Monday, September 16, 2019

Perception Essay Essay

When we look at something, are we all seeing the same thing? Perception is the ability to see, hear, or become aware of something through the senses. It is the way in which something is regarded and understood. Metaphysicians, Logicians, Political and Social philosophers have thought about perception since the beginning of history. We all perceive; our sensual organs discern information the way they are designed to however, do we see differently because we all interpret what we see differently? One of the major senses is sight. This sense allows us to see by simply reflecting light onto one of our organs. The complex part however is the decoding of the information that is reflected. Our minds interpret the light that is reflected and turn it into information for us to sense our environment. It can be argued that the processed information is not always true. One example of this idea of flawed information would be the Rubin’s Vase form, which was developed by Edgar Rubin, a Danish psychologist. The visual effect generally presents the viewer with two shape interpretations, each of which is consistent with the image. The viewer is meant to see two images; one being two humans facing each other and the other is a vase. This form is an illusion and is created by the mind. The fact that there are two images seen to us does not mean that one of them has to be wrong. There is no wrong or right, it is just how our brains interpret the information. It can be considered that these interpretations are affected by our lifestyles and societies. Interpretation of the same image also changes from person to person. If looked on a bigger scale, these changes are affected from differences in cultures and paradigms. Color is also a major variable in testing perception after illusions. Do we see colors differently? One of BBC’s most fascinating shows: â€Å"Do You See What I See† explores this question. In the English language, there are distinct words to describe specific colors. â€Å"Green† and â€Å"Blue† describe specifically the wavelengths received by our eyes, color is after all just waves. 2 circles made up of 5 green squares on the left side, and 4 green squares and 1 blue square on the right. When the same image was shown to villagers from northern Namibia, they couldn’t pick out the blue square on the right however, picked out the  slightly different green colored square on the left. Any kind of conclusion can be made from this research. For example, because of less vegetation in Namibia, the habitants have a more fragile sense of color when it comes to green. They can differentiate very easily. Further research shows that there are many other factors affecting color perception including peoples’ moods, memories and feelings. Everybody sees the same wavelength but every individual sees a different color. Emotions also play a vital part in creating a perception. When we are filled with our emotions, we tend to be out of control of things. We always think that what we believe is always right no matter what the circumstances are. One great example of such behavior is the emotion of love. When we are deeply in love with a particular person, our understanding of happiness changes into only being oriented around them. The same thing goes for if we dislike somebody. Everything they do annoys us. This is generally referred to as â€Å"Emotions taking over†. The senses are accompanied by other senses to further prove that something is correct. A person sees a yellow pencil inside a glass of water. The pencil is curved and it is therefore perceived by that person that it is that way. However when the person removes the pencil from the water by touching it, it is understood that the pencil was not curved after all. This is a common allegory used by philosophers to explain how senses are used together to perceive. The person touches the pencil in order to feel its texture and therefore disprove his interpretation through sight. Other senses such as hearing, smelling and tasting are also used in accompaniment to seeing. It can be reasoned that people use different sense with sight and end up seeing something else in accordance to someone else. In conclusion every person’s skill to see is the same. Every person has the ability to receive light and process it into information however; the decoding of this information is different in each and every human being. Illusions show us something that is not there or alters the image we see. Our minds process it in the most useful way for us to perceive. As other sight related perceptions, it can be debated that every person sees  illusions differently according to what they have learned over their life. This is closely related to the way our societies are built. Our minds and our perception are affected by our teachings from our societies. What we see and what we perceive is rendered in order of usefulness to our environment and us. Emotion is also majorly related to perception. It can be debated whether our perception affects our emotions or whether our emotions affect our perceptions, however it obvious that our emotions play a vital part in what we see.

