Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional auditing standards present the audit risk model, which is used to determine the nature, timing, and extent of audit procedures. Describe the components of the model and discuss how changes in each component affect the auditor’s need for evidence. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model usually stated as follows: DR = AR/(IR x CR) Where: DR = detection risk; AR = audit risk; IR = inherent risk; CR = control risk Detection Risk: auditors’ procedures will lead them to conclude that a financial statement assertion is not materially misstated when in fact such misstatement does exist. If auditors want to decrease DR, they had better collect more evidence and make sure the validity of evidence. Audit Risk: auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated. If AR should be keep in low level, which means the other risks also should be low. Inherent Risk: The risk of material misstatement of a financial statement assertion, assuming there were no related controls. As inherent risk increases, PDR decreases, which in turn increases the auditor’s need for stronger evidence. Control risk: The risk that a material misstatement that could occur in an account will not be prevented or detected on a timely basis by internal control. If the strength of internal control is assessed as decreasing, the auditor should pay more attention to control risks. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditor’s assessment of the susceptibility of an assertion to a material misstatement assuming there are no related internal controls. Some believe that inherent risk would be greater for some assertions and related account based on some conditions as follows: †¢Complex calculations rather than simple calculations. Once the company lost their a key customer, Management have a strong motivation manipulate sales and operating performance to satisfy investor expectations because the loss of a key customer put too much pressure on management to meet the requirements of external users. †¢Public Offering of Stock: After Comptronix made its public offering of stock , they have the pressure which push the management to manipulate operating performance too meet the expectations from the external users. †¢Technological Improvement: Comptronix is a manufacture company which main products are circuit boards and the circuit boards’ development depend on technological improvement. The technological improvement has a negative impact on operating performance. †¢Pressures from a new star Company: By the first year of the fraud (1989), Comptronix became a new company which can employ more than 1,800 employees in less than a decade , and at same time, the company expanded its the size of the company in three different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. †¢Estimation of Accounts: The high inherent risk accounts include Accounts receivable/ payable, inventory, and property, plant, and equipment. But all the accounts’ computation is based on estimation which led the numbers are very unreliable and subjective. †¢Cash Flow Pressures: Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only two consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses. The management has motives to make up operating accounts to look perfect to attract more investors. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronix’s internal control increased control risk for the audits of the 1989-1992 year-end financial statements? Five components of control risk are: control environment, risk assessment, control activities, information and communication, and monitoring. Control environment set the tone of an organization by influencing the control consciousness of people. Risk assessment is management’s process for identifying, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that management’s directives are carried out. Information is needed at all levels of an organization to assist management in meeting the organization’s objectives. Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could record the fictitious entries manually and other employees were excluded from the manipulations to minimize the likelihood of the fraud being discovered. Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud team was able to bypass internal controls over cash disbursements. Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the ability to access the shipping department system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronix’s board of directors and audit committee? As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management. They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to provide sufficient information in order to make decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, it’s easily to be a manipulation tool for management. Audit committee is responsible for ensuring that the company’s financial statements and reports are accurate and use fair and reasonable estimates. More specifically, it is charged with overseeing the financial reporting and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independence of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management. The control environment is significantly influenced by the effectiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its independence from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management. In addition, the primary responsibility of the board of directors is to protect the shareholders’ assets and ensure they receive a decent return on their investment. Board members act as trustees of the organization’s assets and must exercise due diligence to oversee that the organization is well managed and that its financial situation remains sound. But the composition of Comptronix’s board of directors obviously lacks objectivity. A qualifying audit committee should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. However, The audit committee of Comptronix is made up two outside directors and one gray director, which would inevitably impair the independence. What’s more, to qualify, the committee must be composed of outside director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial reporting backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting. 5. Public companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the company’s external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim Financial Statements. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity’s fiscal year end. A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation; (b) tests of controls to evaluate their effectiveness; (c) the obtain net of corroborating evidence in response to inquiries; or (d) the performance of certain other procedures ordinarily performed in an audit. The decision to have a review engagement is a joint decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high growth opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And it’s also about the firms’ audit assurance and insurance needs. 6. Describe whether you think Comptronix’s executive team was inherently dishonest from the beginning. How is it possible for otherwise honest people to become involved in frauds like the one at Comptronix? We don’t think Comptronix’s executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud. The first is its weak internal control. First comes to the company’s board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues difficult questions with management, and its interaction with the internal and external auditors. the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise. However, Comptronix’s board of directors consist of the CEO and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the company’s outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronix’s common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, and the third outside director who was president of an international components supplier based in Taiwan. And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud. The second reason is the huge pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives’ former employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle. In conclusion, the weak internal control system provided a good environment for the commission of fraud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds. 7. Auditing Standards (AU) Section 316, Consideration of Fraud in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief summary of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions. (1) Three fraud conditions First, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances exist—for example, the absence of controls, ineffective controls, or the ability of management to override controls—that provide an opportunity for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act. (2) Examples The incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher. One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording. Because Comptronix`s quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quarterly sales frequently. 8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk. a. What do you think is meant by the term â€Å"management override†? Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true. b. provide two examples of where management override of controls occurred in the Comptronix fraud. For example, Mr. Medilin, as controller and treasurer, has the authorization to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts receivable to overstate the company`s earnings. Moreover, in order to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing. c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls. Three required auditor responses to further address the risk of management override: (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transactions.

