – (professional) military is much more efficient, that there are specific cases of more bravery and they get the job done with far less anomalies and other types of malfeasance than one could ever expect when using draftees. One must be mindful of our recent past with the draft. The Selective Service sometime in 1967, shifted to a lottery in their selection process, ostensibly this shift would add parity and result in less discrimination against the poor and people of color. It is important to note, that the outcome in Vietnam, reflected that the rich and the privileged, did not report to induction centers, as their money and influence served them well in securing exemptions. Ostensibly, the lottery draft was designed to add parity to the process and make the military more representative of the general American Population. However, it was used to widen the gap. According to James Carafano, a 25 year veteran of the armed forces, and a senior fellow at the Heritage foundation, "conscription makes sense only in moments of extreme national peril such as the Civil War and World War II. During the second world war, for example, virtually all able-bodied men of draft age - about 12 million - were needed to defend the republic. In short the draft was fair because virtually everybody that could serve had to serve. But those moments are rare. Imposing a draft at any other time creates not shared sacrifice, but a lottery for the unlucky"(Carafano) James Judge, a career counselor in Washington, D. C., decided to enlighten

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

Vipassana - Essay Example In 528 BCE, after his enlightenment, the Buddha spent the 45 years of his life that remained teaching on the way out of suffering. Vipassana symbolizes the most vital part of his teachings. For 5 centuries, millions of people in the Buddha’s homeland- India were helped by Vipassana. However, after around 500 years, the practice had vanished from India. Luckily, an uninterrupted chain of meditation teachers in the neighboring country of Burma maintained it until the present day. In recent times, the practice of Vipassana has been to India and to individuals worldwide. This has been done by a retired industrialist named S. N. Goenka. He is of Indian heritage but was born in Burma. Mr. Goenka was taught the technique of Vipassana by Sayagyi U Ba Khin. U Ba Khin was a famous lay Vipassana teacher and was the first one to teach westerners in English. In 1969, Goenka was appointed by U Ba Khin to teach Vipassana (Hart, 1987). Vipassana is translated to mean ‘insight’. It utilizes awareness to take note of all details of our physical as well as mental experiences from time to time with an attitude that is without bias. There are three methods of practicing Vipassana. The main focus of all three is on breathing and the difference is the points on which attention is focused when breathing. The first method involves watching the belly. The belly is regarded as the location where the Hara center is. The Hara is a point of awareness that is regarded as the center of one’s subtle body. It is found just behind and below the navel. One can easily achieve a meditative state of mind by focusing their attention on the Hara center (Catherine, 2011). The second method is watching the coolness in the nostril. When the air enters an individual’s body through the nostril, it creates a little coolness that is soothing. This method involves focusing one’s attention on this

Reinstatement of the Draft. The selective service Essay

Reinstatement of the Draft. The selective service - Essay Example The Rangel proposal is supported by yet another ranking democratic Congressman, and a fellow member of the Congressional Black Caucus; Representative John Conyers (D. Mich.), contend that African Americans and Hispanics are disproportionately represented in today’s military, he says the children of the rich should serve alongside the less privileged Americans in the war on terror† (Conyers) Obviously, it would not be prudent to attack either one of the Congressmen as being racist, for obvious reasons. However, one can safely challenge, whether their altruistic motives are the appropriate panacea for leveling the battle field. We must take with a grain of salt, the suggestions of anyone who advocates the dismantling of the professional force – this entity has been efficient in serving America for more than 30 years. When one questions the experts of military history and science, not to mention 2 those who have conducted scientific studies on the subject, wherein th e overwhelming conclusion is an all volunteer – (professional) military is much more efficient, that there are specific cases of more bravery and they get the job done with far less anomalies and other types of malfeasance than one could ever expect when using draftees. One must be mindful of our recent past with the draft. The Selective Service sometime in 1967, shifted to a lottery in their selection process, ostensibly this shift would add parity and result in less discrimination against the poor and people of color. It is important to note, that the outcome in Vietnam, reflected that the rich and the privileged, did not report to induction centers, as their money and influence served them well in securing exemptions. Ostensibly, the lottery draft was designed to add parity to the process and make the military more representative of the general American Population. However, it was used to widen the gap. According to James Carafano, a 25 year veteran of the armed forces, and a senior fellow at the Heritage foundation, "conscription makes sense only in moments of extreme national peril such as the Civil War and World War II. During the second world war, for example, virtually all able-bodied men of draft age - about 12 million - were needed to defend the republic. In short the draft was fair because virtually everybody that could serve had to serve. But those moments are rare. Imposing a draft at any other time creates not shared sacrifice, but a lottery for the unlucky"(Carafano) James Judge, a career counselor in Washington, D. C., decided to enlighten

Aspects of Psychology Unit 5 Essay Example | Topics and Well Written Essays - 1750 words

Aspects of Psychology Unit 5 - Essay Example A good example for this stage is Homer and Marge Simpson. They show much affection and caring for their children and these parental acts are the general scenario of Generativity. It is the Simpson’s family that embodies sentiments of affection, caring, greed, self-indulgence, self-centeredness, and lack of enthusiasm in individuals, and the larger world. Integrity versus Despair As defined by Erikson (1997), integrity is a feeling of peace. No melancholies or accusations. The connection between the stages is possibly more evident here than anywhere else: individuals are more likely to reexamine their lives enthusiastically and contentedly if they have made a difference to the world (Erikson, Erikson & Kivnick, 1986), like Warren Schmidt. Schmidt’s personality embodies acceptance and Integrity. However, Schmidt also embodies the opposite nature when he shows feelings of regrets and missed opportunities, or what Erikson refers to as Despair. This stage is an excellent win dow through which an individual can reexamine his/her life—prior to reaching old age (Erikson et al. 1986). Fortunately these days for numerous individuals it is usually possible to make amends, even in the midst of despair. A Study Supporting ‘Generativity versus Stagnation’ According to the study of Kenneth Coll and colleagues (2006) on the psychosocial development of adolescent offender, enhancing generativity and lessening stagnation methods require integrating the five therapeutic exercise of John Bowlby for developing stronger relationship. Basically, the study supports Erikson’s theory by stating that providing an individual a stable foundation to examine a variety of depressing and difficult life features, promoting considerations of means where in to experience relationships with existing major figures, supporting analysis of each relationship linked to building sympathy for the other individual’s ideas, promoting consideration of how exist ing ideas and anticipations emerge from childhood experiences and the embedded meanings from others, and aiding to understand that the detrimental self-realizations are rooted in negative experience and can be altered. A Study Supporting ‘Integrity versus Despair’ According to the study of Kylie Rylands and Debra Rickwood (2001) on ‘the effect of accepting the past on depression in older women’ accepting the past, just like what Erikson argued, was a significant way to reduce depression in people, particularly in older people. The comparative strength of the ego-integrity process of later-life personality, as actualized by making amends of the past, was experimented as a determinant of depression in a multivariate approach consisting of other quite recognized determinants, such as negative and positive affectivity, physical reliance, social assistance, and age. References Coll, K.M., Thobro, P. & Haas, R. (2006). ‘Outcome Evaluation of Adolescent Offe nder Psychosocial Development: A Comparative Study’. Journal of Humanistic Counseling, Education and Development, 45(2), 208+ Erikson, E., Erikson, J.M., & Kivnick, H.Q. (1986). Vital Involvement in Old Age. New York: W.W. Norton. Erikson, E. & Erikson, J. (1997). The Life Cycle Completed. New York: W.W. Norton. Ewen, R.B. (2003). An Introduction to Theories of Personality. Mahwah,