Sunday, September 15, 2019

Improving Health and Wellness in Students Essay

Rising consumerism is a problem that has a profound effect on children today.   Children and adults watch television and are inundated with commercials that urge viewers to buy the latest technological gadgets that replace outdoor activities and exercise.   As well, the latest candy, ice cream, and other unhealthy products are cast in between cartoons that capture children’s attentions and their parents are pressured to please their children and buy them material objects to satisfy them rather than engaging them in healthy activities and studying much of the time. Many parents are working and have little time to spend with their kids, sitting in front of the television together or encouraging kids to quietly play with their gadgets (play stations, computers, and others), so parents can relax may become the norm.   To make up for this lack of involvement many parents guiltily give in to children’s whims and buy them candy and unhealthy food, to save time â€Å"fast-food† replaces a healthy dinner and that much needed time at the dinner table to interact and be involved in their children’s lives. An efficient school program would not only target the youth, but their parents, as well then.   â€Å"Operation Pause the PlayStation† will be aimed at educating parents and children separately on issues involving obesity and other unhealthy behaviors.   It is probable that parents of children, who are not obese, will be less receptive and unlikely to come to these after-school classes. But, it is postulated this involvement program will be less receptive if it were labeled as a program for â€Å"troubled kids†.   Therefore this program will have the contingency that children will not be able to pass to the next grade level unless parents attend (this is fitting as the program should be implemented at the end of the school year before children have summer break and may be more sedentary and involved in unhealthy activities without the benefit of healthy school lunches and physical education). Therefore, parents and children should attend at least three classes that tackle these problems.   Class one should tackle the â€Å"McDonaldization of Society† and demonstrate that busy working families do not mean to do their children harm when settling for fast food, but that fast food is unhealthy and can lead to obesity and/or unhealthy learned behaviors that will follow children into adulthood. â€Å"Giving in† to children and buying them unhealthy food to fill the void that is left from lack of quality time, should also be addressed.   Most importantly, the lack of parental involvement in school activities due to rushed lifestyles should be addressed.   This class will be a sort of forum, as well, not meant to single out any parent, but an opportunity for parents facing the same kinds of strain to network with one another and see that they can be part of a healthy solution. Class two should encompass the overuse of technical gadgets (including television) that interfere with healthy activity.   Teachers of these classes that can be taken from high school level health classes and may choose films or other forms of media that deal with these issues to show that, in a sense, these parents and their families are â€Å"victims† of consumerism. Outside of class, more and more children are watching more and more TV, to the point that they are watching approximately 40,000 TV commercials annually. (The CEO of Prism Communication notes, â€Å"They aren’t children as much as what I like to call ‘evolving consumers’† (Heiner, 2006). Deconstructing these facts that lead to sedentary and possibly unhealthy behaviors in children from a larger, systemic base will, also, help parents to realize that they are not being singled out, but instead part of a consumer culture that demands this type of behavior. While the parents are involved in the first two classes, high school level physical education and health teachers should teach the children about food pyramid and what different foods do to help the body grow and be strong.   They should, also, focus on different exercise techniques that are fun and help to keep children in shape.   The two courses should help children to begin to think beyond McDonald’s and PlayStation and the children will take what they learn and teach their parents. This is what class three should be revolving around, a fun and light-hearted end to the requirement.   Here students will tech their parents what they have learned as far as healthy eating and a better overall lifestyle.   The parents will, most likely, appreciate that their children are making an effort to improve their lifestyles and will continue where the classes left off.   Additionally, there should be representatives from various summer camps and programs that are inexpensive , so that even children in poverty could attend.   The YMCA, Boys and Girls Club, and other organizations should promote what they have to offer at this time and, hopefully the summer will serve as a break from studies, but a beginning to more healthy behavior. In conclusion, problems with obesity and unhealthy behavior are systemic.   We live in a consumer culture that causes both the old and young to sometimes believe that having â€Å"things† is essential.   Hurried lifestyles, as well, from long work hours, and especially in single-parent households may lead to turning to â€Å"fast food† and a lesser interest in school activities.   Competing with friends to have the most up-to-date technology may lead to parents having pressure put on them to provide these unnecessary gadgets and relaxing may start to take the form of television watching or other technological time.   These problems are not unique to any one group, but all parents and all children are at risk.   â€Å"Operation Pause the Playstation†, should help change attitudes on this. References Heiner, R. (2006).   Social Problems: An Introduction to Critical Constructionism.   New York: Oxford University Press. Insidehighered.com.   Advanced Placement Still Ascending.   (2007). Retrieved February 18, 2007 from       http://www.insidehighered.com/news/2007/02/07/ap.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Leone, Peter & Drakeford, William.   Alternative Education: From a â€Å"Last Chance† to a Proactive Mode. (1999).   Reprinted with permission of The Clearing House: Volume 3, Number 2, November/December 1999: The Helen Dwight Reid Educational Foundation. Published by Heldref Publications, 1319 18th St. N.W. Washington, D.C. 20036-1802. Copyright 19.   Retrieved February 18, 2007 from http://www.edjj.org/Publications/pub_06_13_00_1.html. Payne, R.   (1996).   A Framework for Understanding Poverty.   p. 59.   Highlands: aha! Process, Inc.   