Coca-Cola Financial Analysis Paper

Coca-Cola was originally invented by a pharmacist named John Pemberton in 1886. He had tried making several new kinds of drugs but all of them had failed. So that was when he decided to get into the world of soft drinks. Pemberton hired Frank Robinson to help advertise his new product but, Coca-Cola wasn’t very successful in their first year of business. Shortly, after that first year John Pemberton passed away in August 1888.In 1891, Asa Griggs Candler became the new sole-proprietor of Coca-Cola and began to give free samples, coupons and advertised everywhere for his new product. At first it was sold as a medicine to help prevent fatigue and headaches but, after the Spanish-American War congress passed a tax that would be applied to all medicines Coke would no longer be sold as a drug. (Cantwell) From there on Coca-Cola had grown bigger and bigger with the unique shaped bottle to help make them stand out and the idea of selling beverages in six packs were born.Our idea of Sa nta Clause was influenced by their advertisements. Even when Pepsi, one of Coca-Cola’s major competitors, was invented in the 1950’s Coke decided to make different sizes of bottles so they had a better variety for their customers. Things were good for Coke for many years until they decided to try to make a new Coca-Cola formula in the 1980’s in fear that their customers were sick of the original taste.This idea back fired, Coke received several thousands of complaints from their customer and decided to go back to the Classic Coke taste. (Cantwell) Today Coca-Cola has several varieties of flavors in soft drinks and is the world’s largest manufacturer, distributor, and marketer of non-alcoholic drinks and syrups. Coke has mastered the ability to adapt to the changes throughout history and has created a happy, patriotic and traditional feel for their product. This would explain how they are still so successful today. (Giebelhaus)

Religion and Belief within Life of Pi Essay

Throughout the novel Life of Pi the reader is faced with many recurring symbols and motifs to enhance the themes of religion and belief within the novel. It is most evident when analysing the main character Pi. He is faced with many challenges and has a great challenging uphill journey placed in front of him, but through his beliefs he is able to push through using many techniques along the way. Hunger and thirst, as well as the struggle for dominance and survival play a part in allowing his religious beliefs to clearly be illustrated to the reader. Furthermore, it indirectly allows the reader to better understand his views on life. Lastly, in the novel, the author uses certain religious analogies to enhance the understanding of the novel to the audience by describing a series of daily rituals that help sustain Pi during hard times. Rituals are used as an alternate form of storytelling, that use Pi’s beliefs to spread the teachings and illustrate the power of faith, by showing how a simple act of faith can save a life. Imagine spending almost a year on a boat; on an island; away from home; without any family, friends, only your thoughts, hopes and faith to help keep you alive physically and mentally. Pi’s story is a tale in which â€Å"will make you believe in god† or just make you believe in humanity, because life even without god is still believing. Throughout the novel, each day Pi spends on the island or life boat, he prays and becomes another day wiser in each of his religions: Hinduism, Christianity, and Islamism. Even Pi acknowledged the falter of religion, â€Å"I know zoos are no longer in people’s good graces. Religion faces the same problem. Certain illusions about freedom plague them both.† This is quite ironic considering he is trapped on a boat with a tiger that would not be able to be free even if he was not on this boat. Moreover, religion to some seems unbearable, but to Pi religion and schedules is the only thing that seems to keep him sane. Storytelling is an art which can save lives by giving hope or even false hope, by creating white lies in a time of need. For Pi storytelling is his way of showing others the true miracles and powers of life, even if they are not true stories at all. It’s a way of helping people to modify their beliefs or create new ones. â€Å"Without Richard Parker, I wouldn’t be alive today to tell you my story.† This quote is very direct, because he uses the reference ‘you’ to speak to the reader because he wants to show them his faith and how it doesn’t have to be ‘real’ to make it â€Å"the better story†. Lastly, throughout this novel rituals are directly related to storytelling because they give structure and relate ability to abstract ideas and emotions, which allow Pi to stay in his imagination longer, and as a result saves his life, because no boy is able to see the horror and go insane. Pi’s beliefs are perhaps the main reason he was able to survive this tragedy. However one must wonder, was it god, or just a simple prayer and belief in fate? Pi is faced with unbelievable odds of survival with no food, water that is undrinkable, and on top of that must battle off the four hundred and fifty pound animal the he shares this life raft with. When Pi is saved and is asked all the questions, he remains calm and begins with the first story in which will allow people the opportunity to see the power of faith come alive. Even though it is not entirely ‘real’ Pi still considers it the â€Å"better story† because he is able to help more people, because animals are able to stand for something different, and allows the unbelievable part to re start the imaginations of people which seem to be buried very deep down. â€Å"The lower you are, the higher your mind will want to soar,† isn’t just an idea, but a concept in which each of us live by but do not realize. In the two hundred and twenty seven days Pi must rise to that challenge by allowing himself to save not just his own life, but the ‘tiger’ who also was saving his. Pi needed to scavenge for his food as well as create drinkable water, a task in which only god could conceive, but even Pi was able to feed the man he calls Richard Parker, because in his opinion no life is worth not saving. By allowing Richard Parker onto that life raft he showed his faith towards god, and also by him surviving and allowing Richard Parker to survive, god shined and showed his praise for having faith right back at him. There are many life lessons portrayed in the novel that the reader should be able to take away, one of the most prevalent was the idea of taking a leap of faith. After all who really knows what life might bring, one can only jump into water with both feet, unknowing how cold it actually may be. In closing, in the novel the author uses certain religious analogies to enhance the understanding of the novel to the audience by describing a series of daily rituals that help sustain Pi during hard times. Rituals are used as an alternate form of storytelling, that use Pi’s beliefs to spread the teachings and illustrate the power of faith, by showing how a simple act of faith can save a life. Through this, Pi is able to manipulate his imagination and religion to save his life, in which it would change it after his terrible journey in where he was forced to look death in the eye and continue fighting. After the reader learns that there were no animals, they still take a message, even though it is not the â€Å"better story†. Life is a journey in which we all take part on, and after we read this heroic journey, we are able to look forward and re think the steps we take in order to create a â€Å"better story† for ourselves.