Trust in the Press Essay Example for Free

Trust in the Press Essay Trust in the Press is essential in an ever changing society. Not only must the Press be trusted but it must be believed and must behave in an ethical manner. But what constitutes an ethical manner? Laws might be set to achieve certain outcomes and may not necessarily be ethical. What is legal and demanded by law may not be considered ethical from a journalistic point of view. With respect to your personal point of view of the above, discuss what you believe journalists have to do to maintain the trust and respect of the public. The historian Thomas Babington Macaulay introduced the notion of the media as the Fourth Estate; the role of a watchdog that checks on abuses of power by government and professionals.1 Lord Hutchinson, QC defence council for the ABC Case regarding the Official Secrets Act 1989, said it is the task of the press to examine, probe, question and find out if there are mistakes to embarrass the government.2 With such a role of responsibility, it is vital that the public trust what the press tell them. Codes and laws are in place to make sure journalists act as a collective conscience.3 In practice this is difficult as individual consciences come into play, along with the obstacles of time, money and competition that face journalists in their profession. One common rule among journalists is to never reveal your sources. If you do, your career will be tainted with mistrust. This journalistic ethical code secures a relationship with the public and provides protection. But there are laws that contravene this. Section 10 of the Contempt of Court Act 1981 says courts have the right to demand that journalists reveal their source if disclosure is necessary in the interests of justice or national security or for the prevention of disorder or crime. The Police and Criminal Evidence Act 1984 says police investigating a serious offence can obtain an order requiring the journalist to submit evidence considered useful to the court. It is difficult to defy the law, especially when the consequence could be imprisonment or a fine. However, I would still try to keep my sources confidential; otherwise they could face a fine or imprisonment. I would find that difficult to live with because I am just as responsible for protecting my sources and for imparting the information. In these circumstances I would argue for freedom of expression under the Human Rights Act 1998. Trainee journalist Bill Goodwin appealed successfully with this argument after he was fined for refusing to hand over documents concerning engineering company Terra Ltd. In another case the Guardian exposed their source Sarah Tisdall in 1984 under pressure from the courts. She leaked information about the delivery of cruise missiles to RAF Greenham Common and was jailed as a consequence.4 Where a source has taken the initiative and given a story to the press, especially in matters relating to national security, they must have recognised the risk and it is not unreasonable for them to take the consequences. There are legal reporting restrictions that a journalist can overturn. Section 39 and 49 of the Children and Young Persons Act 1933 can be lifted if a juvenile has committed a serious crime and naming them would act as a deterrent to others. Journalists often cite public interest in their reasons for disagreeing with the law and this is an ethical way to maintain the trust and respect of the public. Yet the problem lies in defining public interest. The Press Complaints Commission states that public interest includes: 1. Detecting or exposing crime or a serious misdemeanour 2. Protecting public health and safety 3. Preventing the public being misled by some statement or action of an individual or organisation5 Reporter Ryan Perry went undercover in 2003 as a footman at Buckingham Palace in order to observe their security methods. His report in the Daily Mirror highlighted the need for tightened security and this was achieved. His behaviour, although deceitful, was for the publics safety and I agree with German journalist Gà ¯Ã‚ ¿Ã‚ ½nter Wallraff who said, you have to disguise yourself in order to unmask your society.6 The BBC reiterates this in their guidelines for public interest: when dealing with serious illegal or anti-social behaviour it may occasionally be acceptable for us not to reveal the full purpose of the programme to a contributor.7 This is when the ethical behaviour of a journalist starts to depart from the ethical code of the public and indeed the law. I would find it difficult to lie in order to get a story but if it was for the publics benefit, I could do it. I do not think behaving this way, if it revealed vital information, could lose the respect or trust of the public. If the person I was exposing was a family member or boyfriend, I could not report on the story. I would not cover up their crime but similarly, I would not offer them up for public scrutiny. Ethical manner as a journalist is different to ethical manner as a daughter or girlfriend and in this case the personal is stronger than the professional. I do not think Perrys report on Buckingham Palace should have included photographs of private bedrooms and details on the storage of breakfast cereals. This does not come under the Press Complaints Commission code of public interest and I do not think it can be justified as ethical behaviour. Undercover work cannot be held up as ethical when the outcome is less important than the act and Perrys inclusion of these private details undermine the ethical reasons for reporting undercover. When it becomes a matter of what the public are interested in, rather than what they need to know, ethical manners begin to vary between journalists and other factors come into the equation. The media is to a certain extent controlled by the people who own the newspapers, radio stations and television companies. They pay the journalists salary and they ultimately make the decisions. A senior executive of News International said: If an editor went to Murdoch and said that he had carefully examined the PCC code of conduct on chequebook journalism and had come to the conclusion that to pay to get a story would be a breach of the code and, therefore, he hadnt done it, he would be fired.8 This shows that a journalists so-called ethical behaviour is not always their own. However the journalist can decide who they work for. If I was asked to pay for stories that revealed matters that I did not consider of public interest, then I would refuse and work for a different organisation. This is, of course easier said than done and when one organisation is willing to pay for a story, others follow suit to keep up with