Monday, September 30, 2019

Green Revolution Essay

Interaction between humans and the environment has always had a great importance in the development of humankind; according to Marx, what differentiates humans from other animals is the fact that humans can transform their surroundings to suit their needs, through labor. The Green Revolution is not the exception to that. In times of need the human being manipulated its environment to be suitable for its development, however, the question lingers, how efficient was it, how positive? The Green Revolution, from 1945 to the present, was motivated by the need to increase the production of food to supply for the increasing demand as population grew, to promote national self-sustainability in terms of food. However, during that period the effect of the Revolution have been detrimental to the environment and society: they have damaged agricultural diversity and heritage, damaged the lands, and put at risk food security; also, they have widened the gap between the very rich and the very poor, monopolizing the food industry. The Green Revolution originated after an urgent need to promote food security with a growing trend in global population, as a way to promote self-sustainability and independence. As it is clear in the report given by the Food and Agriculture Organization (DOC 2), in the period ranging from around 1929 (great depression) and 1945 (end of World War II) the global food supply index was below the world population. What this means is that there was literally not enough food being produced world wide to feed the world population. This struggle of human kind to stay afloat in supplying the minimum needs for survival meant that a change needed to occur. The answer, as Dr. Norman Borlaug stated in his Nobel Lecture (DOC 4) was not simply planting more in the developing nations, since the lands in those areas were â€Å"tired, worn out, depleted of plant nutrients†¦Ã¢â‚¬  Clearly, what the document refers is that a new, more effective way of growing food had to be developed. In fact, Dr.Borlaug states that the priority of the developments of the green revolution concentrated in the millions that were lurked by hunger, a large problematic that clearly was under the spotlight. As a proof that the world was prioritizing the deficient food supply is the statement given by President Harry Truman (DOC 3). President Truman was the leader of the most powerful nation in the world at the time, the one with the largest technological developments, and his word was the one that would set the course of the world. This particular speech is vital, since it is the inaugural speech, where he was to set the priorities of the government and address the world with what the United States had as a course for the future. In this speech, he clearly refers to the shocking figure that â€Å"more than half the people of the world are living in conditions approaching misery† and says that the United States will help provide â€Å"technical knowledge†¦ to produce more food† In the speech President Truman refers often to liberty, thus meaning that self-sustainability will provide freedom. This speech is the perfect example, the jewel of the trend that the world was seeing with regard to prioritizing food. The mention of â€Å"technical knowledge† is vital in the construction of the green revolution as a response to the lack of food, with technological developments in the agricultural field. Some have said that the Green Revolution has been a success in improving the food industry, and improving living conditions for everyone; nevertheless the numbers today reflect a mediocre success. Indian minister for food and agriculture (1964-1967) states in an interview (DOC 5) that the farmers of the state of Punjab competed to use the technology that was introduced by the green revolution the best. It is stated with a positive connotation, as to refer to the great feats of Punjab. This seems very positive, however, the most likely reason for this to have occurred is the fact that multinational corporations were kicking them out of the market and they were forced into utilizing the technology that those same corporations were imposing on them. If this were true, which it most likely is, as it has happened in many places around the world, it would discredit the great success that the Green Revolution supposedly is. Furthermore, the claim is that the Green Revolution has brought prosperity, however, to whom, to the ones that were rich already? A perfect example of this negative impact of the Green Revolution is the conversation between Mrs. Dula and the United Nations official (DOC 6), which gives a not very realistic perspective of the impact of the green Revolution and is concentrated exclusively in the sector of the very rich. This document is indeed quite revealing, as the speaker is an aristocratic woman of Mexico, probably a housewife who sees the world through the optic of his husband, a man who earns a salary if the revolution which he works for is successful; in fact, she is most likely part of one of the clubs she talks about herself. The occasion of this statement is a simple conversation with a UN official, probably at some sort of a social event, where the high class is all joined together, with perfectly slanted people who are not really analyzing the global impact of the Green Revolution. This document gives a crystal clear proof of how much the Green Revolution has made the â€Å"rich Mexican farmers† richer probably at the expense of making the poor laborers, poorer, however, this document presents only one, very bright point of view to sell the revolution. With regards to India once again, socially, they sell the idea of improvement, like in the report of the State of Punjab (DOC 9) where it says that the Green Revolution has seen with it the â€Å"emergence of middle and rich peasants† a very undesirable euphemism to conceal the actual situation. This document seems to give a perspective of social growth and development, of a population going for education, yet once again, it seems very idealistic in its tone, when in reality India has totally different conditions. With regards to that, India has one of the largest Gini index’s in the world, meaning a huge social inequality, and has one of the smallest middle classes in the world, which has diminished even more throughout the years, meaning that in reality, India may have had a somewhat positive year, but the general trend is of a very pronounced downturn in social progress, all related to the Green Revolution which is destroying the small farmers. The Green Revolution, in truth has brought more ill than it has brought good, in the environmental and social aspects. Regarding environmental harm, the FAO Wheat Yield report (DOC 1) is very good in demonstrating the introduction of massive scale crops that the Green Revolution brings forth with it. The introduction of these crops damages the lands since they are not prone to such production. The graphs show that in both Mexico and India the crop yields were extremely irregular, and as time passed they have become even more, this is due to the fact that they are not proper to those areas and its planting is something totally synthetic and with complete disrespect towards the natural balance. The article by Dr. Vandana Shiva (DOC 8) reveals how much damage the crops, especially Genetically Modified Organisms; do to the land they are planted in. The â€Å"reduced genetic diversity, increased vulnerability to pests, soil erosion, water shortages†¦Ã¢â‚¬  are effect that will leave marked the land for a long time, as Dr. Shiva states, and are a threat to future generations, which will have totally barren land where it will be impossible to plant food. Dr. Shiva also refers to the social problematic that the Green Revolution is planting alongside its seeds. For instance the fight for water to provide irrigation, previously not needed in India, has lead to â€Å"conflict and violence† and as it has become a worldwide trend, the career for water dominance is â€Å"leading to both local and interstate water conflicts. † This clearly shows how disadvantageous the spread of the Green Revolution has been, since it has brought unmeasured changes that have not been made responsibly, but rather abruptly, causing enormous damage. Dr. Shiva is an Indian Physicist, and being from India she probably has had a very direct contact with the Green Revolution, considering that one of its birthplaces was in fact the State of Punjab. In this occasion she is writing for the Ecologist magazine, a publication read by people with primary interest in the environmental issues, including organization leaders and maybe politicians who will probably get concerned, especially due to the tone of annoyance and hatred that she employs in the article. Expanding on social implications, the Guatemalan National Coordinating Committee of Indigenous peasants (DOC 10) gives a different perspective. Although it may sound somewhat as mysticism from indigenous people, saying that they have contaminated the seeds is not a joke, considering the hormones that can be found in GMO plantations. This also acknowledges a vital issue, the loss of diversity and heritage that society is killing with the systematic Green Revolution trends, like the Mayan traditions, which have been present for â€Å"five thousand years. Furthermore, the social disaster does not stop there, but stumbles over women, which according to the FAO Newsletter (DOC 7) have been forced to change their job. In this case the implications have made woman, traditionally in other roles, have even less opportunities to succeed, as the increased need for cash income made the woman be forced to work. This implies a social catastrophe since it denies the right of woman to equal opportunities, which are stripped off with the Green Revolution, which makes them simply one more laborer forced to work. Additional to the information presented in the documents it would be vital to contain the point of view of a small scale male farmer that has to compete with the multinational corporations, which have been installed after the start of the Green Revolution circa 1945. This would be important since it would show the first hand effects of the monopolies that the Green Revolution has brought, with regards to the social impact it has made, and whether that impact is positive or negative. As discussed throughout the essay, the Green Revolution, which has lasted from 1945 until the present day, was originated with a need to secure food production in a starving world. However its effects were not so positive, since today many starve, and the Green Revolution has damaged the environment and widened the gap between the social classes. The setup of crops that have give no benefit to the places in which they are grown, with complete disregard to the ecological balance that was being destroyed have caused issues ranging from soil erosion to water shortages and crops with pest vulnerability. The Green Revolution has also made the rich farmers richer at the cost of the poor being poorer, since the costs of the new technologies are not easily accessible, but the yields that they provide take the small farmers out of business. In general, although certain governments sponsor the Green Revolution and make it seem positive, it has brought about large changes in the way humans interact with the environment, with a generalized destruction of it to get short-term solutions to the problem of food shortages.

Sunday, September 29, 2019

Fan, Ying : Branding the Nation: What Is Being Branded?