Role of propaganda on DMZ Graphics Novels Research Paper

Role of propaganda on DMZ Graphics Novels - Research Paper Example However, DMZ is not about Iraq or Afghanistan, but the Manhattan Island (New York City) which is the continental United States while New Jersey and Inland is the Free States of America and the two sides are regarded as the frontlines of American second civil war. In reality, the novel is a comic since Matty Roth does not encounter any guerilla forces or any helicopter attacks. Matty accompanies a veteran journalist to the warfront in order to cover news of the war and soon their helicopter is shot down. Matty is the only survivor and starts writing news, but his reporting is not objective. Matty is not a qualified journalist and is not capable of reporting stories without bias and remaining objective since he advances partisan interests of the Continental American forces and portrays Iraq as evil. The reporting is not accurate, fair and credible since Matty does not provide the details of the sources of his news information and the other perspectives of the war according to the enemy (Kamalipour 20). The reporting is not governed by public interest or truthfulness since the entire information is inaccurate and not about the war in Iraq, but New York City (NYC) which is viewed as the battlefield of America’s second civil war. Matty is one of the best characters and is reporting is full of biasness and propaganda since Matty he does not personally witness any rooftops with phrases like ‘HELP’ or building towers engulfed in fire and smoke (Wood 19). Matty is not impartial since his reporting depicts the Free States as evil and providers undue coverage on the snipers. Matty does not attribute the news stories to their sources, but just provides certain titles of military commanders and fails to conduct private inquiries in order to determine the authenticity of the news (Chomsky 152). Concisely, Matty exaggerates the real struggles of American population such as the economic conditions, the

Texas HB15 & the Abortion Debate Research Paper

Texas HB15 & the Abortion Debate - Research Paper Example The problem in this situation depends on the individual’s own moral views on abortion and the legitimate functions of the State with regard to personal privacy. The reason that it is considered a state issue in Texas is primarily due to the concentration of anti-abortion leaders in the political representatives of the state and their advocacy of this bill. It can be stated that there is no national or local cry from women popularly who are seeking government regulations to control their personal reproductive decisions, but rather a minority group of political conservatives are seeking to apply their moral views to society through this legislation that would introduce mandatory testing and reporting requirements into the medical process of abortion. HB15 â€Å"Relating to providing a sonogram before an abortion; providing penalties,† was introduced into the 82nd Legislative Session of Texas because local anti-abortion advocates believed that they had the political suppor t to push the bill through, but the larger issue is whether this minority has the right to impose their morality on others through the restrictions advocated in the bill, or whether these powers are inconsistent with the individual’s right to privacy. (Texas Tribune, 2011) ... rested parties in this debate are all women particularly who believe it is their right to self-determine their reproductive choices according to their own morality, rather than that of a Republican, â€Å"moral minority† that seizes power through political control of the House and uses this power to pass anti-abortion legislation. The anti-abortion advocates behind the bill are trying to save the life of every unborn child out of their ideological opposition to abortion fundamentally. The problem is that anti-abortion advocates cannot accept that other individuals may have moral standards and views that are different and with that the right to self-determine their lives according to their own definition. The counter-argument to this is that abortion is murder and people must do anything they can to stop it. The reasoning behind the mandate for women to receive a sonogram in the case of an abortion is to morally shame the woman by making her listen to a fetal heartbeat before s he undergoes the procedure. In this instance, the anti-abortionists are interested in humiliating women and forcing them to walk through a bureaucratic system of State control due to the moral views of the anti-abortionists. Policy positions: What are the different policy proposals for the various interested parties? Name the preference for each and what they will gain by having their policy enacted and what they will lose by having another policy enacted. The Dallas News reported on the legislative details of HB15 and the debate in the House over the bill, writing: â€Å"Women in Texas must be offered a fetal sonogram and hear a heartbeat before having an abortion under legislation approved by the Senate on Thursday. The legislation, hailed by abortion opponents as a way to entitle women to more

Week6 Assignment Example | Topics and Well Written Essays - 500 words

Week6 - Assignment Example Healthcare professionals are mainly concerned with saving lives of people and their work is greatly valued which motivate them to work had. Self efficacy is also applicable to the healthcare profession according to the article. People who are sure that they can be successful in their careers are motivated than those who think otherwise. In case of expectancy, motivation is likely to suffer if the employees think that they will not get anything from their efforts. These three components fit very well into the profession of healthcare. Most healthcare workers are motivated at their jobs because they perceive that the work that they do is needed and important. Healthcare workers work to help people feel better- which they must believe is possible if that is what they are trying to achieve. Though healthcare workers are not always rewarded monetarily, many feel rewarded by praise or by knowing that they have helped someone. These are all very important factors for why healthcare professionals seek work in the area that they do and why they would continue to feel motivated in their jobs. I agree that three above mentioned factors fit in well in the healthcare system. First of all, nurses are motivated by the fact that they are regarded as very important in their profession. This influences them to put more effort in their work so that they can continue getting the valuable recognition from different people. Healthcare workers are also motivated by their perceived chances for success. Every individual has specific goals to achieve in his or her career and this is a motivating factor in its own. Lastly, healthcare workers are also motivated by the expectation of gaining a personal reward. Indeed, this is an external factor but it influences the healthcare workers to put more effort in their work when they are aware that they will be rewarded for their efforts. The first component is valance. This is related to

Europa Report Essay Example | Topics and Well Written Essays - 500 words - 1

Europa Report - Essay Example The Europa report film faces a lot of disastrous technical failures the lead to lack of communication between them and the earth mission control. Despite the series of very dangerous crises, the Europa crew continue with the mission of reaching Europa where they encounter a lot of scientific mysteries. On this mission, several scientific aspects were used which had different accuracies (National Research Council & Space Studies Board, 28). One of the scientific aspects used included the Radio Science Subsystem. A radio science subsystem is a subsystem that is placed on board of a spacecraft (Carroll & Michael, 76) .The RSS is placed on board for purposes of radio science. The radio Science Subsystem mainly uses signals to determine a medium like that of planetary atmosphere. The spacecraft transmit very high stable signals to the ground stations, receives signals from the ground stations or even both. The transmitted signals parameters are known to the receiver and so the propagation medium or the relative motion of the spacecraft is attributed to these parameters (National Research Council & Space Studies Board, 59). The Radio Science Subsystem was used in the Europa to determine the degree two-time dependent gravity field, to recover K2 amplitude at the Europa’s orbital frequency to 0.003 absolute accuracy, and the phase to 1 degree. The RSS functions include determination of the gas clouds that include the atmosphere and the aura of plasma which surrounds the sun also referred to as the corona. The RSS also characterize gravitational field which explains that there is a body that extends into space around itself. RSS estimates masses of celestial satellites and sizes of particle fields and also the density of ion fields (Carroll & Michael, 99). A magnetometer (MAG) is an instrument that measures vector magnetic field where the information is used to determine the boundaries that are between various plasma regions. The MAG also