competition. The public are aware of this and join in the game. Neighbours of Shannon Matthews have begun to charge for their stories, and they know the media will pay. It is difficult not to succumb to this method of journalism when competition is so fierce but then motivation for talking to the press becomes about money rather than truth. The competition and pressure to get a good story causes some journalists to fabricate, especially in the television industry. Regulators Ofcom demonstrated the penalty of misleading the public when they fined ITV à ¯Ã‚ ¿Ã‚ ½5.675 million for phone vote scandals. Journalist Max Hastings said deceit is woven into the very nature of television. He described how some camera crews in war zones have encouraged soldiers to open fire so they can film dramatic footage that was missed when it actually happened.9 I understand the desire to produce a captivating documentary but asking soldiers to potentially put themselves and others in danger for dramatic effect, is not ethical behaviour. In television there is a fine line between deceiving the public and assuming they know about the editing tricks of the trade. Filming a sequence over a three-day period but presenting it as one day is not harmful deception but the reality of television production. The BBCs broadcast in 2007 of the Queen storming out of a portrait session was deceiving because editing gave a false representation of the actual events. Ofcom hold a similar view in regard to fairness. They say broadcasters should take reasonable care that material facts have not been presented, disregarded or omitted in a way that is unfair to an individual or organisation.10 When covering a story about parishioners protesting against their church being demolished, I was told by my editor to ask them to shout save our church for the camera. They did this and it brightened up the news package. It could be argued that this was unethical behaviour because it misled the public about the protest; as soon as I had gone, the shouting stopped. I did question my actions. However the desire to entertain the viewer, the opinion of my editor, the willingness of the protestors themselves and the low impact it would have on the public perception stopped me going against the decision. This is a minor case but it shows how potential deception in television is an ever-present reality. The need for impartiality is heavily stressed in journalism codes of conduct. Ofcom states that television and radio programmes must exclude all expressions of the views and opinions of the person providing the service on matters of political and industrial controversy and matters relating to current public policy (unless that person is speaking in a legislative forum or in a court of law).11 To be impartial as a journalist is not as simple as it seems; merely editing requires some personal judgement. As a reporter, it is not that easy to completely remove yourself from a story. Journalist Gill Swain said simply, dont get emotionally involved.12 Yet detach yourself too far and your reporting will get labelled as forensic.13 Sometimes the best journalism happens when you do engage emotionally and follow a story with passion. If Bob Woodward and Carl Bernstein had not done that, the revelation of Watergate and eventual resignation of US President Richard Nixon in 1974 would have never come about. Personal interest and involvement can be a helpful motive in investigative journalism. A few years ago I wrote about my college boat club in a university magazine. I was told various stories about club money that had gone missing. As a member of that boat club, I felt obliged to find out what had happened and inform university students. After publication the head of the boat club asked me to her office to explain myself. She was unable to deny any of the facts. If I had not had personal involvement in this story, the financial difficulties of the boat club would have not been revealed. Yet the actual writing of the story should be impartial and not convey the opinion of the journalist. The public should trust that you are giving them a fair and accurate report on a matter of importance to them. However, sometimes personal belief and gut instinct that go against codes and ethical manners can benefit the public. During the time Senator Joseph McCarthy made charges that the United States government had been infiltrated by Soviet spies, American journalists had to abide by the strict codes of reporting without analysis or comment. They knew McCarthys claims were false but the journalistic laws meant they were unable to investigate his statements and tell the public the truth. More recently, the Washington Post, New York Times and New Republic all apologised to their readers for not being sceptical when reporting White House claims that Iraq had weapons of mass destruction.14 Part of being a journalist is to face adversity and going against a law or code is sometimes the only way to tell the public the truth, but truth is what ultimately gains their trust and respect. Laws and codes are necessary to provide a benchmark for journalists to work from and maintain professionalism. Without them some journalists would lose sight of what fundamental principles they need to follow in order to behave responsibly. There are times when a journalists own instinct and ethical manner will maintain respect and trust of the public better than the codes. There are also instances when pressure, time and money prevent a journalist from maintaining those codes. Whatever the circumstances, the one rule that should be constant is that journalists are the eyes and ears of the public; their trust and respect should always take precedence. BIBLIOGRAPHY Frost, Chris. Media Ethics And Self-Regulation. Pearson Education Limited, 2000. Harcup, Tony. The Ethical Journalist. Sage Publications Ltd, 2007. Keeble, Richard. Ethics For Journalists. Routledge, 2001. Rosenstiel, Tom and Mitchell, Amy S., ed. Thinking Clearly: Cases in Journalistic Decision-Making. Columbia University Press, 2003. Welsh, Tom, Greenwood, Walter, Banks, David, eds. McNaes Essential Law For Journalists, 19th Edition. Oxford University Press, 2007. Wesbites: http://www.ofcom.org.uk 1 Richard Keeble, Ethics For Journalists (Routledge, 2001) 127. 2 Tom Welsh, Walter Greenwood, David Banks, eds. McNaes Essential Law For Journalists, 19th Edition (Oxford University Press, 2007) 415. 3 Keeble 131. 4 Keeble 29. 5 Tony Harcup, The Ethical Journalist (Sage Publications Ltd, 2007) 36. 6 Harcup 41. 7 Harcup 45. 8 Harcup 112. 9 Harcup 12 10 http://www.ofcom.org.uk/tv/ifi/codes/bcode/fairness/ 11 http://www.ofcom.org.uk/tv/ifi/codes/bcode/undue/ 12 Keeble 130. 13 Keeble 140. 14 Harcup 17.