Fan, Ying : Branding the nation: What is being branded? Journal of Vacation Marketing Volume 12 Number 1. 2005 p. 4-13 Abstract: The paper by Fan explains what nation branding is. So first the difference between Nation branding and Nation brand is explained. Every Nation has a certain image with or without Nation branding. It examines the concept of nation branding, focusing especially on the question of what is being branded. The paper tries to explain what nation branding is and tries to explain the differences between on the one hand nation branding and product branding and on the other hand nation branding and product- country image. Furthermore it discusses paradoxical issues of nation branding and tries to give a broader context in which nation branding can be applied. But to find out how nation branding could help economic development in a country , more research is needed. It is hard to say how important the role of nation branding really is. Key Words: ation branding, country branding, country-of-origin effect, product- country image, place marketing The author: The paper is written by Ying Fan a senior lecturer at Brunel Business School, Brunel University in London. Dr Fan has held faculty positions at the universities of Lincoln, Hertfordshire and Durham. His research interests surround branding and marketing communications, and cross-cultural management issues. Topic: Branding the nation: What is being branded? The major topic of the paper is what nation branding is and what the purpose of nation branding is. Research question : What is being branded? Is a nation brand a separate entity, or an element in the product brand? What is the direction of the correlation between countries that have produced strong brands and those that are strong brands themselves ? Method : The research method is a literary analysis Material and Structure of the paper: On the first page of his paper contact informations, informations on the author including a photo of Fan are given. An Abstract sums up the Keywords and gives an overview over the article. All in all the paper of Fan is 9 pages long and is structured in the chapters: Introduction What is Nation Branding? What is being branded? Nation branding and product branding Nation brand image and product-country image Paradoxes The broader context For a further understanding Fan gives 3 Tables: Terms used in the literature ; Examples of nation branding where he gives 5 examples and explains what is being branded and a table on Comparison between nation branding and product branding . In his paper Fan makes indirect citations which are listed in the references. Here the references are ordered by appearance in the text not alphabetically. The paper is easy to read and understand, it gives a good overview of the topic nation branding. The structure is easy to follow. The paper is anonymously refereed. Finding of the article : The author points out that there is no single definition on nation branding but gives a working definition for the paper: ‘Nation branding concerns applying branding and marketing communications techniques to promote a nation’s image. Nation branding can be used in different ways: using the nation’s image to promote sales and exports ; place branding which is part of tourism marketing ; political marketing for example the expression â€Å"axis of evil†; Nation branding in it's true sense like Cool Britannia. The author points out that a nation is not a product in the conventional sense . The Nation itself can hardly be changed, the benefits are purely emotional, the Image is complicated and the ownership is unclear. A nation brand is not centered on any specific product, service or cause that can be promoted directly to the customer. But Nation branding concerns a countries whole image, covering political, economic, historical and cultural dimensions. A Nation has not one but multiple images. What image is retrieved depends on the audience , the context and the time. The author finds out that negative national image does not necessarily affect the purchase of products made by that country, by giving the example of Japan and China. The author tries to find out the direction of the correlation between countries that have produced strong brands and those that are strong brands themselves . Nation branding must be distinctive and help the country to position itself against competitors . A difficulty is that an international audience have a different degree of knowledge of a nation and each country has different cultural values, thus decodes the message differently. Nation branding often try to communicate a single image or message to different audiences in different countries . This renders for the author the message meaningless, but to try to be all things to all people will in the opinion of the author inevitably fail . What is the message a nation wants to send, give up a old but unique image in favor of the new image. This can fail like for example â€Å"Cool Britannia† did. Another difficulty in nation branding is that a national identity is very difficult to define. Furthermore in nation branding, an understanding of the customers’ existing perception of the nation is very important. A certain image is made over time. Another important aspect of nation branding is the internal audience. The author points out that Nation branding is just one part of a marketing strategy which is part of the business strategy and that often nation branding is overestimated even if it is a powerful tool. It is for example not sufficient for the country to promote its image enthusiastically to other nations if the economic basis for the nation brand is not there or the political situation is unstable. The image problem of a region or nation most often results from political and socio-economic troubles which must be solved, nation branding will not solve a country’s problems but only serves as the final touch .

Saturday, September 28, 2019

Offshore structures Essay

A well structure situated at the sea, some distance from the shore is known as an offshore well. This well is normally drilled at the seabed using specially designed drilling equipments and different drilling techniques are used. What are deviated wells, doglegs? A deviated well is a horizontal well drilled at an angle usually greater than 80 degrees to the vertical. It involves drilling horizontal and slant-hole wells which enhance better intersection of vertical structures in tight formations. Deviated well is essential since it prevents the fracture of vertical lines, which enhance the permeability of natural gas much higher than the unfractured rock. They increase production rate and minimize cost of ecological damage. Deviated wells can be grouped as unintentionally deviated and intentionally deviated. Unintentionally deviated implies that the well lies on a vertical or near a vertical plane. A dogleg is a sharp deviation or bend in a well’s direction or inclination. They are characterized by being abrupt, decreasing or increasing, excessive long and permissible. It can also referred to as an elbow . . Include a section on offshore well structure /design explaining how it is designed Offshore well structures are designed to bear up all foreseeable conditions which may be weather related as well as environmental loading factors such as earthquake induced loads. Accidental loads such as collisions, fires and explosions are also considered when designing a well structure . In designing this, a floating offshore structure which is polygon shaped and used for drilling or production purpose is used. It contains apertures on its sides meant for reducing the movement of the structure as a result of undersea currents. The structure further consists of a production platform extending above the water surface, and a series of buoyancy tanks which provide the structure with the ability to float. Apertures, surrounded by coamings, is located on each side of the structure to allow ocean currents to flow laterally through the center of the structure. It also makes it possible and easy for oil and gas can dissipate from the center of the structure if a rupture occurs. A fluid retention tank and ballast in the structure lowers the center of gravity of the structure and make it more stable, and a centerwell running through the longitudinal center of the structure allows one or more risers to run from the ocean floor to the operating platform. The structure can then be moored to the sea floor through the use of a catenary mooring system. . Bibliography Chow F I (Houston, TX), Freedman G W (Kingwood, TX), Kemper J H (The Woodlands, TX), Devlin P V (Pearland, TX), Polygon floating offshore structure, 1999, retrieved 23 August 2008, Graff W, J, Introduction to offshore structures: Design, Fabrication, Installation. Gulf publication company, 1981, ISBN 0872016943 Lyons W,C , Standard Handbook on Petroleum Gas Engineering. Gulf Professional publishing, 2005, ISBN 0750677856 Wilson H,W, Applied Science and Technology Index. H. W Wilson Co. publishers, 2006

Friday, September 27, 2019

Japan's Postwar Foreign Policy Essay Example | Topics and Well Written Essays - 1000 words

Japan's Postwar Foreign Policy - Essay Example Given that there are facts to support this argument, this paper will identify three ways in which Dower sees Japan’s postwar foreign policy shaped by the experience of defeat and occupation. The paper will also include insights into the ways of embracing defeat just as set herein by John Dower then summarize all the main points.  Analytical review of embracing defeat shows that occupation and defeat of Japan played a major role in shaping this country’s postwar foreign policy. This is because Dower explains absorbingly that after the American forces imposed democracy, the people of Japan experienced an atmosphere of uncertainty and flux. Effective archival, as well as Japanese academic sources, captured that the atmosphere came along with suicidal despair accompanied by surrender. It is of paramount importance to note that Japan and the United States share a mutual and long-lasting international relationship. Additionally, the presence of the GIs drew a huge spectrum of gratitude towards its generosity. Based on this observation, Dower set forth that defeat and occupation shaped Japan’s postwar foreign policy as democracy unleashed things like creative energy, black market entrepreneurship, and prostitution (79). Therefore, it is agreeable that America’s imposition of the revolution that led to six years of occupation and the undeniable transformation of Japan into a democratic country is indeed one of the major ways in which Dower sees Japans postwar foreign policy shaped by its experience of defeat and occupation.  For quite a long time, Japan has continued to struggle to attain favorable relations with her neighboring Asian countries. Ideally, this has been so because of the foreign policy set in place by the American occupation. Indeed, the other way in which Dower finds Japans postwar foreign policy shaped by the experience of defeat and occupation. Obviously, this goes with the pragmatic change in politics in this country. Having introduced the aspect of

Thursday, September 26, 2019

Boas 610 Essay Example | Topics and Well Written Essays - 750 words

Boas 610 - Essay Example It is not only important, but at times, it is necessary as well, since the proof and evidence at hand is not sufficient enough to draw appropriate conclusions (Boas 610); at such times, it becomes a necessity to make use of the historical or the present forms of the culture in order to solve the puzzle (Boas 610). When dealing with the historical aspect of anthropology, there is often a tussle between the social and economical factors that have helped shape the historical and the present conditions and cultural practices (Boas 611). Sociologists tend to make the field of sociology as the central theme of anthropological discussions (Boas 611), claiming that the human mind and its interactions with its surroundings, as discussed in sociology, is the key component of cultural evolution (Boas 611). Whereas this might be true, it is not the sole player in the game (Boas 611). Sociological factors shape the long term designs of culture (Boas 611); indeed, some cultural practices which for m the core of the society take a long time to change, if at all, and it is only the radical changes that can truly be identified (Boas 610), with the more subtle and gradual changes often hard to recognize or overlooked (Boas 610). Sociology alone can not account for the short term and immediate social decisions which shape the day to day cultural activities of the populace (Boas 611). Such decisions are often strongly dictated by the economic conditions of the place (Boas 611). Economists, likewise, tend to emphasize completely on the economic factors that govern the evolution of a society, neglecting or undermining the psychological and social bearings of the process (Boas 611). Economy is helpful only for studying the short term effects, as pointed out previously; it can not explain the general decisions of the masses which span entire societies and centuries, with such decisions often being static or very slowly changing (Boas 610). This is because economic conditions are dynami c, and do not remain the same over extended periods of time (Boas 611). Therefore, they can only account for periodic changes. Long term practices like religion, art, and language are beyond the parameters of economics to define (Boas 611). Therefore, it follows that sociology and economics are mutually dependent to mold the society and are equally responsible for the growth of the culture the people who practice it (Boas 611). Part I: Q1: Although Frank Boas is not a theorist, he is considered to be am important figure in anthropological thought and study. This is because of his important contributions in the anthropological study of the relation of the individual with the society (Boas 610), and the effects and reactions of individual to the practices of the society and the established culture (Boas 610). In turn, according to Boas, this reaction has some effect on the culture and how it develops and changes (Boas 610). The importance of Boas’ work can only be fully appreci ated if the importance of the topics that he has worked on is recognized. The relation of the society and the individual and their mutual cause and effect (Boas 610) cycle is often overlooked, for the favor of the population mass as a whole (Boas 611). Whereas Boas does admit that the overall functioning of the society is not effected to an appreciable degree by the psychology of an individual (Boas 610), and that society is home to many varied human minds (Boas