The Indian Famous Culture Essay Example | Topics and Well Written Essays - 500 words

The Indian Famous Culture - Essay Example Indian culture is famous worldwide. When one finds a woman wearing a bindi on the forehead, we instantly know that she is a Hindu from India. Similarly, when we spot a man in a dhoti or when we picture kings mounted on elephants and living in exotic palaces, we certainly conjure the image of India. However, this is not limited to these expressions of culture. Inherently, the Indians are traditional and love keeping up their ethics and social traditions in spite of the modernisation. The Indian culture is not just pertinent to one religion and represents all the religions followed in India. It is this multi-culturalism that enhances the beauty of the Indian culture. Now, when we meet an Indian, we certainly assume numerous things about his culture, which is because we do conjure a picture of what India is. This is typical of a high culture context. 2. Consider the culture of the country you chose for the first question. If you classify the culture as â€Å"high context† or â€Å"low context† does this help your understanding of the culture? Does it offer any insight to help you be successful in business transactions with people from that country? Why or why not? The country chosen in the first question is India. Considering that fact that I  would like to   get  into a business  transaction with an  Indian company,   I  would definitely say that the cultural context of the country  helps  me  in  understand  the  business  interactions  with them,  as well.  When  international  business  is initiated,  research  on  the  host  country’s  culture  and  the societal  background  is  conducted,  besides various  other  factors  that  influence  the  setting  up  of  business  there.  

Point Helper Assignment Example | Topics and Well Written Essays - 250 words

Point Helper - Assignment Example This has been the case for several popular brands such as: Hewlett Packard, Pepsi, AT&T, etc. Aside from the usual research and campaign, companies have also utilized state-of-the-art recruitment materials (like quick response bar codes for AT&T), web videos, and informational web sites. From the use of one-size fits all strategy, companies have delved into specific growth opportunities and benefits of prospective employees. While oil prices in various Asian countries continue to decline significantly, it also reflects vulnerability in the macroeconomics aspect. Export commodities will be adversely affected, what with their heavy dependence on the buying power of overseas consumers. Inflation rates may also continue to climb. While the purchasing power of consumers particularly in China increases due to recent wage hike, prices of commodities will also increase. Currency appreciation will adversely increase prices of real estate and other

Social Work Essay Example for Free

Social Work Essay There is a crisis in social work which requires a radical analysis of the contradictions within contemporary social work. The confusion about the role of social work and the declining morale and self-confidence of social workers have resulted in the loss of experienced staff and reluctance of young people to consider a career in social work. This analysis inevitably challenges the present culture of professional training. Proposals to increase the professionalism among social workers have created a crisis in social work. Increasing professionalism will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who are committed to social change. There is more to social work than simply conforming to, and fitting in with organizations that employ social workers. The ability to show a certain independence of thinking is what makes the social worker a professional. Social work has a rich history of this independent thinking. Social work as a profession should assert that the assessment of a clients needs should not only be driven by the availability of resources but should also be concerned with the reduction of inequality and social injustice. Unfortunately, the social work profession now seems divorced from its roots in socialist ideology and too narrowly concerned with its promoting itself. These elitist pressures are contributing to the current crisis in social work and must be resisted. Proposals to increase the length of training of social workers and elevate their status are not the answer. Increasing professionalization will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who share their expertise and knowledge with each other and are committed to social change. At present the middle class training establishments are blind to class issues. They claim to be teaching non-oppressive practice but in reality it is a myth. Anti-discriminatory training has failed to put the spotlight on the position of the invisible oppressed i.e. the working class. It can only be assumed that social work  training takes the view that the s ituation of the working class is the natural order of things. If social workers genuinely seek to serve all the members of society there must be an overhaul of training and a radical shift in social work practice to ensure it reflects the centrality of class issues. Social workers today need to draw upon this rich heritage and challenges the increasingly conservative environment within which it operates. The gulf between the services that social service organizations say they deliver and the services that they actually they deliver. Departments may claim to provide services for people in need but social workers know that many people who are suffering material and social deprivation do not get essential services. Many service organizations today have actually become narrower in their focus because of new reforms such as welfare reform. In many instances, social workers titles have actually been changed to that of Case Managers where their roles have been reduced to that of mediator between the client and services they locate for them with other organizations. The overall effect of such changes has been to obscure the high level of poverty and deprivation of service users and to seriously undermine social work values. There is a crisis in social work which requires a radical analysis of the contradictions within contemporary social work. The confusion about the role of social work and the declining morale and self-confidence of social workers have resulted in the loss of experienced staff and reluctance of young people to consider a career in social work. This analysis inevitably challenges the present culture of professional training. Proposals to increase the professionalism among social workers has created a crisis in social work. Increasing professionalism will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who are committed to social change. There is more to social work than simply conforming to, and fitting in with organizations that employ social workers. The ability to show a certain independence of thinking is what makes the social worker a professional. Social work has a rich history of this independent thinking.  Social work as a profession should assert that the assessment of a clients needs should not only be driven by the availability of resources but should also be concerned with the reduction of inequality and social injustice. Unfortunately, the social work profession now seems divorced from its roots in socialist ideology and too narrowly concerned with its promoting itself. These elitist pressures are contributing to the current crisis in social work and must be resisted. Proposals to increase the length of training of social workers and elevate their status are not the answer. Increasing professionalisation will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who share their expertise and knowledge with each other and are committed to social change. At present the middle class training establishments are blind to class issues. They claim to be teaching non-oppressive practice but in reality it is a myth. Anti-discriminatory training has failed to put the spotlight on the position of the invisible oppressed i.e. the working class. It can only be assumed that social work training takes the view that the situation of the working class is the natural order of things. If social workers genuinely seek to serve all the members of society there must be an overhaul of training and a radical shift in social work practice to ensure it reflects the centrality of class issues. Social workers today need to draw upon this rich heritage and challenges the increasingly conservative environment within which it operates. The gulf between the services that social service organizations say they deliver and the services that they actually they deliver. Departments may claim to provide services for people in need but social workers know that many people who are suffering material and social deprivation do not get essential servi ces. Many service organizations today have actually become narrower in their focus because of new reforms   such as welfare reform. In many instances, social workers titles have actually been changed to that of Case Managers where their roles have been reduced to that of mediator between the client and services they locate for them with other organizations. The overall effect of such changes has been to obscure the high level of poverty and deprivation of service users and to  seriously undermine social work values. The Crisis in Social Work There is a crisis in social work which requires a radical analysis of the contradictions within contemporary social work. The confusion about the role of social work and the declining morale and self-confidence of social workers have resulted in the loss of experienced staff and reluctance of young people to consider a career in social work. This analysis inevitably challenges the present culture of professional training. Proposals to increase the professionalism among social workers has created a crisis in social work. Increasing professionalism will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who are committed to social change. There is more to social work than simply conforming to, and fitting in with organizations that employ social workers. The ability to show a certain independence of thinking is what makes the social worker a professional. Social work has a rich history of this independent thinking. Social work as a profession should assert that the assessment of a clients needs should not only be driven by the availability of resources but should also be concerned with the reduction of inequality and social injustice. Unfortunately, the social work profession now seems divorced from its roots in socialist ideology and too narrowly concerned with its promoting itself. These elitist pressures are contributing to the current crisis in social work and must be resisted. Proposals to increase the length of training of social workers and elevate their status are not the answer. Increasing professionalisation will remove social workers further from the people they serve. Questions are already being asked about the value of academic social work training and whether it adequately prepares people for the realities of the job. The social work task is best learned by students working with people in the community who share their expertise and knowledge with each other and are committed to social change. At present the middle class training establishments are blind to class issues. They claim to be teaching non-oppressive practice but in reality it is a myth.  Anti-discriminatory training has failed to put the spotlight on the position of the invisible oppressed i.e. the working class. It can only be assumed that social work training takes the view that the situation of the working class is the natural order of things. If social workers genuinely seek to serve all the members of society there must be an overhaul of training and a radical shift in social work practice to ensure it reflects the centrality of class issues. Social workers today need to draw upon this rich heritage and challenges the increasingly conservative environment within which it operates. The gulf between the services that social service organizations say they deliver and the services that they actually they deliver. Departments may claim to provide services for people in need but social workers know that many people who are suffering material and social deprivation do not get essential services. Many service organizations today have actually become narrower in their focus because of new reforms   such as welfare reform. In many instances, social workers titles have actually been changed to that of Case Managers where their roles have been reduced to that of mediator between the client and services they locate for them with other organizations. The overall effect of such changes has been to obscure the high level of poverty and deprivation of service users and to seriously undermine social work value