Advice On Wsh Legal Compliance Issues

Advice On Wsh Legal Compliance Issues The company is planning to set up a new plant/factory/shipyard/worksite in Singapore. The new plant/factory/shipyard/worksite located in Tuas. The company will be recruiting a few hundred local and foreign workers. The new plant/factory/shipyard/worksite utilizes the following items for its production processes: Mechanical and/or hydraulic machines Material handling equipment such as forklifts and/or reach trucks Lifting equipment such as overhead cranes and/or tower cranes Pressure vessels such as boilers, air receiver, steam receivers, etc. Laboratory facilities for testing and quality control Warehouses or storage yards Various types of hazardous chemicals and/or flammable substances Task: The task requires each candidate to submit a written report on advising on WSH legal compliance issues basing on the above situations. Written Report: The research project requires each candidate to derive or collect from their workplace a portfolio of evidences on the following items: Identify the relevant and other legal requirements applicable to safety and health issues. (PC1.1, UK1) Identify the WSH legal and other responsibilities and liabilities of stakeholders. (PC1.2, UK2) Explain the WSH legal and other responsibilities and liabilities to relevant stakeholders. (PC1.3) Communicate with stakeholders on the implications of the WSH legal and other requirements in accordance with organizational procedures. (PC1.5, UK4) Gather workplace information and practices relevant for the assessment of compliance with WSH legal and other requirements. (PC2.1, UK5) Identify gaps between workplace practices and the applicable WSH legal and other requirements. (PC2.2) Recommend actions to be taken by the relevant stakeholders to comply with WSH legal and other requirements. (PC2.3, UK7) Advise relevant stakeholders in the application of relevant permits, licenses, approvals and other legal documents from respective government agencies. (PC2.4, UK6, 8) Advise stakeholders ways to assists them in maintaining compliance with applicable WSH legal and other requirements. (PC2.5, UK9) Identify means of getting updated on new or amended WSH legal and other requirements in a timely manner. (PC3.1, UK10) Interpret the new or amended WSH legal and other requirements accurately. (PC3.2) Clarify with the relevant authorities on the interpretation of new or amended legal and other requirements where applicable. (PC1.4, 3.3 UK3, 12) Determine the applicability of new or amended WSH legal and other requirements to stakeholders who seek advice on WSH legal requirements. (PC3.4) Assess workplace compliance with the new or amended WSH legal and other requirements. (PC3.5, UK11, 12) Advise on necessary actions needed to comply with new or amended WSH legal and other requirements. (PC3.6) Identify the relevant and other legal requirements applicable to safety and health issues. (PC1.1, UK1) 12. Clarify with the relevant authorities on the interpretation of new or amended legal and other requirements where applicable. (PC1.4, 3.3 UK3, 12) Government Agencies Acts and Legislations Area of Application (Eg. MOM, SCDF, NEA, etc.) (Provide list and titles of Acts and Regulations) (- Describe the application of each Act or Regulations. Also briefly explain what each of the Act and Regulations are about) MOM Workplace Safety And Health (Registration of Factories) Regulations 2008 Any organization/person who wants to occupy a piece of land or use any premises as a factory, falling within any of the classes of factories described in Part I or II of the First Schedule, shall apply to the Commissioner to register. The application (accompanied by particulars, information, statements and documents) to register the premise as a factory shall be sent to the Commissionerin such form and manner as he may require. The application has to be made at least one month before the factory starts operation. On receiving an application, the Commissioner will go through the details of application before deciding whether the premise is deem fit to be register as a factory. Upon successful application, the Commissioner will enter the factory in the register of factories and on successful payment of the fee specified in the Second Schedule, a certificate of registration will be issue to the applicant to certify the premise fit for operation. MOM WSH (General Provisions) Regulations 2006 This regulation is applicable to all factories and all owners of pressure vessel. This regulation describes the general safety rules and requirements which occupiers need to comply with. For instance, Regulation 4: Overcrowding, which require occupier to ensure that the workplace is not overcrowded so as to pose health and safety risk to the employees Regulation 6: Lighting, which require occupier to maintain and provide sufficient and suitable lighting, whether artificial or natural, for workers to engage in operation or walking. Regulation 10: Protection against excessive heat or cold and harmful radiations, which require the occupier take all reasonably practicable measures to ensure that employees at are protected from excessive heat or cold and harmful radiations. Regulation 14: Electrical installationand equipment, which require occupier to ensure that electrical installation and electrical equipment is of good made, non-faulty, well maintain and safe to use. Reasonably practicable measures have been taken by the occupier to protect against the risks of electric shock arising from or in connection with the use at work of any electrical installation or equipment in the factory. Etc. MOM WSH (First Aid) Regulations 2006 This regulation is applicable to all factories, laboratories, ship in harbour, premises within airport. This regulation describe what are the general requirements of a first aid box (what are the approved items, number of first aid boxes required against the number of employees), the requirements of first aider within the workplace, the number of first aider required within the workplace against the number of workers, and the general requirements for a first aid room. MOM WSH (Risk Management) Regulations 2006 This regulation is applicable to all workplaces covered under the First Schedule of the Act. This regulation specifies that risk an assessment has to be carried out at workplaces, with the RA documented and maintained. From the RA, what are the protective and control measures implemented to protect employees against the hazards and risks identified. MOM WSH (Incident Reporting) Regulations 2006 This regulation is applicable to all workplaces. This regulation requires occupier to report any accident/incident that result in injuries (injuries that resulting in more than 3 days MC or hospitalization for 1 day) and/or deaths, any dangerous occurrence (such as toppling of scaffold, toppling of tower crane, bursting of PUB gas pipe during excavation, etc.) and any occupational diseases suffered by an employee at the workplace. MOM WSH (Safety and Health Management System and Auditing) Regulations 2009 This regulation is applicable to all factories. This regulation describes: 1) The requirements to be approved as a workplace safety and health auditor. 2) The requirement of factories to undergo a third party audit (approved auditor by MOM) on the safety and health system. MOM WSH (Workplace Safety and Health Committees) Regulations 2008 This regulation is applicable to all factories. This regulation requires factories to form a WSH committee (the general requirements stated), whereby meeting should be carried to discuss on the health and safety issues within the workplace. The function of WSH committee is also clearly defined under this regulation. SCDF Fire Safety Act Section 20: Fire Certificate This act is applicable to owner or occupier of any public buildings such as offices, hospitals, shopping complexes, industrial buildings and private residential buildings that fall within a specified criterion. The Fire Certificate Scheme is to ensure that fire safety systems and fire safety measures are properly maintained, in good working condition and tested in accordance with the relevant codes of practices. SCDF Fire Safety (Fire Emergency Plan) Regulations This regulation is applicable to premises that are designated or fall within the class of premises designated by the Minister under Section 21(1) of the Act. This regulation describe the requirements of a emergency response plan within the workplace, which include, designation of one or more places within or outside the premises which is capable of accommodating all the occupants of the premises and which poses the least danger to the occupants of the premises in the event of fire to be used as an assembly area; the need of a fire safety committee; up to date records relating to reviews of the Fire Emergency Plan; conduct of fire evacuation drills; fire safety programmes are kept and maintained, etc. SCDF Fire Safety (Petroleum and Flammable Materials) regulations: License to store or keep petroleum or flammable materials. This regulation is applicable to premises that require to store or keep any petroleum or flammable material or both at any premises shall be made by the person intending to store or keep the petroleum or flammable material or both. This regulation states that no occupier shall store or keep, or cause to be stored or kept, any class of petroleum or any flammable material except: (a) in or on premises licensed for the storage or keeping of such petroleum or flammable material; (b) in such quantities and in such manner and subject to such conditions as may be prescribed in relation to such petroleum or flammable material; and (c) under the authority of and in accordance with the provisions of a licence from the Commissioner and every condition specified therein. SCDF Fire Safety (Petroleum and Flammable Materials) regulations: License to import petroleum or flammable materials. This regulation is applicable to occupier who wants to import of any class of petroleum or any flammable material in excess of the respective quantities specified in the Second Schedule. The regulations require the person importing such petroleum or flammable material to hold a licence from the Commissioner to import such petroleum or flammable material; and the person does not hold such a valid licence. Singapore Police Force Arms and Explosives (Explosive Precursors) Rules 2007: License to store explosive precursors. This regulation is applicable to occupier who wants to store explosive precursorsfor operation purposes. Singapore Police Force Arms and Explosives (Explosive Precursors) Rules 2007: Ad hoc license to import/export explosive precursors. This regulation is applicable to occupier who wants to import/export explosive precursors. The regulation requires the applicant to hold a dealers license before applying for a license to import or export arms or explosives. NEA Environmental Protection and Management (Hazardous Substances) (Amendment) Regulations 2009: Permission to store and use hazardous Substances. This regulation is applicable to a person who keeps or has in possession or under his control any hazardous substances specified in the Schedule. The regulation specify that the person shall be authorized to store and use hazardous substances under a permit or a license granted under section 22 of the Act to deal in hazardous substances under his possession. The person issued with the permit shall keep a record of the quantity of such substances and stored in a container based on the purpose or purposes stated in the permit. The container is designed, constructed and maintained in accordance with the code of practice and clearly labeled with restricted access to authorized personnel only. HSA Poisons Act, Chapter 234: Poisons Licence This regulation is applicable to a person who import, possess for sale, sell or offer for sale any poisons. Form A Poisons Licence is issued under the Poisons Act to allow the licensee to import, store and sell poisons by way of wholesale at the premises stated in the licence. The licensee for Form A Poisons Licence must be working full time for the company and be given the responsibilities and accountabilities for all poisons transactions. PUB Sewerage and Drainage (Trade Effluent) Regulations This regulation is applicable to factories. This regulation specifies the discharge limit and contents requirement of trade effluent that is coming out from the factories operation. The requirement of treating the trade effluent (installation of a treatment plant) before discharging the effluent and installing such sampling test points, inspection chambers, measuring devices, and recording and other apparatuses for monitoring. Identify the WSH legal and other responsibilities and liabilities of stakeholders. (PC1.2, UK2) Explain the WSH legal and other responsibilities and liabilities to relevant stakeholders. (PC1.3) Stakeholder (Organization Job position) Legal Responsibilities / Companys Job Description Liabilities Penalties / Offences List and identify at least FOURstakeholders in the company eg. Principal (WSH Manager); Subcontractor (ABC Construction Pte Ltd); Rigger (Tan Ah Seng); etc Describe and elaborate each stakeholder legal responsibilities as well as those set by the company in their job description. Elaborate the liabilities, penalties, and offences of each stakeholder as stipulated for the legislations) Occupier (Site Diector under the name Avnetis Pharma Mfg Pte Ltd) Legal responsibilities: It shall be the duty of every occupier of any workplace to take, so far as is reasonably practicable, such measures to ensure that a) the workplace; b) all means of access to or egress from the workplace; and c) any machinery, equipment, plant, article or substance kept on the workplace, are safe and without risks to health to every person within those premises, whether or not the person is at work or is an employee of the occupier. Company main HSE responsibilities: The Site Director has overall responsibility for the effective implementation of the HSE Policy. In compliance with the law, the Site Director shall: 1. Ensure the workplaces entrances and exits and any equipment, machinery, plant, article or substances are accessible, safe and risk-free. 2. Ensure the safety and health of his employees and personnel who may be indirectly affected in the workplace. WSH (General Provision) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both WSH (Registration of Factories) Regulations Fine not exceeding $3,000 WSH (Incident Reporting) Regulations 1stoffence: Fine of not exceeding $5,000 2ndand subsequent offences: Fine of not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Risk Management) Regulations 1stoffence: Fine of not exceeding $10,000 2ndand subsequent offences: Fine of not exceeding $20,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Workplace Safety and Health Committees) Regulations First offence: Fine of not exceeding $10,000 Second or subsequent offence: $20,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Confined Spaces) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both WSH (Workplace Safety and Health Officers) Regulations First offence: $10,000 Continuing offence: a further fine not exceeding $1,000 for every day or part thereof during which the offence continues after conviction. Factories (Noise) Regulations Fines not exceeding $5,000 Fire Safety Act Fines not exceeding $5,000 Fire Safety (Building Fire Safety) Regulations Fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or both Environmental Protection and Management (Hazardous Substances) (Amendment) Regulations Fine not exceeding $30,000 or to imprisonment for a term not exceeding 2 years or both Continuing offence: a further fine not exceeding $1,000 for everyday or part thereof during which the offence continues after conviction. Environmental Public Health Act Fine not exceeding $10,000 and in the case of a continuing offence, the sum of $500 for every day or part thereof during which the offence continues after conviction Employers (HODs) 1) It shall be the duty of every employer to take, so far as is reasonably practicable, such measures as are necessary to ensure the safety and health of his employees at work. 2) It shall be the duty of every employer to take, so far as is reasonably practicable, such measures as are necessary to ensure the safety and health of persons (not being his employees) who may be affected by any undertaking carried on by him in the workplace. 3) For the purposes of subsection (1), the measures necessary to ensure the safety and health of persons at work include a) providing and maintaining for those persons a work environment which is safe, without risk to health, and adequate as regards facilities and arrangements for their welfare at work; b) ensuring that adequate safety measures are taken in respect of any machinery, equipment, plant, article or process used by those persons; c) ensuring that those persons are not exposed to hazards arising out of the arrangement, disposal, manipulation, organization, processing, storage, transport, working or use of things i) in their workplace; or ii) near their workplace and under the control of the employer; d) developing and implementing procedures for dealing with emergencies that may arise while those persons are at work; and e) ensuring that the person at work has adequate instruction, information, training and supervision as is necessary for that person to perform his work. 4) Every employer shall, where required by the regulations, give to persons (not being his employees) the prescribed information about such aspects of the way in which he conducts his undertaking as might affect their safety or health while those person are at his workplace. Company main HSE responsibilities: 1. Providing a safe and healthy workplace. 2. Establishing a committee or designating a representative as needed. 3. Consulting and cooperating with the committee or reperesntative. 4. Providing the information and training needed to protect the health and safety of workers. 5. Ensuring that supervisors are competent and that supervisors provide competent supervision. 6. Arranging the regular examination of the workplace, tools and equipment to ensure their safety. 7. Ensuring that tools, machinery and equipment are properly maintained. 8. Enabling a committee or representative to inspect the workplace regularly. 9. Promptly correcting unsafe conditions and activities reported by the committee or representative. 