The PLAN International Organization Activities Essay

The PLAN International Organization Activities - Essay Example The main strategy of the organization concerns rooting out of poverty in societies it works in the same. The organization has an independent working system whereby it does not rely on religious, governmental or political affiliation. The vision of PLAN regards attainment of a world whereby every child acquires his/her full potential and the society recognizes the dignity of its people. The organization has three fundamental missions. The articulation of the three missions pertains to enhancing the quality of life of children that are under depravity. This method unifies people across cultures and adds meaning to respective lives in three ways. To begin with, children and their respective communities should attain basic needs and enhance their abilities for participation and drawing benefits from their societies (PLAN, 2012). Additionally, PLAN organization aims to enhance relationships across people of various cultures and countries. This relates to its network of different communiti es. Additionally, the organization aims to promote children’s rights. The PLAN organization commits towards promoting children’s rights and pulling children out of poverty through eight core areas. To begin with, the organization commits to education. In this sense, it helps young people and children attain the knowledge and skills that are suitable for realizing full potential. The PLAN organization notes that education is a critical force of breaking the cycle of poverty. In this perspective, the organization trains educators on methods of child-friendly learning. It also helps in construction and rehabilitation in educational institutions. Every child possesses the entitlement of education. However, various obstacles bar children from accessing the same. The main obstacle of education pertains to high costs. Children also face the exclusion of language and cultural barriers. In addition, geographical remoteness and cases of special needs bar children from accessing education. The organization works by striving to clear these obstacles. It is recognizable that the PLAN organization works towards ensuring quality education. However, this begins from the attainment of basic education (PLAN, 2012). The PLAN’s educational strategy operates around three missions. The first mission regards helping in the attainment of a safe and child-friendly environment. Besides, it aims at enhancing the skills of teachers. Lastly, it has a goal of creating gender-sensitive education and culturally relevant educational environments (PLAN, 2012). The organization commits towards reaching children who have never been to school. In addition, it aims at reaching children who have dropped out of school. It is vital to note that the organization strives to enable girls to have access to quality education. In terms of health, the organization notes the recognition that every child has the entitlement towards a healthy start in life. The organization, especially, ac hieves the same by training professionals and communities in early childcare practices and general health care. The organization has a two-way focus. To begin with, it has the focus of preventing childhood illnesses. These diseases should be capable of prevention. This includes childhood illnesses such as malaria, malnutrition, and diarrhea. At the community level, the organization achieves its purpose by immunization, hygiene and child nutrition.  

Wednesday, September 25, 2019

Universal Design of Instruction Essay Example | Topics and Well Written Essays - 1250 words

Universal Design of Instruction - Essay Example That is, the product or environment is designed in such a way that it satisfies the needs of a variety of users including those who are physically disabled. The Center for Universal Design (CUD) at the North Carolina State University established seven principles for UD (Burgstahler, 2009), which provides the basis for all applications of UD including for instructional purposes. These form a general architectural paradigm and are listed in the table below. By applying the general principles of UD to teaching, we can derive guidelines for instruction to students, which are called UDI. The CUD defines UDI as â€Å"the design of instruction to be usable by all students, without the need for adaptation or specialized design†. A prominent figure that applied UD principles to education was Frank Bowe (2000). A related concept is Universal Design for Learning (UDL), which the Center for Applied Special Technology (CAST) defines as â€Å"a framework for designing curricula that enables all individuals to gain knowledge, skills, and enthusiasm for learning†. Thus, the classroom environment, curriculum, instructional materials and procedures, facilities etc. can all be designed in a way that they fulfill the needs of a variety of students. The students may have a range of abilities, learning styles, and backgrounds and this includes disabled students especially. There are two further benefits of UDI: one is that it minimizes the need to arrange for accommodating students with special needs, and another is that specific features of the UDI benefit not only the type of students for which it is intended but also others. For example, captioning in instructional videos is done to help the deaf but other students can also derive benefit. CAST clarifies that by being universal, it is not intended that the instruction be suitable for every type of learner; rather, â€Å"it is meant to underscore the need

Tuesday, September 24, 2019

Lab report Example | Topics and Well Written Essays - 2000 words - 1

Lab Report Example The second set of images showed the same trend as the first. An original image with noise added can be smoothed through the moving average filter and the noise reduced. As in the first set of images, the greater the span, the smoother the image, but there is also a greater of loss of detail. With this increased span, the (20 span) image (figure 1.1) was almost indistinguishable from the original image. When EDGE_TRUNCATE is applied to a noisy image using the moving average filter, the noise in the image decreases. However, as the span is increased, the image becomes smoother and loses definition. Without EDGE_TRUNCATE, a narrow band of noise remains around the image, this band increases as the span increases. The middle of this image has less definition than the image with EDGE_TRUNCATE. An original image had noise applied to it. The noisy image was then manipulated by applying the moving average filter with 5 span and median filter with med width 5 with shot strength 3000 to the image. The image that resulted had the noise reduced, but the image was blurry, it was smoother than the noisy image and had lost a great deal of detail. When the noisy image had the median filter applied to it, there was a narrow band around the image edge that retained the noise, but the objects in the image had no noise. The image that resulted using the median filter (figure 2.1) was smoother, with indistinguishable noise, and there was a sharper edge on the objects in the image than the moving average filter image. A shot strength of 3000 was used on an image, noise was added. The image was examined using the average filter with a span of 5. This image showed a minor reduction in noise and smoother objects. The median filter image was then compared to the moving average filter image. The objects in this image were sharper and more distinguishable (figure 2.2A), the noise in the image

Monday, September 23, 2019

Organizational Situations Case Study Example | Topics and Well Written Essays - 250 words

Organizational Situations - Case Study Example The first way to deal with low morale is finding out the root causes of morale. The top managerial team are aware of the insurmountable events leading to the situation at hand. The executive need to reveal to the employees that they are the backbone of the organization success, and without them it is deemed to drown into absolute failure. Secondly, it is vital to come up with a strategic plan, so that every employee can be aware of what is expected of them in his area of jurisdiction. Effective and honest communication will elate constructive ideologies. Employees should be allowed to provide feedback to all the issues they are facing, as well as involve them in decision making and policy formulation. Most significantly, inauguration of a recognition and reward scheme will be the foundation to success since each employee will strive to remain the best, hence an escalation in productivity. It is a win-win situation for both employees and the company. A conflicts resolution committee should handle any arising issue earliest possible, so that it may not bring divisions. All these activities, on adoption, will increase the moral of the staff, which will in turn heighten their productivity. The firm will regain more profits, and occurrences of layoffs will be past

Sunday, September 22, 2019

Abortion Essay Example for Free

Abortion Essay The moral debate about abortion has focused on either the rights of the fetus or the rights of the mother. If the fetus has rights then abortion is immoral and not permissible. If the fetus does not have rights, then abortion is morally acceptable and permissible. If both the mother and the fetus have rights, then either the rights of the fetus have priority, or those of the mother have priority. If that didn’t complicate matters enough, we have those who argue that some fetuses have moral rights while others do not, making abortion sometimes morally permissible and sometimes morally impermissible. The purpose of this essay; to argue that abortion is either always morally permissible or it is always morally impermissible, it cannot be both at the same time. There are two main arguments concerning the morality of abortion. One relates to the moral status of the fetus – whatever that may be, and the other relates to the woman’s right to choose what happens to her body. The moral status of the fetus seems to determine whether or not it has a right to life. On the other hand, the woman’s right to choose raises concerns about whether or not abortion is always justified. Some arguments surrounding the abortion debate focus on the permissibility or impermissibility of abortion based on how the fetus was conceived – mainly rape. Pregnancies as the result of rape seem The main focus should be women who are unwillingly pregnant, because generally speaking they are the ones seeking abortions. There are rare exceptions, such as a woman who is willingly pregnant, but aborts the pregnancy because it is putting her own life at risk, but that is an entirely different argument and will not be discussed here. Instead, we will focus on unwanted pregnancies that are not endangering the life of the woman and how the moral permissibility of aborting these unwanted pregnancies should not rest on how the fetus was conceived.