Reflective Essay on Coping with Stress

Reflective Essay on Coping with Stress Psychology can be defined as the study of behavior as well as mind, embracing all aspects of the entire human experience. In other words, it is an applied science discipline that seeks to understand humans along with groups by ascertaining general principles as well as researching specific cases. On the other hand, psychological adjustment is the process of adapting to, coping with, as well as managing the emerging challenges of the daily life. Adjusting to your life in terms of subjective well-being, Subjective well-being is an individuals perceptions as well as self-adjustments of health and well-being (Webb Wills, 2012). It entails a persons feeling of happiness and life satisfaction. With regard to my life, I can say that I am satisfied with my subjective well-being. However, since I am a veteran, I think that the veterans administration needs to be more attentive when it comes to veterans healthcare for me to be extremely satisfied with this adjustment facet. Context on its part is the historical, social, economic, and cultural factors as well as settings that influence our lives. I am able to adjust to different contexts effectively and for that case; everything I think, say, and do is often colored by where I come from, whom I am with, and what is happening at the moment. Besides, diversity entails different cultures and ethnic settings. On this part, I am culturally competent, and therefore I can adjust well in diverse settings. Balancing Priorities Balancing my priorities, specifically with home, work, school, recreation, and / or family has to be an ongoing plan. I am a student and at the same time, set aside time for working in order to pay my bills. I also need enough time for my family alongside recreation. All this might not be possible, with the limited resources in our disposal. To that effect, I have an effective work-life balance that adequately enables me to follow my daily schedule according to plan. In this case, I ensure that I give attention to my most pressing needs and demands at home, work, school, and even recreation. Of course I give more attention to work and school since these priorities are so fundamental to my prospective economic stability. However, each day I must devote my free time to my family and for recreation activities in order to keep fit. Developing Identity I develop my identity by raising my self-esteem along with establishing a unique self-concept that enables me to stand out in different ethnic platforms.ÂÂ   In review, self-esteem is a judgment of oneself as well as an attitude towards the self, whereby; it reflects an individuals subjective emotional evaluation of his/her own worth (Fennell, 2009). I have been able to develop my self-esteem effectively through constant practice. In addition, self-concept is the sense of being distinct and separate from others as well as the persistency of the self. Here, I have fully developed myself concept by having my own unique way of doing things. I always come out with thought provoking ideas that are based on my own analysis and perception of life, something that helps me develop my self-concept. Ethnicity is often rooted in cultural heritage, race, nationality, language, and religion. I often adjust to different ethnic groups by being culturally competent. Coping with Stress Stress is a reaction to a stimulus that distracts an individuals physical or mental equilibrium (Tummers, 2013). I often cope with stress by engaging in relaxing activities, or practicing calming techniques, that help to manage my stress and improve my overall coping. Besides, among my coping strategies include; being proactive, following my interests, and seeking out peer support from others that I am loved and cared for, esteemed and valued (Taylor, 2003). Improving my social skills, asking for help, and always learning from mistakes. When its all said and done, I do believe that I have a more optimistic outlook on life to a point, but not over exaggerated. References Fennell, M. J. V. (2009). Overcoming low self-esteem: A self-help guide using Cognitive Behavioural Techniques. Australia: Accessible Publishing Systems. Tummers, N. (2013). Stress management: A wellness approach. Champaign, IL: Human Kinetics. Taylor, S(2003). Social psychology (11th ed.). Upper Saddle River, NJ: Prentice Hall Webb, D., Wills, H. E. (2012). Subjective well-being and security. Dordrecht: Springer.