10. Ensuring that the committee or representative investigates reportable accidents and dangerous occurrences. WSH (General Provision) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both WSH (Incident Reporting) Regulations 1stoffence: Fine of not exceeding $5,000 2ndand subsequent offences: Fine of not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Risk Management) Regulations 1stoffence: Fine of not exceeding $10,000 2ndand subsequent offences: Fine of not exceeding $20,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Confined Spaces) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both Factories (Noise) Regulations Fines not exceeding $5,000 Environmental Protection and Management (Hazardous Substances) (Amendment) Regulations Fine not exceeding $30,000 or to imprisonment for a term not exceeding 2 years or both Continuing offence: a further fine not exceeding $1,000 for everyday or part thereof during which the offence continues after conviction. Employees (Chemical Technician, Mechanical Technician, Logistic personnel, etc.) Legal responsibilities: 1) It shall be the duty of every person at work a) to use in such manner so as to provide the protection intended, any suitable appliance, protective clothing, convenience, equipment or other means or thing provided (whether for his use alone or for use by him in common with others) for securing his safety, health and welfare while at work; and b) to co-operate with his employer or principal and any other person to such extent as will enable his employer, principal or the other person, as the case may be, to comply with the provisions of this Act. 2) No person at work shall willfully or recklessly interfere with or misuse any appliance, protective clothing, convenience, equipment or other means or thing provided (whether for his use alone or for use by him in common with others) pursuant to any requirement under this Act for securing the safety, health or welfare of persons (including himself) at work. 3) Any person at work who, without reasonable cause, willfully or recklessly does any act which endangers the safety or health of himself or others shall be guilty of an offence. Company main HSE responsibilities: 1. Taking reasonable care to protect their health and safety and that of other workers. 2. Cooperating with employers, supervisors, committee members and representatives. 3. Using safe work procedures, safeguards, and personnel protective equipment. 4. Reporting potential hazards or risks to the employer immediately. 5. Knowing and complying with health and safety requirements. 6. Refraining form harassment. WSH (General Provision) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both WSH (Incident Reporting) Regulations 1stoffence: Fine of not exceeding $5,000 2ndand subsequent offences: Fine of not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Risk Management) Regulations 1stoffence: Fine of not exceeding $10,000 2ndand subsequent offences: Fine of not exceeding $20,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Confined Spaces) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both Environmental Protection and Management (Hazardous Substances) (Amendment) Regulations Fine not exceeding $30,000 or to imprisonment for a term not exceeding 2 years or both Continuing offence: a further fine not exceeding $1,000 for everyday or part thereof during which the offence continues after conviction. WSH (Workplace Safety and Health Committees) Regulations First offence: Fine of not exceeding $10,000 Second or subsequent offence: $20,000 or to imprisonment for a term not exceeding 6 months or to both Duties of persons who erect, install or modify machinery or equipment and persons in control of machinery for use at work. (company engage contractors) 1) It shall be the duty of any person who erects, installs or modifies any machinery or equipment for use at work to ensure, so far as is reasonably practicable, that the machinery or equipment is erected, installed or modified in such a manner that it is safe, and without risk to health, when properly used. 2) The duty imposed on a person erecting, installing or modifying any machinery or equipment under subsection (1) shall apply only if the machinery or equipment is erected, installed or modified in the course of the persons trade, business, profession or undertaking. 3) Any person required under subsection (1) to ensure that any machinery or equipment is erected, installed or modified in such a manner that it is safe, and without risk to health, when properly used shall be regarded as having complied with that subsection to the extent that a) the person ensured, so far as is reasonably practicable, that the erection, installation or modification was in accordance with the information supplied by the designer, manufacturer or supplier of the machinery or equipment regarding its erection, installation or modification; and b) it is reasonable for the person to rely on that information. 4) Where any machinery moved by mechanical power is used in any workplace, then notwithstanding anything in this Act, it shall be the duty of the owner of the machinery to ensure a) so far as is reasonably practicable, that the machinery is maintained in a safe condition; and b) that the precautions (if any) to be taken for the safe use of the machinery and the health hazards (if any) associated with the machinery is available to any person using the machinery. 5) Where the owner of any machinery moved by mechanical power has entered into a contract of hire or lease with a hirer or lessee, the duty imposed under subsection (4) shall apply to the hirer or lessee of the machinery instead of the owner. 6) Where the owner, hirer or lessee of any machinery moved by mechanical power has entered into a contract with another person to maintain the machinery, the duty under subsection (4)(a) shall apply to that other person instead of the owner, hirer or lessee of the machinery. 7) Subsections (1), (2) and (3) shall apply only to machinery or equipment specified in Part I of the Fifth Schedule. Company main HSE responsibilities: In compliance with the law, contractors shall: 1. Supply safety precautions to be taken for the proper use and maintenance of the machinery, equipment or hazardous substance. 2. Specify any health hazards associated with the machinery, equipment or hazardous substance. 3. Supply information relating to and the results of any tests or examinations of the machinery, equipment or hazardous substances is tested and examined to ensure safety when properly used. WSH (General Provision) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both WSH (Incident Reporting) Regulations 1stoffence: Fine of not exceeding $5,000 2ndand subsequent offences: Fine of not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Risk Management) Regulations 1stoffence: Fine of not exceeding $10,000 2ndand subsequent offences: Fine of not exceeding $20,000 or to imprisonment for a term not exceeding 6 months or to both WSH (Confined Spaces) Regulations Fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both Environmental Protection and Management (Hazardous Substances) (Amendment) Regulations Fine not exceeding $30,000 or to imprisonment for a term not exceeding 2 years or both Continuing offence: a further fine not exceeding $1,000 for everyday or part thereof during which the offence continues after conviction. Communicate with stakeholders on the implications of the WSH legal and other requirements in accordance with organizational procedures. (PC1.5, UK4) (- List and describe THREE different types of communication channels employed in by your company. Show evident or data. Eg. Appendix à ¢Ã¢â€š ¬Ã‚ ¦ Minimum 100 words) In workplaces, Safety communication is essential to employees so that they are aware of the effects of Workplace Safety and Health so as to seek encouragement from them to contribute actively to Workplace Safety and Health. Contributions from the employees will only be effective if they understood their roles and responsibilities and be competent in their work tasks. In Sanofi Aventis, the following communication channels are employed to pass on the information and messages to employees: E-mails: Whenever there is a safety-related issue and/or article send down by Corporate, the information will be forwarded to all HODs so that they can passed down the information to the staffs within their department. Health, Safety and Environment (HSE) Notice Board: Whenever there is an incident/accident that has happened in other site within the corporate, a report of the incident/accident will be put up on the notice board to allow employees locally to learn of the issue so that the same situation will not be repeated. HSE Committee meeting: During the HSE committee meeting, issues on workplace health, safety and environment will be discussed, reviewed and ideas on how to improve them will be exchanged during the meeting. The discussions will be minute down and send to the committees so that they can pass down the information to other colleagues in their department. Gather workplace information and practices relevant for the assessment of compliance with WSH legal and other requirements. (PC2.1, UK5) Identify gaps between workplace practices and the applicable WSH legal and other requirements. (PC2.2) Recommend actions to be taken by the relevant stakeholders to comply with WSH legal and other requirements. (PC2.3, UK7) Name Description of Elements (SMS) or Practices (CP) Company Practices / Gaps Legal Requirements / Code of Practice Compliance Y / N Recommended Actions (- List at least FIVEpractices or Elements of Safety Management System. Briefly describe each practice or element. Eg. Permit-to-work, Safety Training, etc. Provide evidence such as examples, attachments, appendices, data, or documentation for