Saturday, September 21, 2019

Exploring Legal Professional And Ethical Issues In Bathing Nursing Essay

Exploring Legal Professional And Ethical Issues In Bathing Nursing Essay Introduction In this assignment I will be exploring the legal, professional and ethical issues involved in bed bathing a patient/client in a hospital setting. I will be reflecting on a personal experience, experience during a seven week placement on a diabetic ward. I have decided to use a reflective cycle which is an adaptation from Gibbs (1988) model.This reflection has provided a systematic approach to my learning and to my nursing practice. Within this essay I intend to discuss approaches to assessing, planning, implementing and evaluating care. Heron (1977) refers to the process of reflecting as a conscious use of the self. Once one becomes consciously aware of their actions, it is easer to recognise the reason for doing them in the first instance. The first stage of this process is to acknowledge our actions by reflecting we reveal to our selves how we act, such actions are spontaneous and without forethought attention. To maintain my clients autonomy I am unable to disclose any client information, accordingly I have given my client the name Mrs Jones this is to protect and respect my clients confidentiality as stated by the NMC Code of Professional Conduct. Gibbs model of reflection (1988)DescriptionDuring any clients admission stage an assessment on the clients skin care regime is made, this takes into account the clients personal preferences, the level of function the client may have to provide self-care and the amount of assistance required to promote optimal hygiene procedures in the form of bed baths, in respect of encouraging independence. The reason why we bed bath clients is to promote personal hygiene and to give them a sense of well-being it also maintain intact skin i.e. prevention of pressure sours. Bed bathing allows the caregivers to monitor changes in the clients skin condition. (Staff Nurse, during placement)It was approximately 07:45 Friday morning of mid June, three weeks into my placement. After handover I was given the task of bed bathing a female client. Mrs Jones, what I learned about Mrs Jones in handover was very brief. She was admitted to hospital as she was suffering shortness of breath, she had been suffering from Parkinsons disease for ten years, she also had a catheter instituted, she had very little control of the lower half of her body, her right shoulder was dislocated and she was MRSA+. Mrs Jones took part in a trial drug many years ago this was to help her control her Parkinsons disease coming off the drug became impossible and as a result Mr Jones is reliant on this drug, this drug was referred to as apple morphine on the ward. The basic bed bathing equipment I required was one bath towel, one hand towel, several disposable swipes, clean bed linen, (2 x sheets) laundry bags, (in this case red bags as the client is MRSA+) a slide sheet, small yellow bag for clinical waste, pad and incontinence sheet, bowl of warm water and a set of pyjamas and or gown all provided by the hospital. The client had acquired her own personal toiletries before admission this consisted of a bar of soap, shower gel, talcum powder, perfume, two flannels, (one for the upper part of the torso and the other for the lower half) moisturiser, a comb, dentures pot, tooth brush and tooth past. In addition to this the client required saline solution, disposable wipes, new dressing cut to size and tape and a yellow clinical waste bag for the disposal of old dressings. Myself and Claire the Auxiliary Nurse who I was paired with to work alongside put on our protective disposable gloves and red aprons on after collection the supplies from the linen room. I greeted Mrs Jones and introduced myself and Claire. Morning Mrs Jones, how are you this morning? She replied Oh, hello, I could be better I continued my name is Sharon (as this was easier for people to pronounce, after consulting Sister) Im a student nurse and Im going to be looking after you today, and Im Claire, and Im also going to be looking after you today too. I continued can we help you to get ready for breakfast? Yes please, Replied Mrs Jones. Before we began we asked if Mrs Jones if she had any objections to either me or Claire giving her a bed bath, as she looked apprehensive, she replied that this would be fine. We also asked if she had any pain and how her night was, she stated that she was in pain quite a bit but that it was normal for her at this time in the morning. She also stated t hat her night was awful, as patients in the next bay kept her awake most of the night. Myself and Claire consulted the staff nurse about Mrs Jones pain, the staff nurse spoke to Mrs Jones about her medication and said that it was not due until 8:30 and so we were asked to continue as long as the Mrs Jones was happy for us to do so. Mrs Jones replied if that was the case there was nothing she could do other than for me and Claire to continue. We explained the procedure to Mrs Jones and gain her consent she allowed us to obtain any necessary toiletries from her draws whilst I did this Claire prepared a bowl of warm water. I removed Mrs Joness personal belongings from the table and placed them in the draws for safe keeping. I wipe over the table with an alcohol wipe to sanitize the surface and place on there the necessary items we would need to give Mrs Jones a bed bath. We draw the curtains closed to maintain Mrs Joness privacy and dignity at all times. Before we began I asked Mrs Jones if she would like to use a bed pan before we continued any further. She informed us that it was probably too late and she felt she had already made a mess. We reassured her that everything was alright and we would help to get her cleaned up as quickly as possible. Mrs Jones apologised a number of time and started to get upset. We again tried to reassure her again and clam her down, we in forced the reason that we were there and that was to help her in any way to see that she is alright. She agreed with us and asked us to continue. We raised the bed to the appropriate height to avoid putting undue strain on our backs, whilst I did this Claire emptied Mr Jones Catheter and placed the bag on the bed. We decided to place a sliding sheet under the client to assist us in rolling the client. I took the liberty of explaining the procedure to Mr Jones as we carried out the task. I asked if it was possible for her to roll on her right side as I was aware the Mrs Jones right shoulder was dislocated, she insisted that this was fine as it had been seen by the doctors and nothing could be done about it and insisted that she had rolled on it sever times before. We assisted Mrs Jones in removing her night gown, we freed her left arm first then her over her head and then gently freeing her right arm avoiding injuring her arm any further, to maintain Mrs Jones dignity we placed a large bath towel over her covering her private areas. I helped Mrs Jones to bend her left leg and asked her to hold on to the cot side with her left h and. I placed my right hand on the left side of Mrs Joness waist and my arm across her left leg to provide added support. I placed my left hand on her left upper back. Claire had prepared the slide sheet, clean linen sheet and an incontinence sheet to go under her. On the instruction ready steady (then the manoeuvre intended, in this case it was) roll, we all assisted in rolling. Claire placed one of her hands on Mrs Joness back to provide added support and prevent her from rolling back. Claire folded the old linen in to its self, to as far as it would go until it reached Mrs Jones. Claire placed the clean slide sheet, linen sheet and incontinence sheet already folded in preparation under the old linen sheet. On Claire say so we rolled Mrs Jones on to her back, Claire were rolling you over a slight bump now, ready steady roll. To roll Mrs Jones on to her other side me and Claire switched roles and this time Mrs Jones was holding on to right side of the cot side but with her left han d. I removed the old linen and placed it inside the red linen bags. I took the liberty of cleaning Mrs Jones with her permission. I used a damp disposable wipe which Clair handed over to me and wiped away from the genital area, I placed the soiled wipe on the soiled incontinence sheet I continued doing this until the are was clean, once this was clean I washed the area with soap and water. I folded the soiled incontinence sheet into its self and disposed of it in the yellow clinical waste bag. I took this opportunity to wash Mr Joness back, neck and the backs of her legs with soap and water, I then wash off the soap and dried. I straightened out the clean slide sheet, linen sheet and the incontinence sheet and then Mrs Jones lied on her back. After a few minute, I placed the hand towel over the clients chest and with her permission began to wash her face at the clients request I used water only on the face. I used separate wipes for each eye to prevent any cross contamination and a separate wipe for the rest of the face and then dried. Whilst I was doing this Claire began to wash Mrs Joness hands with soup and water after gaining permission to do so, Claire continued down the arms and rinsed off, whilst I dried the hands and arms Claire continued to wash the clients chest. Claire removed the dressing from around the tube of the catheter and disposed of it and her gloves in the clinical waste bag, she then went to wash her hands. When Claire retuned she had a fresh pair of gloves on she began to cleanse the skin from the tube outwards and then dried the area, she decided not to reapply another dressing as she felt it was not required but did tape down the tube to Mrs Joness stomach to prevent it from dislodging. Claire car ried on washing and rinsing Mrs Jones (Underarms, stomach, waste, genital area, (working outward to prevent infection) legs and feet) and I dried following Claire as she washed. The water that we used was kept clean at all times, as the used deposable wipes were not re-entered into the bowl. Whilst carrying out the bed bath myself and Claire assessed the Mrs Joness skin condition for any sours or broken skin. We applied talc to those areas Mrs Jones requested and then helped her to dress. We put the right arm in the nightgown first as this was her bad arm then subsequently her neck and left arm, there was no need to lower the nightgown much as this was a hospital nightgown with an open lower half, we then placed a linen sheet and blanket over her to keep her warm at Mrs Joness request. We raised the head of the bed to a seated position so that Mrs Jones was sitting upright. As I attended to Mrs Joness oral hygiene Claire combed Mr Jones hear to her particular style. I then started t o tidy and clean the area and Claire began to document and update the care plan. Once I had cleaned and sanitised the table I replace Mrs Joness belonging on the table and placed the table close to her so everything she may need was of reach. FeelingsIn reflection to the incident at the time I felt as though everything went fine, but as I have had the opportunity to reflect on my experience in much more depth and detail I in writing this essay I felt as though I took the lead but only because I was given the opportunity to do so. Claire was fairly new to working as an Auxiliary Nurse and was somewhat inexperienced as this was the only ward she had worked on she had more knowledge of the ward setting and the type of conditions people are admitted with on the ward. I was quite confident in assisting in a bed bath of a client as I have worked in providing personal care to all type of client for a good few years now and believe that my experience as a Health Care Assistance helped me immensely. My uncertainty was of the clients abilities and reactions to what we were actually doing it, thats when I decided to talk to the client and guild her through what we were doing. The thoughts in my head at the time were that the client may not have experience the type of bed bath that we were performing and may have not been something she was used to. I felt calm but a little apprehensive due to this but could find the words at the time to ask her if this was the way her carers would normally perform a bed bath. It is important to remain professional at all times and make sure the client didnt feel too uncomfortable. I remember feeling somewhat responsible for the client as I was looking after her. I believe I acted in the best interest of my client and have acted in such a manner set out by the NMC Code of Professional Conduct. I felt that it would have been better for the staff nurse on duty to explain to the client in much more depth, why it was not possible to administer the drugs at the time of the clients request rather than just to say its not the right time and the drug round starts at 8:30. Although my client had told me the truth about her dislocated shoulder had been seen by the doctors and that it was safe to manoeuvre on as long as it was comfortable it was my responsibility to seek professional advice because of my uncertainty at the time. If for any reason had this not have been the truth there may have been serious repercussions. I dont think I would have known what to do if her condition had worsened due to the manoeuvre. The steps forward build on the steps backwards or sideways. They are also the steps necessary for self-reflecting from this statement emphasised by Tschudin (1999) I able to understand that confidence in the self is quite an important quality to be have in order to acknowledge setbacks and mistakes, your should be able to learn from them and even see them as part of the overall picture. EvaluationI have grater knowledge of such issues that can arise if set guideline, policies and procedures are not followed. There are very few bad points that had taken place during this reflective experience. I believe it is important to involve the client in decision making which I failed to illustrate wherever possible this was when we redressed the client after bed bathing without involving the client and allowing the client to choose. We all have a professional responsibility to provide care to all patients/clients to the highest possible standards of care that will not be compromised by infections standard set out by the NMC Code of Professional Conduct. I acknowledged limitations set out by the NMC Code of Professional Conduct, in that my knowledge and experience of the drugs on the ward was very limited and therefore I acquired help from a qualified member of staff. You must behave in a way that upholds the reputation of the professions outlined by the NMC Code of Professional Conduct this was maintain throughout the whole experience as I never spoke over the client nor did I ignore the client I showed the client up most respect. I was able to build a level of trust with theMy experience of working as a Health Care Assistance for and agency has enabled me to perform better in such conditions. By planning and discussing with the care team during handover and then with the patient about what our intentions are, what we are going to do and why, I was able to identify and minimise risks to the client. Seeing the way in which others behave or make mistakes allowed me to reflect on the point of view of others and to learn form them help me build on my knowledge. AnalysisI chose this experience as it is a procedure that I am quite confident with performing. Thiroux (1995) created his own set of principles of ethics, which can be applied to any situation. 1) The value of life, 2) Goodness or rightness, 3) Justice or fairness, 4) truth telling or honesty and 5) individual freedom. Ethical acts are executed in every day life even if we acknowledge it or not, the way we greet colleagues and clients even in the way in which we say good morning. Tschudin (1999) p175. As a training professional we are accountable for our actions and therefore must be able to backup any decision making with evidence I could see from my clients facial expressions that she was uncomfortable and was experiencing some sort of upset, during which in actual fact she was in a fair amount of pain. ConclusionI felt that the approach I took was in the right way and with the right intentions set out by the NMC Code of Professional Conduct. My reflective experience was very basic I felt and did not allow for much discussion, although a lot of the experience was preparation, planning and assessing which prevented the experience to go bad in anyway. I feel that as I am a first year nursing student I am very limited in what I can do and because of this little opportunity is given to me to experience other than what I have preformed as a Health Care Assistant. I felt that myself and the Auxiliary Nurse worked well together and were able to share the responsibility equally. Overall I found reflection on my experience interesting as it allowed me to look at legal, ethical and professional issues surrounding nursing practice. Action PlanIf a situation like this was to arise again I think I would like to try to take out more time to talk to the client about how they are feeling, at time I felt like I was prying too much as I felt like I was doing most of the talking. I also feel that it is important for me to work along side more experienced members of staff or qualified member of staff to be able to learn more whilst on my placements. Although I experienced in providing personal care to client I am not too familiar with ward setting. I do not think I have learnt an awful lot on the practical side of my experience but by reflecting on my experience in this assignment has allowed me to understand professional, legal and ethical issues of providing care and the dilemmas surrounding health care professionals. In the future I would not always go on the clients say so and seek professional advice and not just take the patient word. BibliographyBartter. K, (2001) Ethical Issues in Advanced Nursing Practice. London: Reed Elsevier Plc GroupBurnard. P, Chapman. C, (2004) Professional and Ethical Issues in Nursing. 3rd Edition. London: Elsevier LimitedGlasper. A, Grandis. S, Jackson. P, and Long. G, (2003) Foundation Studies for Nurses: using Enquiry Based Learning. New York: Palgrave MacmillamThe NMC Code of Professional Conduct Standards for Conduct, Performance and Ethics. Standards 07-04. London: Nursing Midwifery CouncilTschudin. V, (1999) Nurses Matter: Reclaiming Our Professional Identity. London:Macmillan