Healthcare Reform in Vermont

Healthcare Reform in Vermont Vermont is one of the states of the United States and it is found in the region of New England. New England is on the Northeastern side on the United States. Vermont is the 2nd least populous state in the US, and the 6th least extensive. This is the only state in the New England region that does not have a border with the Atlantic Ocean. However, half of its Western border is found within Lake Champlain, and it shares this border with New York. On the south of Vermont lies Massachusetts, while on the east, there is the state of New Hampshire. On the north of Vermont lies the Canadian province of Quebec, while on its east, there is the state of New York. As of July 2013, the census Bureau of the US gives an estimation that the total population of this state of Vermont stood at 626, 630 people (Abrahamsen, 2012). This represented an increase of 0.14%, when compared to the census of 2010. The state of Vermont has an increase in the aging population, and on this basis, there is an increase in the provision of aging health care services within the economy of the state (Abrahamsen, 2012). The Allen Fletcher Health is considered as the biggest private health provider in the state of Vermont, with an employee base of around 7,100 people. As of the year 2010, the entire bill that patients in the hospital paid amounted to 3.76 billion dollars. Currently, 92,000 people have enrolled for the Medicare program. It is important to denote that as of 2011, Medicare was able to spend 740 million dollars on the health care of the state (Deary and sBrown, 2001). The financial capacity of the state is very stable, and it has been able to achieve a balanced budget, since the year 1991 (Deary and sBrown, 2001). The state has an enterprise fund, for purposes of sponsoring activities that would reduce social and economic problems like unemployment, drug abuse, etc. For purposes of understanding the economic strength of Vermont, the state has an individual’s per capita income of 38,306 dollars. On the other hand, the general size of the public sector is 24.3%, when compared to that of the private sector which amounts to 36.6% (Abrahamsen, 2012). Based on these grounds, the private sector is wider than the public sector. The tax system of this state is also favorable, and one of the unleast fair tax structure in the United States. This is because the tax structure gives income tax credit to low waged workers. This is for purposes of ensuring that there is an equitable distribution of resources. Prior Health Reform Policy: One of the health care reforms initiated by the state of Vermont is the Dynasaur programs. This is a program that is funded by the government of Vermont, and was formed in 1989. This program was aimed at providing universal cover to the children of Vermont, and when this was added up by the private insurance individuals that Vermont had, the state was able to ensure universal health coverage of all its children (Deary and Brown, 2001). Because of this policy, the state of Vermont was able to be regarded as having the best health care policies in the US. When this program began in 1989, the objective of the government was to provide health care services to children who were under the ages of six years, and to pregnant women who were unable to afford private health insurance programs. In 1992, the government of Vermont was able to increase the health care coverage of the Dr. Dynasur program. This was to cover children and teenagers who were under the ages of 17 years; this is up from t he previous six years covered by the 1989 Dr. Dynasur plan (Deary and Brown, 2001). The main aim of this policy was to ensure that children and pregnant women are able to access preventive care, and pre-natal health care services. Another important goal of this policy was to ensure that the state government is able to assist families in achieving self-sufficiency, by helping them carter for their medical needs (Abrahamsen, 2012). This was in line with the state’s welfare system that was assisting families that did not receive the welfare money. As discussed earlier, this policy was very efficient, and it resulted in the ranking of Vermont as a state with the best health care policy in the United States. In 2006, the government of Vermont introduced the Catamount Health care policy (Almgren and Lindhorst, 2012). This health care policy targeted people who were not insured by the Medicaid and Medicare policies. The main aim of this policy was to reduce the medical costs suffered by chronic patients. In 2011, the state government of Vermont introduced a new heal th care policy. This health care policy was to create a single health care payer system, under the Green Mountain Care program. The law that enabled the introduction of this policy is the H. 202 law. Under this policy, all citizens of Vermont are required to get a universal health care cover. This policy also helped to improve the technologies used to provide health care services to the citizens of Vermont (Almgren and Lindhorst, 2012). This policy is enacted to replace the system whereby only a segment of the society is able to access insurance health care policies. That is the pregnant women and children covered under Dr. Dynasur insurance plan, and chronic patients who were not covered by Medicaid and Medicare, under the Catamount policy. This policy hasn’t yet achieved efficiency due to a number of problems in its implementation. This is partly due to the passage of the affordable care act, and uncertainties on the methods of financing the program (Deary and Brown, 2001). Outcomes of past reforms: As of the year 2005, the Vermont Public Assets institute and the children’s forum released a report indicating that the minimum wage of Vermont’s public sector was unable to keep up with an increase in the cost of the basic needs of the people of Vermont (Almgren and Lindhorst, 2012). According to this report, the biggest factor that led to an increase in costs of living was the health insurance. This insurance cost doubled for the last five years, and this represented 25% of the house hold expenses (Maclean, 2007). This was during the period of 2003. It is important to denote that during this period, Vermont was implementing the Dr Dynasur insurance policy, which was very effective in catering for the needs of people eligible for the policy. It is very important to understand that the Dr. Dynasur policy was a very effective policy in reducing the health care costs of pregnant women, and children under the ages of 18 years old. For instance, since the introduction of the Dr. Dynasur policy, the Government was able to enroll 90,000 children who were under the federal poverty level (Maxwell, 2012). It is important to understand that the childhood population of Vermont at that time was 150,000 children. 90,000 represent more than half of the total population of Children in Vermont. Based on this ground, this program was able to achieve equity in terms of health insurance coverage (Deary and Brown, 2001). This is because the remaining 60,000 children could afford private insurance cover. However, this policy failed to reduce the insurance costs of all citizens of Vermont (Abrahamsen, 2012). This is because it was discriminatory in nature, because it did not cover the entire population of Vermont; hence an increase to health insurance costs. This is because the people left out in this policy resorted to acquiring private health insurance policies (Maxwell, 2012). On this basis, the Catamount health care policy was introduced in 2006 for purposes of catering for the needs of those people not covered by the Medicaid and Medicare insurance policies (Maclean, 2007). This policy was very effective in reducing the medical costs of people living with chronic diseases. This is because the government of Vermont catered for their needs, through this health care policy (Abrahamsen, 2012). On this basis, the Catamount Health Care policy was able to reduce the health care insurance costs for the citizens of Vermont. By reducing the health care costs of citizens of Vermont, the Catamount Health Care plan was able to fulfill the social welfare policy of Vermont, which is to make it possible for equitable distribution of health care programs (Maxwell, 2012). However, as of 2011, the government of Vermont decided to improve on its health care insurance programs, and hence the creation of the Mountain Care Program. This program is still under the implementation stage, to judge its outcome (Abrahamsen, 2012). This is because of the uncertainties over the funding of the program, and how to integrate the whole program, under the affordable care act. However, the intention of this program is to eliminate medical costs of all citizens of Vermont, irrespective of their social class. This is because it will make it possible