Saturday, September 14, 2019

The Introduction To The Public Interest Accounting Essay

Harmonizing to an online lexicon, Cambridge Business English Dictionary Public Interest can be defined asA A noun used when speaking about peoples rights to cognize the facts about a peculiar state of affairs in general concern ( beginning 1 ) . Furthermore in an accounting position, International Federation of Accountants stated it as †the net benefits derived for, and procedural asperity employed on behalf of, all society in relation to any action, determination or policy † ( beginning 2 ) . It can be concluded that it may be referred to be the chief factor when a determination is being made on behalf of the people in a society ; Sing that it can do a great impact. Furthermore, IFAC has defined the footings â€Å" Public † and â€Å" Interest † individually to clear up the extent of their duty towards the users. As IFAC is a world-wide organisation that can impact a broad scope of people, it described the public financially with â€Å" persons and groups sharing a market place for goods and services † , and non-financially with those that portion a common purpose such as fulfilling life care. This consists of investors, stakeholders, clients and Sellerss, and fundamentally all of the occupants. As for the populace ‘s involvement has been defined as â€Å" all things valued by persons and by society † ( source3 ) . It can be briefed as things that people deserve to acquire and wish to achieve. It is known that there are a batch of benefits that a society demand such as a good life status includes having a wellness attention and instruction, holding political freedom, and practically efficient fiscal markets. Mea nwhile, IFAC is considered to profit the populace in accomplishing their involvements that are related to fiscal affairs and available scarce resources, which comprises minimising economic hazards in fiscal markets and establishments, bring forthing sufficient, helpful and comprehendible fiscal and non-financial studies and really about similar that aid all interested parties in comparing in order to apportion their resources, quality scrutinizing on every degree in an organisation, sing that authorities ‘s and public sectors ‘ information and actions are crystalline to citizens, a well-structured corporate administrations and ethical directors, and excellence and wisely direction of natural resources that can spread out for farther coevalss ‘ consume ( beginning 4 ) .Current regulative environmentThe Financial Reporting Council is an independent regulator which has been established to guarantee and develop the quality of corporate administration and coverage in th e UK. It comprises of six runing organic structures, the Auditing Practices Board, the Board for Actuarial Standards, the Professional Oversight Board, the Accounting Standards Board and the Accountancy Investigation and Discipline Board, the Financial Reporting Review Panel ( beginning 6 ) . IFAC aims for a sustainable successful fiscal environment to promote shareholders to put efficaciously. They take into consideration the actions of professional accounting organic structures and actuarial profession and act independently by training them in raised instances that concerns public involvement. They assist in bettering the efficiency of audit quality and engage in the treatment for future audit market competency. Likewise, they impose criterions and codifications for comptrollers, companies and hearers. ( Source 5 ) Sarbanes Oxley Act of 2002 introduced in response to the major fiscal crisis such as Enron to protect the investors ‘ assurance in the fiscal market, which had been corrupted and caused a batch of losingss. ( Source 9 ) It concentrates on bettering the stability and truth revelation of fiscal statements. Basically, SOX emphasised the duty of the truthfulness of published fiscal statement on managers, and established new punishments for illegal behaviors. Sing scrutinizing subdivision, they have been concerned intensely on effectual internal control on an organisation, which can be used as a verification about the accurateness fiscal statements and figures generated. And an internal control study should be written by the managers, as a back uping papers for their assurance of the truthiness and equity of the company ‘s fiscal place. And an auditing house should take part on guaranting the adequateness of the internal controls by inspecting the company ‘s overall tech niques and policies. ( Source 8 ) . The International Federation of Accountants is a world-wide establishment which has been functioning the public involvement by beef uping the communicating of fiscal information about an entity to the users. In order to carry through strengthen, IFAC assure that international criterions are have been followed and implemented decently by accountant professions, and they can pull off to accomplish the confidence by steering them. The international criterions which IFAC support are really valuable criterions that have a great impact of practically keeping the full economic system. And IFAC is back uping four independent standard-setting boards which are International audit and confidence criterions Board ( IAASB ) , International accounting instruction criterions Board ( IaesB ) , The IAESB sets International Education Standards ( IESs ) , International moralss criterions Board for comptrollers ( IESBA ) and International Public sector accounting criterions Board ( IPSASB ) . Pointedly, IFAC stands up for the populace and talk out for them in instances, related to accounting and scrutinizing professionals, which are in public ‘s involvement. ( source10 ) The Public Interest Oversight Board is a planetary organisation created to detect and guarantee that the standard-setting boards, under the IFAC that are in the portion of A audit and moralss, instruction, and confidence, are concentrating on public involvement. PIOB had improved the quality of fiscal coverage through promoting audit profession to pattern