Friday, September 20, 2019

Essay --

Alaina Novotny February 19, 2014 Research Paper Jackie Joyner-Kersee is an intelligent, generous, fun-loving famous African American who happens to also be an Olympic heptathlete. Inspite of growing up in a big family, a dangerous neighborhood, and with little money, she grew up to be the record holder of the long jump and to own many Olympic medals. Jacqueline Joyner, widely known as Jackie Joyner, was born March 3, 1962 in East St. Louis, Illinois. She was named Jacqueline after President John Kennedy’s wife. When she was born, her grandmother predicted, â€Å"Someday this girl will be the first lady of something.† (Source 2) Oddly enough, her prediction came true. The Joyner family consisted of Alfred, Mary, Al, Jackie, Angela, and Debra. Jackie’s family was Baptist. Mary and Alfred Joyner needed to work hard to help support their family, since they married at a young age. Mary worked as a nurse’s assistant at St. Mary’s Hospital. The family was very poor. Most of their dinners were bread and mayonnaise. Also, Jackie only owned one pair of shoes. Additionally, Jackie participated in many different sports. When she was younger, Jackie studied modern dance and she was in a dance group called the Fabulous Dolls. This was what Jackie thought she wanted to do with her life, until her dance coach unexpectedly died. She could not move on after that incident. Along with dance, she was also a cheerleader. She participated most of her sports at Mary E. Brown Community Center. Which included track and field, basketball, and volleyball. She excelled well in every sport she did, especially the ones she did at Mary E. Brown Community Center. Jackie started track and field when she was nine years old. By twelve, she had jumped almost seventeen f... ...ld record holder for long jump. Then, in 1987, she scored the longest legal jump that year by a woman in the United States. However, Jackie ended up retiring from track and field because of her asthma. When she was finished with track and field she joined the Richmond Rage a basketball team in the American Basketball League. She also had enough time to write and publish an autobiography in 1997 titled A New Kind of Grace which was all about the story of how she became an Olympian. Jackie Joyner is known for her determination, bravery, and of course her six Olympic medals but there is more to becoming an amazing athlete than training, you have to be dedicated. She overcame a life of little money and without having much training equipment, to live a life as an Olympian. â€Å"It’s better to look ahead and prepare, than to look back and regret.† –Jackie Joyner (Source 3)

Thursday, September 19, 2019

Nathaniel Hawthorne :: essays research papers

Nathaniel Hawthorne was born on July 4, 1804 in Salem, Massachusetts, the descendent of a long line of Puritan ancestors, including John Hathorne, a presiding magistrate in the Salem witch trials. After his father was lost at sea when he was only four, his mother became overly protective and pushed him toward more isolated pursuits. Hawthorne's childhood left him overly shy and bookish, and molded his life as a writer. Hawthorne turned to writing after his graduation from Bowdoin College. His first novel, Fanshawe, was unsuccessful and Hawthorne himself disavowed it as amateurish. However, he wrote several successful short stories, including "My Kinsman, Major Molyneaux," "Roger Malvin's Burial" and "Young Goodman Brown." However, insufficient earnings as a writer forced Hawthorne to enter a career as a Boston Custom House measurer in 1839. However, after three years Hawthorne was dismissed from his job with the Salem Custom House. By 1842, however, his writing amassed Hawthorne a sufficient income for him to marry Sophia Peabody and move to The Manse in Concord, which was at that time the center of the Transcendental movement. Hawthorne returned to Salem in 1845, where he was appointed surveyor of the Boston Custom House by President James Polk, but was dismissed from this post when Zachary Taylor became president. Hawthorne then devoted himself to his most famous novel, The Scarlet Letter. He zealously worked on the novel with a determination he had not known before. His intense suffering infused the novel with imaginative energy, leading him to describe it as the "hell-fired story." On February 3, 1850, Hawthorne read the final pages to his wife. He wrote, "It broke her heart and sent her to bed with a grievous headache, which I look upon as a triumphant success." The Scarlet Letter was an immediate success and allowed Hawthorne to devote himself to his writing. He left Salem for a temporary residence in Len ox, a small town the Berkshires, where he completed the romance The House of the Seven Gables in 1851. While in Lenox, Hawthorne became acquainted with Herman Melville and became a major proponent of Melville's work, but their friendship became strained. Hawthorne's subsequent novels, The Blithedale Romance, based on his years of communal living at Brook Farm, and the romance The Marble Faun, were both considered disappointments.

Wednesday, September 18, 2019

Is Education Enough for the Real World? Essay -- Womens Education Argu

Is Education Enough for the Real World? Is a college education enough to prepare and teach you about life? A college education is important to prepare you for a career in a specialized field, but it cannot prepare you for the real world. Through my experience as a 23 year-old woman, I can say that I have learned more outside of school to prepare me for my future life. I have had to learn more through outside resources, family, friends, and love-interest relationships to be able to survive as a strong-minded female in today's society. As I read articles on education I was able to find two authors that shared my views about education in today's society: Adrienne Rich and Jon Spayde. In the article "What Does a Woman Need to Know?" by Adrienne Rich, Rich delivers a commencement address to female college graduates about the condition of women's education. As a writer and teacher, Rich states that "there is no women's college today which is providing young women with the education they need for survival as whole persons in a wo rld which denies women wholenesss" (qtd. in Lunsford and Ruszkiewicz 66). According to interviewer and editor Jon Spayde in the article "Learning in the Key of Life," Spayde's essay reflects that education should take place throughout a lifetime and not just through formal schooling. Both Rich and Spayde believe that education should be taken to a farther extent than just what we learn in school. Through history and culture every human being, especially women, can learn a lot about themselves and become strong-minded individuals. Adrienne Rich argues that women have been viewed as existing in the service of men, and it is only through knowledge that we can learn to overcome such a view. Rich believes tha... ...w much I have learned on my own and I am thankful for the resources and the people around me that have helped me become a self-defining human being. My own experiences have taught me to survive in the real world more than my college education. If we are just educated through college, we will not be prepared for problems that the real world confronts us with until we learn from our own experiences. Once we become street-educated we can come to survive real life experiences and learn how to deal with them. The best education can come from what we learn in our own experiences to help teach us valuable lessons about life. Through culture and humanities we can learn about others and ourselves, in order to be able to adapt to our own environment. To become successful in life, we must teach ourselves what we really want to know and obtain the answers we want in our lives.