National Culture and Its Relation to Media Essay -- Media Culture

Introduction American writer Gertrude Stein uses â€Å"There is no there there† in the book Everybody’s Autobiography to describe Oakland. She spent her girlhood in Oakland, but she perceived that Oakland was inauthentic. When she mentioned France, where she lived most of her life, she said: â€Å"It is not real but it is really there† (Stein 1970: 2). France is more tangible to her than her nation. What does the nation mean to Stein? What is the essence of nation? Watson posits that â€Å"a nation is a community of people, whose members are bound together by a sense of solidarity, a common culture, a national consciousness† (Watson 1997: 1). A more familiar definition was coined by Anderson: â€Å"It is an imagined political community and imagined as both inherently limited and sovereign† (Anderson 1991: 6). If Anderson’s definition is rigorous, why did Stein fail to perceive the intimate connection with America? Stein could not maintain the identificati on of the US according to the memory of her girlhood. On the contrary, her real life is in France, it is not the imagination. Robins regards the people like Stein as the â€Å"empirical people† (Robins 2003: 196) in his book. The imagined community is not distinct to them because it is far away from the real life. The imagined community cannot surpass the reality all the time. Thus it can be postulated that the nation bases on a sense of belonging to an imagined community, but it is not a compulsive ideology; the sense of belonging may become vague when the individual lack the interaction with the nation. Then how to maintain the sense of belonging of the population becomes a pivotal question to the nation. This is the reason why the nation has been aiming at building an intimate relationship with medi... ... Ruigrok, Nel and Atteveldt, Wouter van, Global Angling with a Local Angle: How U.S., British, and Dutch Newspapers Frame Global and Local Terrorist Attacks , the Harvard International Journal of Press, Politics 2007, volume:12. Robins, Kevin, Beyond Imagined Community? Transnational media and Turkish Immigrants in Europe, Media in a Globalized Society, Copenhagen: Museum Tusculanum Press, 2003. Stein, Gertrude, Paris, France, New York: liver light, 1970. Volkmer, I, Journalism and Political Crises: In Journalism after September 11, London, New York: Routledge, 2002. Watson, Hugh Seton, Nations and states: an enquiry into the origins of nations and the politics and nationalism, Methuen young books, 1977. Zakaria, Fareed, How to invest jobs for America, November 1, 2010. (http://edition.cnn.com/2010/OPINION/10/29/zakaria.create.jobs/index.html?iref=allsearch)

What Art Means to Me

Art Appreciation Essay By definition, art is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power. In simpler terms, art is what we find to be pleasing to our senses. In my opinion, art does not have a true definition. Its definition is different for all of us. To me, art is a way for one to express themselves. Each piece of art means something different for every one of us.Just because we don’t understand a particular piece does not mean that it’s not considered art in society. We can all appreciate a nice photograph or painting, but we may disagree on whether or not it is art. I see art in nature, photography, drawings and even in the things we see in every day life. Just because something is considered art, does not necessarily that we as an individual consider it art for ourselves. We may not find beauty in certa in pieces of art that everyone else may like.For example, while a painting such as Picasso’s Seated Bather is considered art, I do not see it as beautiful. I can respect it as a work of art in general, but it does not speak to me, nor do I find it to be beautiful. One of my most favorite works of art is Vincent Van Gogh’s Starry Night. I love Van Gogh’s use of symbolism and his expressive use of color and color scheme. While I do enjoy paintings, photography is my favorite art medium. As an aspiring photographer myself, I find comfort in photographs as opposed to paintings and they tend to speak to me a little more.Some of my favorite photographers include Ansel Adams, Uta Barth, Sally Mann, David LaChapelle, and Zach Mazur. Each of these artists are very different from each other, yet I enjoy each of their styles. My least favorite type of art is probably sculpture. I am not real sure as to why this is, I just don’t seem to identify as well with sculptur es and I haven’t ever really taken much interest in them. Anything is capable of becoming art. I think that something becomes art once it is accepted by society as being such.It must invoke some sort of emotion within others and hold meaning to us. While each of us has our own idea of what is considered to be good art, and what is bad art a lot of times monetary value plays a big part in determining quality. Art could be determined as being â€Å"good† or bad† based on a set of standards that professionals and experts in the field of art set, but I believe for the most part, good and bad art is based largely on opinion. Art is completely subjective to the viewer. We as a society determine good and bad art for ourselves, not for the entire population.