with more transparence and dependability. Particularly after the tremendous fiscal prostrations of cardinal great companies, such as WorldCom, that weakened the public trust on the truthiness, efficiency and independence of hearers ‘ sentiment. Thus, an independent organic structure that observes the audits sentiment and sets criterions is needed for investors to do accurate determinations, increase their trust and ingurgitate them to put, and therefore the market will boom. Another advantage of holding an international organic structure guard international criterions it will assist in comparing public presentations of world-w ide houses easy. ( Source 11 )Audit qualityHarmonizing to Titman and Trueman, audit quality is a term describes the rightness and dependability of information provided by hearers to users, In other words, the capableness of hearers in observing misleading or inaccurate information in fiscal statements ( beginning 12 ) . However, IAASB states that audit quality can non be defined exactly, it changes from which position you are looking at it. In investor position, audit quality is measured by hearer ‘s repute, coverage and outlooks from their work. The better repute the higher quality is assumed in audit. In audit commission member position, the quality of audit is influenced by the quality grade of the hearer, accomplishments and experiences, the audit procedure, which method and groundss were used, and hearer ‘s interactions with others, if in a manner whether it affects his independence or does non. ( Source 13 ) The International Standards on Auditing ( ISAs ) takes a cardinal function in take parting in audit quality by puting a globally accepted benchmark. In add-on, their criterions have been improved with the aid of IAASB, which is independently carefully supervised by PIOB. ( Source 13 ) The demand of audit quality is raised from asymmetric information and struggle of involvements ( beginning 12 ) . It can be conducted that audit quality is demanded because a batch of shareholders had worthless investings for the ground that false information were recommended to them or unjust audit studies were issued. Furthermore, some hearers loss the independence, which is a primary rule for an hearer, by working for a house by supplying dishonorable sentiment merely to maintain their occupation or they have been bribed. In add-on, it can be determined from a survey that the higher audit quality consequences a higher grade of investor ‘s capableness to anticipate future net incomes ( beginning 12 ) .Audit studyAudit study should be attached with a house ‘s one-year fiscal statements to province their sentiment of the truthiness and equity, or non, of the fiscal figures ( beginning 14 ) . It could be issued by internal hearer or external hearer. The study can impact a house ‘s stakeholders, loaners and stockholders. If it was unqualified study, so more investors will be attracted to the house, stockholders ‘ assurance in directors will increase, and it will fulfill their loaners, due to enhanced public presentation, by vouching the house ‘s refund their money. Qualified sentiment could be a ground of except for, disclaimer of sentiment or inauspicious sentiment. Except for sentiment is used when there is a restriction of range, an hearer does non hold adequate grounds that can assist him in guaranting a affair. Disclaimer of sentiment is when a director refuses to give the hearer the authorization to garner information or he does non take part with him, and when an hearer misses an chance that is material to the topic being audited. And in conclusion, inauspicious sentiment is the worst because it indicates that a company is non following with the criterions, fiscal statements contain deceptive information, or affect important u ncertainnesss ( source14 ) . In order to bring forth quality audit reports the ICAEW Audit and Assurance abled to form the Audit Quality Forum in 2004. Since the addition in complexness of concern environment and the important impacts of several fiscal failures that forced the universe into recessions, they are seeking to strength the relationship and communicating between directors and managers and all participates with more transparence. Therefore, assurance will increase due to the clear uping every procedure and determination devising, which eventually will ensue with extremely dependable studies. ( Source 15 ) Till today the hearer ‘s study are under alterations in order to run into the user ‘s demand. There are two chief defects that should be extinguish or minimise in coverage, which are the outlook spread and the information spread. The outlook spread occurs when user ‘s outlook from hearer ‘s information provided in a study differs from the existent audit itself. For illustration, hearers ‘ materiality term is considered otherwise than the construct understood by the user. Besides, the audit study is conducted with general nonspecific linguistic communication that does n't demo the existent process of scrutinizing, nonsubjective investigated or to which extent the audit covers. As for the information spread â€Å" the being of a spread between the information they [ users ] believe is needed to do informed investing and fiducial determinations, and what is available to them through the entity ‘s audited fiscal statements or other publically availabl e information † ( Source 16 ) . In other words, investors think that they can establish their determination on audited fiscal statement, which reflect the organisation ‘s overall public presentation and fiscal place. However, in existent pattern there are information in an entity that are non related to scrutinize, somehow it is much utile for efficient fiscal analysing and determination devising. Therefore, in an entity fiscal study, directors should advert clearly important fiscal coverage hazard and how they are being stated, on the other side, hearers should be more crystalline about the audit carried and particularly countries concern audit hazards.Decision