Tuesday, September 17, 2019

Review of “Methods of Resolving Interpersonal Conflict”

Review of â€Å"Methods of Resolving Interpersonal Conflict† Mark R. Long Morris Graduate School of Management Review of â€Å"Methods of Resolving Interpersonal Conflict† The article (Burke 1969) describes a number of methods for negotiating and handling conflicts. In this article the author describes both effective and ineffective methods ranging from force to withdrawal. Each method is defined by a number of examples. The most effective technique, Confrontation Problem Solving, is identified and described in terms of its characteristics. The second best resolution technique defined in Table 1 is Forcing while the worst technique was also Forcing. Forcing was the second best resolution technique under the Effective Resolution column at 24. 5%, following the best technique at 58. 5% Confrontation Problem Solving. Forcing also was the worst resolution technique at 79. 2% under the Ineffective Resolution column. Forcing was seen to be effective by the â€Å"winners† of a win-lose conflict. It was seen by â€Å"losers† of a win-lose conflict to be ineffective. Forcing is perceived as an effective method of resolving conflict by the victor, but not by the vanquished. From the first four examples in the text (Burke 1969) the best example is number 4. This example highlighted the fact that through problem solving both parties can benefit. Working through their differences they reached a solution that was optimal to both of them. This created a win-win scenario. With neither side feeling the â€Å"victim†, a better resolution was discovered. They can now build on this success to resolve the next problem without any carryover of negative history between the parties. From the remaining examples in the text (Burke 1969) the worst examples are numbers 5, 6, 7. All three illustrated Forcing as a method of conflict resolution. A win-lose situation is created. In each of the cases the superior prevails over the subordinate. This creates a win-lose situation where only one side perceives the outcome as positive. Win-lose outcomes are less likely to be accepted voluntarily. One person gets what they want and feels vindicated, while the other person loses out and feels cheated or a failure. The outcome is that future conflict resolution will be prejudiced and may not lead to an optimal resolution. To summarize the thirteen characteristics of Confrontation as a conflict-resolving you first need to recognize that Confrontation is a conscious and systematic attempt to maximize the goals of both parties through collaborative problem solving. The conflict is seen as a problem to be solved rather than a war to be won. The important distinction is to view this as both parties versus the problem, rather than one party versus the other party. This method focuses on the needs and constraints of both parties rather than emphasizing strategies designed to conquer. Full problem definition, analysis and development of alternatives precede consensus decisions on mutually agreeable solutions. The parties work toward common and super-ordinate goals. These goals can only be attained by both parties pulling together. There is an emphasis on the quality of the long term relationships between the parties, rather than short term accommodations. Communication is open and direct rather than secretive and calculating. Threat and coercion are proscribed. The assumption is made that integrative agreements are possible given the full range of resources existing in the relationship. Attitudes and behaviors are directed toward an increase of trust and acceptance rather than an escalation of suspicion and hostility. The Confrontational approach requires a very high degree of patience and skill in human relations and problem solving. The article concludes that conflict is not a bad thing in contrast to the text (Meredith and Mantel 2009) concerning the win-win approach to negotiation. The article suggests that a more realistic approach to conflict views conflict as necessary. That conflict can be used to define a problem more accurately and used to seek the best alternative for resolution of the problem. Without conflict there is no change. Change implies conflict because vested interests are challenged. Win-win outcomes occur when each side of a problem feels they have won. Since both sides benefit from such a scenario, any resolutions to the conflict are likely to be accepted voluntarily. The process of integrative bargaining aims to achieve, through cooperation, win-win outcomes. Conflict is an inevitable fact of human existence. If we work to understand and manage it effectively, we can improve both the satisfaction and productivity of our social relationships. Effective conflict management is indispensable if coordinated efforts and productive results are to be achieved. Since conflict may have functional as well as dysfunctional consequences, it is essential that individuals explore various methods and techniques of conflict management. Individuals that can increase their use of problem-solving in interpersonal conflict can create a better working experience and achieve more constructive consequences. References Burke, R. J. 1969, Methods of Resolving Interpersonal Conflict, PM Network, Personal Administration, July-August 1969, International Personnel Management Association. Meredith, J. and Mantel, S. 2009, Project Management: A Managerial Approach, (7th Edition), John Wiley and Sons

Monday, September 16, 2019

Organic vs. Conventional Grown Food Flavor Essay

Ever wonder what truly goes in to the food that is produced and sold in our grocery stores. You would be surprised as to what is used to grow the food we eat. Conventionally grown foods can use trace amount of nicotine and arsenic to keep food pest free. Conventionally grown food can be pumped with hormones that allow the crops and animals to grow larger or produce more fruit and vegetables. By using all of the artificial products in conventionally grown food we change the flavor, size and color of fruit, vegetables and animals, including their byproducts. People may not realize what is used to grow these huge vegetables and chicken breasts. Organically grown food is not only tastier but also has more health benefits when compared to conventionally grown food. We will discover the benefits and disadvantages to both organic and conventionally grown food. This will provide the reader with tools to make a decision on to whether to use organic or conventionally grown food. In order for food to be called organic, it must be grown without the use of synthetic fertilizers or pesticides. Although organic foods carry very minute levels of toxin naturally present in them, they are not harmful to us at these levels. By not using synthetic fertilizers and pesticides, organic foods can naturally develop the nutrients and vitamins that a person needs to maintain a healthy, well balanced diet. Keeping these foods the way they naturally grown allows them to develop larger and more full of these valuable items that would be reduced because of the many chemicals and pesticides used to grow the convention foods. As to whether organic food is tastier, is up to the individual. Many professional chefs and home cooks prefer to use organic food when possible because they feel the flavors are stronger and taste more natural. Organic food is richer in color; therefore making the dishes not only taste better but help also to create a more appealing presentation. To them organic food has a fresher taste and a more natural flavor because the food is allowed to grow naturally and develop the way it would occur as nature intended it to. Organic food does cost more because of the time it takes to prepare the soil and let the food grow as nature intended. This cost more in labor and time so that the price for these can be inflated. When you take into consideration the health benefits of not putting in harmful chemicals and better taste of the food, they outweigh the cost of purchasing these products Conventionally grown foods are grown with a large amount of chemicals and pesticides that can be harmful to consumers in the long wrong. Now there are arguments that the levels of these products are so small that they are not harmful to consumers; but there are plenty of signs to the contrary. Look at how rapidly and early boys and girls are maturing compare to those of the past. This can be accounted for or â€Å"blamed† on the amount of hormones fed to animals to grow them larger and enhance them, so that they produce more by products, such as eggs and milk. The chemicals used to grow larger crops and protect them from rotting and pest also has negative effects. It has caused a rise in allergies that was just not prominent twenty or thirty years ago. The shorten times of growth that conventionally grown foods have can stunt the development of vital nutrients that they would produce if they were to be grown in the normal periods they would have. This can really have a negative effect on having a balanced diet because consumers will have to add supplements, like synthetic vitamins, to get their daily nutrient levels. Again, as to whether conventionally grown food taste better or worse, is up to the individual but most professional chefs feel it does not taste as fresh or has natural flavors like those in organic food. The flavor in conventionally grown food is not as developed because it has shortened growth time. Fruit, vegetables and animals need time to naturally develop and grow as nature intended them to so they can develop all of the good stuff we love. Conventionally grown food does cost less because it is grown so fast and in mass quantities without care for the environment or any harmful effects to the consumers. The short-term side effects are not as bad to the long-term side effects that will be passed on to generations upon generation. Saving a dollar at the risk of a person’s health seems to me to be a very large risk that is not necessary. Organically grown food is a much better choice because more naturally nutrients, better developed flavors and appearance even if the cost of purchasing them is higher. Conventionally grown food is the exact opposite. The chemicals and hormones are resulting in early development in our children and an increase in the levels of people with allergies. Professional chefs prefer organic food to conventional food because it develops the flavor profiles of their dishes more and improves the appearance of it as well. Just because the cost of conventionally grown food is lower than that of organically grown food, the disadvantages of them are much higher. Risking the future of our children is simply not worth saving a few dollars. It is up to the individual as to where to choose organic food but choosing it will provide the tools for a brighter tomorrow and a healthier today. We need to teach our children healthier ways to eat and live, if we expect them to grown up and live productive lives.