for the entire citizens to enroll for an insurance program controlled and funded by the state (Maclean, 2007). Current Steps under ACA: In satisfying the provisions of the Affordable care act, Vermont has initiated a number of policies. One such policy is the introduction of the health insurance exchange. This is the market place for health insurance. Under this health insurance policy, an individual who purchases the policy before the 15th of January, then the person under consideration must enroll for the health care coverage that begins on the 1st of January, if the person purchases the policy on the 15th of February, and then the coverage of the person under consideration begins on the 1st of May (Alker, Brooks and Harbelein, 2014). What this refers is that the coverage normally begins 15 days, after the day of purchase. This policy further goes on to exempt people who have enrolled for the health care coverage before the 1st of May, from paying enrollment fees. By 31st of March 2014, the enrollment of people for this program came to an end, and those not enrolled would be barred from accessing the benefits of health insurance up to November 2014, when the next enrollment begins (Alker, Brooks and Harbelein, 2014). In bringing these services closer to people, the state has established a website referred to as the Vermont Health Connect. This website enables citizens of Vermont to make applications of the insurance policies, compare the prices and plans of various health care policies, etc. It is important to denote that the government of Vermont has shifted the responsibility of managing health insurance to Green Mountain Care Board, established by the 2011, H202 law. Previously, the responsibility of managing insurance health care was undertaken by the Banking, Securities, and Insurance Health Care Administration (Deary and Brown, 2001). The state has also initiated a number of policies in regard to Medicaid under the ACA. For instance in Vermont, any individual making below 139% Federal Poverty Level is eligible for Medicaid. This is under the expansion plan of Vermont in regard to implementing the provisions of the Obama care. It is important to denote that applications are only acceptable through the Health Insurance Exchange that is operated and managed by the Green Mountain Care organization. Under the Medicaid expansion program, there are a number of plans available, and these plans include the bronze, silver, gold, and platinum plans (Maxwell, 2012). The Bronze plan is a low cost plan Medicaid program offered by the government of Vermont. It has a very low actuarial value, and very low premiums. The actuarial value of this plan rests at 60%, and this means that 60% of all medical costs are catered for by insurance companies. The Silver plan on the other hand comes next, in terms of the costs that an insurer has to pay (Alker, Brooks and Harbelein, 2014). The silver plan gives an actuarial value of 70%. This is an indication that 70% of medical costs are catered for by insurance organizations, while 30% is catered for by the individual concerned. This plan is recommended for people who are reasonably healthy, and occasionally use medical services Alker, Brooks and Harbelein, 2014). The Gold plan on the other hand comprises an actuarial value of 80%, and on this basis, 80% of medical costs will be paid by insurance organizations. The beneficiary will therefore pay the remaining 20%. Finally, members holding the platinum plan contribute the highest premium, and it covers 90% of all medical costs incurred by the beneficiary. This plan is suitable to people who are sickly, and of poor health. It is important to denote that health insurers in Vermont are not obligated to offer all these plans, but they are required to offer at minimum, one silver, and one gold plan. Anticipated Effects: There are a number of anticipated outcomes for the enactment of the project under consideration. For example, in Vermont, the policies enacted will lead into an increase in the number of the insured people in the state. This is because the policies of Dr. Dynasur and Catamount policy did not adequately cover all the people in the State. For instance, statistics indicate that Vermont has a total number of 47,000 people who do not have any medical cover. This policy will ensure that these people are eligible for the cover, and hence reducing their medical costs. It is important to denote that this policy will have a lot of outcomes when it comes to Medicaid. For instance, initially, Medicaid had a variety of gaps, in the number of people eligible for enrollment (Alker, Brooks and Harbelein, 2014). This is because eligibility was only restricted to people with disability, low income individuals, children, and the elderly. However, with the expansion of Medicaid to involve other people, Vermont hopes that the policy will lead to an improvement in the medical conditions of its people. This is because there will be an increase in the number of people enrolled into the program. These are people, who were previously not eligible to access the services of Medicaid. Furthermore, with the implementation of this program, chances are high that the living conditions of people will improve (Burkhauser and Lyons, 2011). This is because they will have the capability to save their incomes, and use it for other purposes, other than worrying on how they will pay for their health needs. Chances are also high that there will be a series of innovations, aimed at effectively implementing these policies. Take for instance in Vermont, the state managed to create a website whereby people can apply for the services of Medicaid (Alker, Brooks and Harbelein, 2014). This website is interactive in nature, and it is referred to as Vermont Health Connect. On this basis, it is important to understand that a series of such kind of innovations will occur. This in turn will improve the efficiency of service delivery. Barriers to Reform and Changes: The Health insurance exchanges serve as the main health insurance market places. At a start, these insurance health exchanges will provide insurance cover to people, and business organizations that have an employee base of around 100 people. Federal subsidies will play a great role in minimizing the insurance premiums charged to the middle and lower income people, and insurers will have to meet a variety of conditions set forth by the Federal government (Holtz, 2008). However, there are a number of challenges that the implementation process of these policies will face. One challenge is governing the health insurance exchanges. It might be difficult to govern these health insurance exchanges, and this is because they are new concepts that emerged. However, in managing these health insurance exchanges, there is a need of the state establishing an independent body that is exempted from certain administrative laws, and governmental regulations. The people in charge of governing this agency should be government representatives and representatives of insurance stakeholders, and the consumers in general. Another challenge that comes into place is the issue of high risk customers. These are customers whose health is very bad, and hence insurance providers will always be unwilling to give them insurance cover. The state will have to develop a policy such as subsidizing the premiums paid by these customers, for purposes of helping them access insurance cover. Politics is another serious challenge to the implementation of these policies, and this is because of the differences between the Republicans and democrats on the enactment of the ACA. To address this problem, there is a need of constant communication by the governor of Vermont, highlighting the importance of these policies to its people. References: Abrahamsen, E. (2012). Health insurance issues, challenges and perspectives. Hauppauge, N.Y.: Nova Science Publishers. Alker, J., Brooks, T., Harbelein, M. (2014). The new state-level health insurance exchanges  that are to be established under the Affordable Care Act (ACA) New York: Kaiser Commission on Medicaid and the Uninsured . Almgren, G. R., Lindhorst, T. (2012). The safety-net health care system health care at the  margins. New York, NY: Springer Pub.. Burkhauser, R. V., Lyons, S. (2011). The importance of the meaning and measurement of  affordable in the Affordable Care Act. Cambridge, Mass.: National Bureau of Economic Research. Deary, T., Brown, M. (2001). The USA. London: Scholastic. Holtz, C. (2008). Global health care: issues and policies. Sudbury, Mass.: Jones and Bartlett Publishers. Maclean, N. (2007). Distributing health care principles, practices, and policies. Exeter: Imprint Academic. Maxwell, N. L. (2012). The health and wealth of a nation: employer-based health insurance and  the affordable care act. Kalamazoo, Mich.: W.E. Upjohn Institute for Employment Research.