Medical Ethics Essay

Living in the land of opportunity and freedom has its limits. There is an expectation that every time we visit our doctor’s office that we all will get the highest amount of respect and help that can be given. Growing up, throughout my whole life I have been in and out of the emergency room more times than any normal person probably should have. Just only eleven months ago, I severely fractured my calcaneus (heel bone) into three separate pieces and had to stay in the hospital for four days due to surgery. Throughout my countless surgeries and visits to the hospital, I cannot imagine myself in a situation where the a doctor would refuse to give treatment or perform any type of procedure to anyone due to his or her personal belief whether it be based on race, sexual preference, political beliefs, or frankly any other reason. Today there are many Doctors who are refusing medical assistance to patients because of their own personal religious and even political beliefs and values. It turns out that a doctor’s ability to refuse any kind of service is legal. Randi Kaye, a CNN Correspondent interviewed Dr. Edward Langston at The American Medical Association. The AMA along with the many Doctors agree â€Å"Any physician as the opportunity that if because of personal beliefs religious or moral beliefs that they can refuse to provide services, but we also believe that physician has an obligation to provide an avenue where the patient can get the care that they’re seeking,†. One particular case dealing with a man in New Jersey, written by Rmuse, an advocate for freedom of religion and particularly, freedom of no religion. Joao Simoes, a gay, and HIV positive patient at a Catholic Hospital. Dr. Susan V. Borga, came into his room while looking at the medical file. She looked at Joao Simoes and a sked him how he contracted HIV. Simoes confirmed that he contracted the virus through unprotected sex. Dr. Borga then asked if it was due to unprotected sex with another man. As soon as he confirmed that yes, it was with another man, Borga closed his file walked out of his room. Simoes was not allowed to contact his personal physician for three day to help get medication. When he was finally allowed to contact his physician, he was told that he had already spoken to Dr. Borga informing her that Simoes needed his medication. Her response to the physician was that he must also  be gay being that he was his doctor. This was followed by â€Å"This is what he gets for going against God’s will.† Simone was finally able to get his medication after the hospital allowed his sister to visit and saw that she gave his medication to the nurses. Another case dealt with a Wal-Mart pharmacy in Wisconsin. Due to this pharmacy being a very busy pharmacy, they contacted a temporary agency because they need temporary assistant. This temporary employee informed Wal-Mart through a written statement that due to his religious beliefs, he would not be able to handle any clients that had any issues with or relating any form of contraception. Wal-Mart decided to compromise with the new employee to where he passes on the client to another pharmacist. When calls were made dealing with contraception, he would place them on hold and not inform anyone. When patients would pick up a birth control prescription, he would walk away and not tell anyone there was a patient waiting. Wal-Mart then tried again to compromise, but when realizing there would be no resolution, he was fired. A last case explained by Jessica Dweck occurred in Florida. â€Å"Florida physician Jack Cassell taped a sign to his office door advising Obama supporters to â€Å"s eek urologic care elsewhere.† The only way that this doctor could be sued successfully is if the patient is currently being treated and was in need of care, that the doctor ceased care without a proper notice or referral for another doctor. A doctor’s visit in not based on political views. The relationship between a doctor and a patient should be based on the physical and emotional wellbeing of the patient. The main question and concern should be why in the year 2014, when the United States is dealing with terrorism, and teenagers going on a shooting spree at their high schools, is there such a clause that allows Doctors to refuse medical attention towards friendly, innocent Americans based on hatred? Why is it that after so many years of war and innocent blood shed is there still a clause that allows Doctors to refuse medical assistance on the base of religious or personal beliefs? In an online article† Pharmacist Conscience Clause: Laws and Information† explains the reason why it was enacted. The conscience clause was first executed in response to the Supreme Court decision in 1973 in the Roe v. Wade case during the woman’s rights movement. Roe v. Wade ruled unconstitutional a state law that banned abortion except  to save the life of the mother. This response caused major uproar to the point where some states proposed legislation and passed laws allowing them to refuse abortions in their establishment. It went as far as pharmacist refusing in supplying refills and prescriptions of contraceptives. These actions resulted in the enactment of the conscience clause. The conscience clause was enacted in order to protect medical professionals from legal action for refusing to assist with contraception and abortion. In fact, many states began to follow with their own conscience clause which also allowed them to refuse medical service and prescription refills according to their idealistic beliefs. Unfortunately, there are also laws that that allows doctors to refuse medical attention to patients due to racism, sexism, or any type of hatred. â€Å"Since 2005, twenty-seven states introduced bills to widen refusal clauses. Four states are considering granting carte blanche refusal rights-much like the law adopted by Mississippi in 2004, which allows any health care provider to refuse practically anything on moral grounds. â€Å"It’s written so badly there is no protection for patients,† (Erdely). It is mind boggling to see that this is allowed in the† land of the free†, the State where the people are allowed to be who they want to be, and the possibilities of living a successful and happy life are endless. What seems to be going on, and what we probably should be concerned about is that doctors are taking advantage of the clause and finding loopholes to be able to act upon their bigotry. The system seems to be seriously broken. If something is wrong than it is up to us to make them right. The main concern then should be getting the Obama administration to revoke the conscience clause that was put in place by President Bush right before he left office. If people began signing petitions, and calling the news stations to publicly get the word of the unfair treatment of patients needing medical attention. This method surely would be a great starts in fighting against these unfair acts. Once the word is out on the streets, multiple legal actions should start to be put into place towards those doctors that placed many lives at risk or altered their lives to a point where they did not want to be. Such examples would be women who were brutally raped and were forced to have the babe due to doctors refusing to help. Or women losing their lives because of  internal infections caused by pregnancy. It is a safe bet that what people want is a life where there is no judgment. A life where the color of skin, political party we, sexual interest, and lastly choices in life that are made good or bad, should not be the determinant nor reason to be handed down a death sentence (Rmuse). Our country should not be stepping back into a life of hate, disregard, and prejudice towards one another. It should be taking a step forward to a place where we all get properly treated and be refused a health service because of hatred. Works Cited Dweck, Jessica. â€Å"Can Doctors Refuse to Treat Patients Based on Their Political Beliefs?† Slate Magazine. N.p., 6 Apr. 2010. Web. 08 July 2014. Erdely, Sabrina Rubin. â€Å"Doctors’ Beliefs Can Hinder Patient Care.† Msnbc.com. N.p., 22 June 2007. Web. 08 July 2014. Kaye, Randi. â€Å"When Doctors Play Judge.† CNN. Cable News Network, 12 Nov. 2012. Web. 09 July 2014. â€Å"Pharmacist Conscience Clauses: Laws and Information.† Pharmacist Conscience Clauses Laws and Information. National Conference of State Legislatures, May 2012. Web. 06 July 2014. Rmuse. â€Å"Conservative Doctors, Nurses, Pharmacists Create Death Panels By Abusing Conscience Clause.† PoliticusUSA. N.p., 4 June 2012. Web. 09 July 2014.