Sunday, September 15, 2019

Psychology Paper on Pain

Pain Veronica Tran Essay #1 Psy 1 (#48954) Pain Everyone everywhere will experience pain; whether it is everyday or once a week. Paper cuts, pinches, or even simply jamming your fingers between your door, are all painful accidents. Pain is the undesirable feeling; the red alert which signals our attention to something unfavorable happening to our bodies. Our bodies can detect pain by nocioceptors. Nocioceptors are special nerve receptors designed for stimuli that are encountered as painful (Benjamin B. Lahey, 2009). There are two significant pathways these neural pain messages travel to our brain; fast and slow.The fast and slow pathways are the reason why our bodies endure pain at different times. The first experience would be a noticeable short pain, and realization of what’s going on. The second experience is an extended painful sensation. An example of the pathways combined would be dropping a 15lb weight on your foot. First sensation would quickly make u move that weight off and then stare at your foot. The second would make you land on the floor holding your foot while screaming. We experience these divided painful sensations for two reasons.Both experiences are on two different paths with two different speeds to our brains. The neurons are thicker, covered in myelin in the fast path making the movement quick. The slow pathway consists of smaller neurons, no myelin, and in result makes the transmission slow. Reason number two, both pathways go through different parts in our brains. The fast neural pathway moves through our thalamus and to the matosensory area. The matosensory area is located in the parietal lobe of the brains cerebral cortex. It receives and translates the sensory information from our skin and body.Which is how we are capable of locating where and what is happening to our bodies. The matosensory area locates the action but is not responsible for our emotional reactions to pain. Information moving on the slow pathway travels to the limbic system. The limbic system is where we feel the emotional experience to the pain that is happening. The gate-control theory of pain was conducted by Psychologist Ronald Melzack. The theory was that in the brain stem, a matrix of neurons regulates the circulation of impulses from the nocioceptors to the cerebral cortex.Messages from the body’s receptors go to the brain and through the brain stem. The â€Å"pain gates† is the area where the slow pain neural fibers pass. The gates in the brain stem can either be opened or closed. This really means this has part in making us more or less sensitive to the activation of the nocioceptors. When â€Å"opened† the gates can allow more slow-pain neural transmission on to the slow path to the limbic system. Therefore our emotional experience to the pain lasts longer. The gates can also be â€Å"closed†; that is less transmission of slow pain impulses, in result less pain.Fast pathway does not travel through the gates, but cannot be blocked. Endorphins signal the gates to close, preventing pain message from reaching the brain. Cancer can develop pain all on its own because it is cancer. The main cause of pain in cancer is the growing or destroying tissue near or on the cancer infected area. Cancer pain can come from where the cancer had developed. Or other areas spread around the body where the cancer had traveled. During the time when the tumor matures, it can begin to hit nerves, bones, or other organs causing physical pain to the patient.Not only can cancer be painful physically to the body, but it can also cause pain chemically. Chemicals they secrete into the region of the tumor can cause pain. Not everyone diagnosed with cancer experiences pain, usually one out of 3 cancer patients going through treatment does (Timothy Moynihan, 2010). Pain concerning cancer always depends on what type of cancer the patient is diagnosed with. Those who have advanced cancer; that is cancer that has sp read or reoccurred, unfortunately have a higher chance of experiencing the pain within cancer.Cancer treatments also take a toll on pain towards the patient. Chemotherapy, radiation, and also surgery are some sources of cancer pain. Cancer surgery usually results in painful long sessions that often take time to recover. Burning sensations and sometimes painful scars are left behind after radial treatments. If undergoing chemotherapy, painful side effects may include mouth sores, diarrhea, and even damaging to the nerves. Diet and nutrition are one of many ways to cope with pain. Medical doctors and physicians have pondered on why people suffer from pain.The solution to their problems is the one answer that have been ignored; simple diet and nutrition. Our bodies are capable of healing and repairing itself when given the opportunity to do so (Harvey Diamond, 2005). A struggle for most people in our world today is learning how to cope pain. Such struggle can result in performance at w ork. Not being able to cope can affect not only your career but also your personal life as in your family and friends. Even those who have long been cured from an illness still struggle with pain.Physical and psychological treatment can be done to help those in chronic pain such as heat and ice. This method consists of either using hot towels or cold packages over the area of pain. Though it does not make the pain magically disappear, it does relieve pain for hours. Acupuncture is an ancient eastern form of pain relief some still use today. The needles are carefully placed into nerve endings; releasing endorphins from the nerves. Like acupuncture; massage therapy helps enhance blood flow throughout the body.Loosening knots in the muscles that create the body to become tense and are now at ease. There are many ways to cope with pain without the usage of drugs and surgeries.References Benjamin, B. , Lahey, (2009). Sensation and Perception, Psychology an introduction Timothy Moynihan, (2010). Cancer Pain: Relief is possible. Retrieved from http://www. mayoclinic. com/health/cancer-pain/CA00021 Harvey Diamond, (2005). Methods of Dealing with pain. Retrieved from http://www. bestsyndication. com/2005/A-H/DIAMOND-Harvey/080905-Pain-free-life. htm