Friday, September 13, 2019

Inventory Management and Logistics Control at Pfizer Research Paper

Inventory Management and Logistics Control at Pfizer - Research Paper Example   Pfizer has an effective supply chain system to reach even the remote corners of the world. Pfizer is currently implementing a new supply chain management strategy all over the world. Instead of increasing internal networks, Pfizer is currently trying to reduce it. However, this strategy doesn’t mean that Pfizer’s logistics operations are causing problems to it. Pfizer is trying to reduce its own internal networks; at the same time, it increases its cooperation with local partners to maintain better records in logistics operations. It should be noted that globalization brought many changes in business management principles. Since Pfizer is operating globally, it needs the cooperation of the domestic partners to operate successfully in overseas countries. Since local partners have better knowledge about the local markets, it is better for Pfizer to give the responsibility of supply chain operations to local partners instead of doing it in its own ways. Pfizer is an Am erican company which knows American business climate, culture and environment properly. However, same thing cannot be said about Pfizer in other countries. For example, being the most heavily populated countries in the world; India and China are huge markets for Pfizer. It is impossible for Pfizer to manage supply chain operations in these countries using its own capabilities. Since these markets are extremely diverse geographically and culturally, Pfizer needs the support from local partners to maintain good inventory all the time.  

Thursday, September 12, 2019

Other Essay Example | Topics and Well Written Essays - 1000 words - 1

Other - Essay Example Moreover, debt is the cheapest source of financing for long-term since it provides deductibility of interest proportion to tax and during inflation, the rate of debt repayment is cheaper. Moreover, the capital access will help to keep this facilities updated with information, technology and improve the quality initiates. However, once considered in higher levels, it will pose financial risks in the attempt to meet interest repayments and the principal. Accordingly, it becomes difficult in raising funds leading to elevated capital cost (Anwer.com, 2013). According to Fitch Rating CEO, John Well (2013), hospitals are becoming sophisticated by the use of complex debts to achieve lowered cost of debt but with certain risk of not all hospitals can afford to take the debts. As a result, Health Care Financial Management Association CEO (2013) suggests that their issue will not be different to personal investment and to avoid the succumbing to various risks, the management is being advised o n scrutinizing debt structures and the current trends in the capital market. As result, they should always be considered as long as the returns it gives are much higher than its cost. Additionally, for the usage of debt to be effective, the management in health care organizations needs to know the current changes in capital market and the currently available types of finances (Lee, 2013). Case Scenario Market, Strategic, and Financial factors Improve a Hospitals Credit Rating Moody Investor Service, (2009, as cited in William, Michael, & Noah, 2009). According to William, Michael, & Noah, (as cited in Moody Investor Service, 2008), Moody Investor Services improved the credit rating of tax-exempted bonds of Evanston Northwestern Healthcare from Aa3 to Aa2. According to them, they cited improvements to have been achieved from improved factors such as market, strategic and financial aspects. As a result, Evanston has expanded in various sectors such as the patient base since it has bee n able to align with several specialists’ medical groups. Moreover, it financial earnings has improved to a cash flow of 4.2 times payment at the debt service. As a result, in 2007, the hospital had managed to raise it cash flows to 10% compared to 2006, which stood at 9.4%. in fact, the accrued raised gaining were observed to have risen from the expanded medical group, more revenue from outpatient, and establishment of current, advanced technologies in information sector. Additionally, the hospital is cited to be maintaining strong positions of liquidity