Problems Encountered When Feed :: essays research papers

There are four problems that may occur in individuals with sever disabilities when feeding is taking place. These four problems, chin retraction, tongue retraction, chin thrust, and tongue thrust, all take place in the dental region of the face, and they all involve the muscles of that same region. Each one presents its own difficulties; however, sometimes the may occur simultaneously. The basis for the inner feeding team is the jaw, or chin. It controls and regulates the movements of the other muscles, (including the lips and tongue). The jaw may have two significant problems that accompany it. The first is known as chin retraction. This condition is found mainly in individuals with neurological impairments. The reasons for this being that these individuals tend to show more neck extension and shoulder retraction. With this poor development, the jaw is pushed forward by the rest of the skeletal structure. The jaw then opens irregularly and with no set pattern. It may even become stuck in an open position. Feeding is difficult because the child has little or no control over his jaw. Another problem that may occur with the jaw, but is less common, is chin retraction. This movement is a pulling back of the lower jaw, making it difficult for the mouth to open fully. Strain is placed on the mouth and air passage forming a smaller tunnel of flow. This then creates a problem with swallowing. A child with this type of problem must not be given solid, tough, or chewy food that is not already chopped up. Otherwise choking may occur. In addition to problems with the chin are problems with the tongue. The tongue is one of the major muscles of the mouth. The ability of the tongue to change shape contributes to the efficiency and skill with which food can be organized and controlled in the mouth. If the tongue becomes thin, thick, flat, bunched, pointed, cupped, or humped, then it cannot function properly. The first problem that can occur with the tongue is called tongue thrust. This is a forceful protrusion of the tongue from the mouth. Movement that is frequently arrhythmic characterizes it. With the tongue pushed forward, it makes it difficult to insert a spoon or nipple. Many times the food is pushed out of the mouth as it is inserted. A minor form of tongue thrust is known as exaggerated tongue protrusion.

Experiences of Youth in Nazi Germany 1933-1945 Essay -- World War 2 WW

Young people in Nazi Germany during the period between 1933 and 1945 had many different experiences according to the category of society in which they fell. This was determined by Nazi ideology regarding the supreme importance of maintaining the purity of the Aryan master race. All other ethnic groups were regarded as inferior, and this policy was pursued through force, propaganda and education. Jewish children, Hitler Youth, Swing Kids, and the disabled had very diverse treatment under Hitler's rule. They all had differing experiences due to Hitler's belief in the master race. The reason for these different experiences is Nazi ideology. Hitler's entire philosophy was based on a racist view of humanity. He believed that the Aryans must struggle against the Jews and defeat them, or be destroyed themselves, ?Those who want to live, let them fight and those who do not want to fight in this world of eternal struggle do not deserve to live.? Some youth groups fitted Hitler?s ideal German, but some did not, and that is the reason why they suffered such brutal experiences. Jewish youth in Nazi Germany suffered greatly after January 1933 when the Nazis came into power. Some rich Jewish families could afford to leave Germany but many could not. Hitler had made plain his hatred for Jews in Mein Kampf, ?If you cut even cautiously into such a sore, you find like a maggot in a rotting body, often dazzled by the sudden light ? a Jew.? Hitler blamed Jews for all the misfortunes that had fallen Germany. Children at schools were taught specifically anti-Semitic ideas. Jewish students were openly ridiculed by teachers and the bullying of Jews in the playground went unpunished. Hitler believed that if the Jewish children responded by not wanting ... ...asures against them included cutting their hair, sending their leaders to concentration camps and sending them back to school under close supervision. In 1942 Himmler wrote to Heydrich telling him to get stricter with the ringleaders of the Swing movement. Soon after, clubs were raided and participants were taken to camps. Himmler said, ?I cannot but see that we have taken only half measures. All ringleaders are into a concentration camp to be re-educated?detention must be 2-3 years.? In conclusion, most of the Hitler Youth fit into the category of Hitler?s ideal German. They were kept in high regard except they were worked to the extreme and if they were not good enough, they were killed off. However, the swing kids, the Jews and the disabled did not. Hitler loathed these groups and did what he could to exterminate them. This was all due to Hitler?s Nazi ideology.