Saturday, September 14, 2019

Federal Taxation Essay

D. Dale Bandy is Professor Emeritus in the School of Accounting at the University of Central Florida. He received a B.S. from the University of Tulsa, an M.B.A. from the University of Arkansas, and a Ph.D. from the University of Texas at Austin. He helped to establish the Master of Science in Taxation programs at the University of Central Florida and California State University, Fullerton, where he previously taught. In 1985, he was selected by the California Society of Certified Public Accountants as the Accounting Educator of the year. Professor Bandy has published 8 books and more than 30 articles in accounting and taxation. His articles have appeared in the Journal of Taxation, the Journal of Accountancy, Advances in Taxation, the Tax Adviser, The CPA Journal, Management Accounting, and a number of other journals. N. Allen Ford is the Larry D. Homer/KPMG Peat Marwick Distinguished Teaching Professor of Professional Accounting at the University of Kansas. He received an undergraduate degree from Centenary College in Shreveport, Louisiana, and both the M.B.A. and Ph.D. in Business from the University of Arkansas. He has published over 40 articles related to taxation, financial accounting, and accounting education in journals such as The Accounting Review, The Journal of the American Taxation Association, and The Journal of Taxation. He served as president of the American Taxation Association in 1979–80. Professor Ford has received numerous teaching awards at the college and university levels. In 1993, he received the Byron T. Shutz Award for Distinguished Teaching in Economics and Business. In 1996 he received the Ray M. Sommerfeld Outstanding Tax Educator Award, which is jointly sponsored by the American Taxation Association and Ernst & Young and in 1998 he received the Kansas Society of CPAs Outstanding Education Award. Robert L. Gardner is the Robert J. Smith Professor of Accounting in the School of Accountancy at Brigham Young University (BYU). He received a B.S. and M.B.A. from the University of Utah and a Ph.D. from the University of Texas at Austin. He has authored or coauthored two books and over 25 articles in journals such as The Tax Advisor, Journal of Corporate Taxation, Journal of Real Estate Taxation, Journal of Accounting Education, Journal of Taxation of S Corporations, and the International Tax Journal. Professor Gardner has received several teaching awards. In 2001, he received the Outstanding Faculty Award in the Marriott School of Management at BYU. He has served on the Board of Trustees of the American Taxation Association and served as President of the ATA in 1999–2000. Richard J. Joseph is the Provost of Hult International Business School in Cambridge, Massachusetts. He is a current member of the Hult Accounting Faculty and a former member of the tax faculty of The University of Texas at Austin. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas at Austin School of Law (J.D.), he has taught individual, corporate, international, state and local taxation, tax research methods, and the fundamentals of financial and managerial accounting. Before embarking on his academic career, Provost Joseph worked as an investment banker and securities trader on Wall Street and as a mergers and acquisitions lawyer in Texas. He is co-editor of the Oxford Handbook on Mergers and Acquisitions and has written numerous commentaries in the Financial Times, The Christian Science Monitor, Tax Notes, and Tax Notes International. His book, The Origins of the American Income Tax, explores the original intent, rationale, and effect of the early American income tax. LeAnn Luna is an Associate Professor of Accounting at the University of Tennessee. She is a C.P.A. and holds an undergraduate degree from Southern Methodist University, a M.T. from th e University of Denver College of Law, and a Ph.D. from the University of Tennessee. She has taught introductory taxation, corporate and partnership taxation, tax research, and professional standards. Professor Luna also holds a joint appointment with the Center for Business and Economic Research at the University of Tennessee, where she interacts frequently with state policymakers on a variety of policy related issues. She has published articles in the National Tax Journal, The Journal of the American Taxation Association, Tax Adviser, State Tax Notes, and a number of other journals. xii About the Authors ââ€" ¼ Individuals xiii Timothy J. Rupert is a Professor and the Golemme Administrative Chair in the College of Business Administration at Northeastern University. He received his B.S. in Accounting and his Master of Taxation from the University of Akron. He also earned his Ph.D. from Penn State University. Professor Rupert’s research has been published in such journals as The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education and Journal of Accounting Education. He is currently the co-editor of Advances in Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He has also received the University’s Excellence in Teaching Award and the College of Business Administration’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as the vice president and secretary of the ATA. Charlene Henderson is a member of the faculty in the Adkerson School of Accountancy at Mississippi State University. She earned her undergraduate and graduate degrees in accounting at Mississippi State University. After working in public and private accounting, she completed the doctoral program at Arizona State University. Her teaching and research interests include both tax and financial accounting. Her research has appeared in several journals, including Journal of the American Taxation Association, Journal of Accounting Auditing and Finance, and Journal of Business Finance and Accounting. Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of WisconsinMilwaukee where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald is a co-author of several books on multistate and international taxation and has published more than 40 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of the American Taxation Association, CPA Journal, Journal of Taxation, and The Tax Adviser. Professor Schadewald also has served on the editorial boards of The Journal of the American Taxation Association, Journal of State Taxation, International Tax Journal, The International Journal of Accounting, Issues in Accounting Education, and Journal of Accounting Education. PR E F A C E Why is the Pope/Anderson series the best choice for you and your students? The Pope/Anderson 2013 Series in Federal Taxation is appropriate for use in any first course in federal taxation, and comes in a choice of three volumes: Federal Taxation 2013: Individuals Federal Taxation 2013: Corporations, Partnerships, Estates & Trusts (the companion book to Individuals) Federal Taxation 2013: Comprehensive (includes 29 chapters; 14 chapters from Individuals and 15 chapters from Corporations) ** For a customized edition of any of the chapters for these texts, contact your Pearson representative and they can create a custom text for you. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain three comprehensive tax return problems whose data change with each edition, thereby keeping the problems fresh. Problem C:3-66 contains the comprehensive corporate tax return, Problem C:9-58 contains the comprehensive partnership tax return, and Problem C:11-64 contains the comprehensive S corporation tax return, which is based on the same facts as Problem C:9-58 so that students can compare the returns for these two entities. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain sections called Financial Statement Implications, which discuss the implications of Accounting Standards Codification (ASC) 740. The main discussion of accounting for income taxes appears in Chapter C:3. The financial statement implications of other transactions appear in Chapters C:5, C:7, C:8, and C:16 (Corporations volume only). We want to stress that all entities are covered in the Individuals volume although the treatment is often briefer than in the Corporations and Comprehensive volumes. The Individuals volume, therefore, is appropriate for colleges and universities that req uire only one semester of taxation as well as those that require more than one semester of taxation. Further, this volume adapts the suggestions of the Model Tax Curriculum as promulgated by the American Institute of Certified Public Accountants. What’s New to this Edition? Individuals †¢ Complete integration of the new laws contained in the Temporary Payroll Tax Cut Continuation Act of 2011. †¢ Complete updating of all significant court cases and IRS rulings and procedures during 2011. †¢ Discussion of the extension of many itemized deductions through 2011 or 2012. †¢ Discussion of all sunset provisions applicable after December 31, 2011 and December 31, 2012. †¢ All tax rates schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Thorough revision and update of all homework questions and problems. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Corporations †¢ The comprehensive corporate tax return, Problem C:3-66, has all new numbers for the 2011 forms. †¢ The comprehensive partnership tax return, Problem C:9-58, has all new numbers for the 2011 forms. †¢ The comprehensive S corporation tax return, Problem C:11-64, has all new numbers for the 2011 forms. †¢ Changes affecting 2012 tax law, including inflation adjustments, have been incorporated into the text where appropriate. †¢ All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Preface ââ€" ¼ Individuals xv MyAccountingLab ® is web-based, tutorial and assessment software for accounting that not only gives students more â€Å"I Get It† moments, but gives instructors the flexibility to make technology an integral part of their course. It also is an excellent supplementary resource for students. To register, go to http://pearsonmylabandmastering.com. For Instructors MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. †¢ Powerful Homework and Test Manager Create, import, and manage online homework and media assignments, quizzes, and tests. Create assignments from online questions directly correlated to this and other textbooks. Homework questions include â€Å"Help Me Solve This† guided solutions to help students understand and master concepts. You can choose from a wide range of assignment options, including time limits, proctoring, and maximum number of attempts allowed. In addition, you can create your own questions—or copy and edit ours—to customize your students’ learning path. †¢ Comprehensive Gradebook Tracking MyAccountingLab’s online gradebook automatically tracks your students’ results on tests, homework, and tutorials and gives you control over managing results and calculating grades. All MyAccountingLab grades can be exported to a spreadsheet program, such as Microsoft ® Excel. The MyAccountingLab Gradebook provides a number of student data views and gives you the flexibility to weight assignments, select which attempts to include when calculating scores, and omit or delete results for individual assignments. †¢ Department-Wide Solutions Get help managing multiple sections and working with Teaching Assistants using MyAccountingLab Coordinator Courses. After your MyAccountingLab course is set up, it can be copied to create sections or â€Å"member courses.† Changes to the Coordinator Course flow down to all members, so changes only need to be made once. We will add the most current tax information to MyAccountingLab as it becomes available. For Students MyAccountingLab provides students with a personalized interactive learning environment, where they can learn at their own pace and measure their progress. †¢ Interactive Tutorial Exercises MyAccountingLab’s homework and practice questions are correlated to the textbook, and â€Å"similar to† versions regenerate algorithmically to give students unlimited opportunity for practice and mastery. Questions offer helpful feedback when students enter incorrect answers, and they include â€Å"Help Me Solve This† guided solutions as well as other learning aids for extra help when students need it. †¢ Study Plan for Self-Paced Learning MyAccountingLab’s study plan helps students monitor their own progress, letting them see at a glance exactly which topics they need to practice. MyAccountingLab generates a personalized study plan for each student based on his or her test results, and the study plan links directly to interactive, tutorial exercises for topics the student hasn’t yet mastered. Students can regenerate these exercises with new values for unlimited practice, and the exercises include guided solutions and multimedia learning aids to give students the extra help they need. View a guided tour of MyAccountingLab at http://www.myaccountinglab.com/support/tours. xvi Individuals ââ€" ¼ Preface Strong Pedagogical Aids †¢ Appropriate blend of technical content of the tax law with a high level of readability for students. †¢ Focused on enabling students to apply tax principles within the chapter to real-life situations. What Would You Do in This Situation? Unique to the Pope/Anderson series, these boxes place students in a decision-making role. The boxes include many current controversies that are as yet unresolved or are currently being considered by the courts. These boxes make extensive use of Ethical Material as they represent choices that may put the practitioner at odds with the client. Stop & Think These â€Å"speed bumps† encourage students to pause and apply what they have just learned. Solutions for each issue are provided in the box. Ethical Point These comments provide the ethical implications of material discussed in the adjoining text. Apply what they have just learned. Tax Strategy Tip These comments suggest tax planning ideas related to material in the adjoining text. Program Components Materials for the instructor may be accessed at the Instructor’s Resource Center (IRC) online, located at www.pearsonhighered.com/phtax or within the Instructor Resource section of MyAccountingLab. You may contact your Pearson representative for assistance with the registration process. †¢ TaxACT 2011 Software: Available on CD to be packaged with Individuals and Comprehensive Texts: This user-friendly tax preparation program includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries. †¢ Instructor’s Resource Manual: Contains sample syllabi, instructor outlines, and information regarding problem areas for students. It also contains solutions to the tax form/tax return preparation problems. In addition to being available electronically on the IRC online, it also is available in hardcopy. †¢ Solutions Manual: Contains solutions to discussion questions, problems, and comprehensive and tax strategy problems. It also contains all solutions to the case study problems, research problems, and â€Å"What Would You Do in This Situation?† boxes. In addition to being available electronically on the IRC online, it is also available in hardcopy. †¢ Test Item File: Offers a wealth of true/false, multiple-choice, and calculative problems. A computerized program is available to adopters. †¢ PowerPoint Slides: Include over 300 full-color electronic transparencies available for Individuals and Corporations. Acknowledgments Adopters will notice that John L. Kramer’s name does not appear on the 2013 edition as he has officially retired from the textbook. Jack was one of the founders and original editors of the Prentice-Hall Federal Taxation series, and the current editors and authors wish to thank him for his outstanding contributions over the years to this textbook and to tax education in general. Our policy is to provide annual editions and to prepare timely updated supplements when major tax revisions occur. We are most appreciative of the suggestions made by outside reviewers because these extensive review procedures have been valuable to the authors and editors during the revision process. We also are grateful to the various graduate assistants, doctoral students, and colleagues who have reviewed the text and supplementary materials and checked solutions to maintain a high level of technical accuracy. In particular, we would like to acknowledge the following colleagues who assisted in the preparation of supplemental materials for this text: Ann Burstein Cohen SUNY at Buffalo Caroline Strobel University of South Carolina Craig J. Langstraat University of Memphis Kate Demarest Carroll Community College Richard Newmark University of Northern Colorado In addition, we want to thank Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Edward L. Maydew, and Terry Shevlin for allowing us to use the model discussed in their text, Taxes and Business Strategy: A Planning Approach, as the basis for material in Chapter I:18. Please send any comments to Kenneth E. Anderson or Thomas R. Pope. TAX RATE SCHEDULES INDIVIDUAL TAXPAYERS Single [ §1(c)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $85,650 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $85,650 but not over $178,650 . . . . . . . . . . . . . . . $17,442.50, plus 28% of the excess over $85,650. Over $178,650 but not over $388,350 . . . . . . . . . . . . . . $43,482.50, plus 33% of the excess over $178,650. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $112,683.50, plus 35% of the excess over $388,350. Head of Household [ §1(b)]: If taxable income is: The tax is: Not over $12,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $12,400 but not over $47,350 . . . . . . . . . . . . . . . . $1,240.00, plus 15% of the exce ss over $12,400. Over $47,350 but not over $122,300 . . . . . . . . . . . . . . . $6,482.50, plus 25% of the excess over $47,350. Over $122,300 but not over $198,050 . . . . . . . . . . . . . . $25,220.00, plus 28% of the excess over $122,300. Over $198,050 but not over $388,350 . . . . . . . . . . . . . . $46,430.00, plus 33% of the excess over $198,050. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $109,229.00, plus 35% of the excess over $388,350. Married, Filing Joint and Surviving Spouse [ §1(a)]: If taxable income is: The tax is: Not over $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $17,400 but not over $70,700 . . . . . . . . . . . . . . . . $1,740.00, plus 15% of the excess over $17,400. Over $70,700 but not over $142,700 . . . . . . . . . . . . . . . $9,735.00, plus 25% of the excess over $70,700. Over $142,700 but not over $217,450 . . . . . . . . . . . . . . $27,735.00, plus 28% of the excess over $142,700. Over $217,450 but not over $388,350 . . . . . . . . . . . . . . $48,665.00, plus 33% of the excess over $217,450. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $105,062.00, plus 35% of the excess over $388,350. Married, Filing Separate [ §1(d)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $71,350 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $71,350 but not over $108,725 . . . . . . . . . . . . . . . $13,867.50, plus 28% of the excess over $71,350. Over $108,725 but not over $194,175 . . . . . . . . . . . . . . $24,332.50, plus 33% of the excess over $108,725. Over $194,175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $52,531.00, plus 35% of the excess over $194,175.