whereby the unrestricted and restricted capital sums up to $1.6 billion, which can be explained as cash on hand for 509 days. As William, Michael, & Noah, (2009, as cited in Moody Investor Service, 2008) suggests, Over the next few years, the hospital is expected to increase its capital outlay to be more than $100 each year. As a result, the capital will be used for expansions or replacement needed in care unit, operation ro oms, and centers for treating cancer. However, William, Michael, & Noah, (2009, as cited in Moody Investor Service, 2008) concludes that Moody has a concern over the competition in hospitals that are increasing their service areas and Evanston depend only on commercial that have seen its patient revenue rising to 25%. Pros

Ethics and governance Case Study Example | Topics and Well Written Essays - 250 words

Ethics and governance - Case Study Example 1. The appointments of Kong as president of board, and Watson as vice president of the board after the company went public could have a negative impact upon the operations of the organisation. These two individuals had been the CEO and deputy CEO for the company, respectively, when the company was undergoing financial constraints. Maintaining these individuals within the board brings a negative impression to the organisation as they played significant role in the collapse of the organisation. 2. The board should have sought the accurate financial reports and not have relied on the decisions being made by Kong and Watson. The board should also have been provided with the market information of the telephone networks sector to make an educated judgment regarding venturing into the business. 3. In the collapse of the corporate, executive members were involved in making wrong decisions, through their desires to keep the factual financial position of the company hidden from the general pub lic. The non-executive members failed on their part to monitor the financial performance and relied on information provided by Watson members, which was mostly untrue. 4. Within the corporation numerous ethical issues surrounding the conduct of Joe Kong and Jeff Watson, the CEO and Deputy CEO respectively. These breaches could have been avoided through initiating control measures and monitoring the decisions that these executives made for the organisation.

Wednesday, September 11, 2019

Colonialism And Culture In Latin America Essay Example | Topics and Well Written Essays - 1750 words

Colonialism And Culture In Latin America - Essay Example Cultural productions of this period, such as Sarmiento’s (1868) Civilization and Barbarism were put into dialogue with international debates over the nature and place of ‘primitivism’ in a country undergoing transformation as a bourgeois and modern state.ii For Sarmiento and like minded intellectuals, progressive thought was sanctioned with moral concepts related to social intervention and ultimately, domination. Mastery of all things ‘natural’ and untamed included everything from domesticating the frontiers of the pampas; to the monitoring of an ever increasing and potentially dangerous underclass; and finally, universal management of hysterical behaviors by children, women, the infirm and insane.iii Modernity in Argentina was not, and has never been, just a narrative about the progressive enlightenment of self-disciplined ‘citizens;’ it has always depended on the coercive re-ordering and management of ‘nature.’ Women, children and indigenous people were all classified within a hierarchical arrangement in varying distances from what it meant to be a fully realized human and individual citizen. The flexibility of ‘civilization’ narratives allowed for a knitting together of otherwise incompatible models of thought. Working toward the Arcadian arrival of a progressive, pacified, and rational social order, ‘civilization’ provided a powerful rallying point for Argentines. The convergence of territory and citizenry into a utopian patriotics of ‘Argentinidad’ was a specifically Argentine amalgamation of national cultural perspectives. Integral to Argentina’s modernity was the authority of the Catholic Church.iv Perhaps the singularly most powerful institution dedicated to the inherency of colonial Argentina, the Church’s participation in the mission of modernity in the post-independence era, while not circumscribed as Modernist,