Fat

Overall, the classification of vitamins is based on such a criterion as their solvability. One can distinguish two broad groups, in particular, fat-soluble vitamins such as A or E and water-soluble vitamins like folate or biotin (Grosvenor Smolin, 2012). Certainly, these organic compounds can be divided into other classes; for example, one can use such a criterion as the functions that they perform. However, the first approach is more widespread.Advertising We will write a custom assessment sample on Fat-and Water-Soluble Vitamins specifically for you for only $16.05 $11/page Learn More Vitamins play a critical role for the growth and functioning of the body at various pre-natal and post-natal stages. For example, they are involved the chemical reactions that are vital for the formation of bones. In this case, one should speak primarily about vitamins D and K. In turn, its shortage of these chemical compounds can impair the development of a fetus. Secon dly, vitamins are necessary for normal blood-clotting (Insel, Ross, McMahon, Bernstein, 2010, p. 388). Apart from that, they are important for many cognitive functions such as memory or attention. For example, the shortage of B vitamins can impair the functioning of the brain. One should also remember that vitamins act as antioxidants that shield the organ from the detrimental effects of free radicals (Insel et al., 2010, p. 388). These examples indicate that these compounds are involved in various physiological processes. Overall, fat-soluble vitamins can be viewed as lipid-like molecules which can be solved in fat (Insel et al., 2010, p. 388). For instance, one can mention vitamins A, E, D, or K. These chemical substances can be derived from various types of food. For instance, vitamin A can be found in dairy products such as milk or butter. Additionally, fish is an important source of vitamins A and D. Moreover, vegetables like carrots or broccoli can contain fat-soluble vitamin s. These are some of the main sources that can be identified. One can also discuss the specific role of fat-soluble vitamins. For example, vitamin A performs such roles as gene transcription, bone metabolism, and anti-oxidation. Its deficiency can lead to such problems as hyperkeratosis, night-blindness, and keratomalacia (McClatchey, 2002, p. 444). In turn, the toxicity of vitamin A takes place when the intake exceeds 500,000 milligrams per day. Its overdose is associated with such symptoms as nausea, intracranial pressure, or muscle weakness (McClatchey, 2002, p. 444). These are the main detrimental effects that can be mentioned. Apart from that, one can speak about vitamin D. One of its roles is to activate the innate immune systems. Secondly, it reduces the risk of a cardiovascular disease. Furthermore, its deficiency is associated with such as disorder as rackets (McClatchey, 2002, p. 445). Provided that a person ingests excessive amount of this vitamin, he/she can develop hypo calcaemia (McClatchey, 2002, p. 445). This is the main toxic risk that should be taken into account.Advertising Looking for assessment on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Furthermore, one should speak about water-soluble vitamins. They are stored in the watery compartments of different foods. One of their distinctions is that they do not require lipoprotein carriers (Insel et al., 2010, p. 388). This group includes vitamins of the B group, and vitamin C. These nutrients can be found in meat, vegetables such as avocados or broccoli, fish, and dairy products. One can provide several examples of examples of water-soluble vitamins. In particular, vitamin B1 or thiamine is related to various physiological activities such as carbohydrate metabolism, the transmission of electrolytes, or various enzyme processes. Among its major deficiency risks, one can distinguish Korsakoff’s syndrome or dry beriberi (McClatc hey, 2002, p. 445). It should be mentioned that the toxicity of thiamine is very low. However, the daily intake of this nutrient should not exceed 7000 milligrams per day, because this overdose can lead to headache and insomnia. In turn, riboflavin or vitamin B2 is important for the production of blood cells and body growth. Its deficiency is associated with such risks as anemia, cheilosis, or glossitis (McClatchey, 2002, p. 445). At present, researchers have not identified the toxic effect of this nutrient. Finally, one should speak about vitamin B3 which is also known as niacin. This organic compound performs several functions. In particular, it is involved in the production of the DNA. Secondly, it reduces the accumulation of plaque in the arteries. Moreover, it facilitates the reactions, which are necessary for the work of the digestive system. Its major deficiency risks include pellagra as well as dementia (McClatchey, 2002, p. 445). This vitamin can also become toxic, and its overdose can result in such problems as histamine release or pruritus (McClatchey, 2002, p. 445). Reference List Grosvenor, M. Smolin, L. A. (2012). Visualizing Nutrition: Everyday choices (2th  ed.). Hoboken, NJ: John Wiley.Advertising We will write a custom assessment sample on Fat-and Water-Soluble Vitamins specifically for you for only $16.05 $11/page Learn More Insel, P., Ross, D., McMahon, K., Bernstein, M. (2010). Nutrition. New York, NY: Jones Bartlett Publishers. McClatchey, K. (2002). Clinical Laboratory Medicine. New York, NY: Lippincott Williams Wilkins. This assessment on Fat-and Water-Soluble Vitamins was written and submitted by user Imani Galloway to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

NATO - Member Countries and Overview

NATO - Member Countries and Overview On April 1, 2009, two countries were newly admitted into the North Atlantic Treaty Organization (NATO). Thus, there are now 28 member states. The U.S.-led military alliance was created in 1949 as a result of the Soviet blockade of Berlin. The original twelve members of NATO in 1949 were the United States, the United Kingdom, Canada, France, Denmark, Iceland, Italy, Norway, Portugal, Belgium, Netherlands, and Luxembourg. In 1952, Greece and Turkey joined. West Germany was admitted in 1955 and in 1982 Spain became the sixteenth member. On March 12, 1999, three new countries - the Czech Republic, Hungary, and Poland - brought the total number of NATO members to 19. On April 2, 2004, seven new countries joined the alliance. These countries are Bulgaria, Estonia, Latvia, Lithuania, Romania, Slovakia, and Slovenia. The two newest countries that joined as NATO members on April 1, 2009 are Albania and Croatia. To retaliate against the formation of NATO, in 1955 the Communist countries banded together to form the now-defunct Warsaw Pact, which originally consisted of the Soviet Union, Albania, Bulgaria, Czechoslovakia, Hungary, East Germany, Poland, and Romania. The Warsaw Pact ended in 1991, with the fall of Communism and the dissolution of the Soviet Union. Most notably, Russia remains a non-member of NATO. Interestingly enough, in the military structure of NATO, a U.S. military officer is always commander-in-chief of NATO forces so that U.S. troops never come under the  control of a foreign power. The 28 Current NATO Members AlbaniaBelgiumBulgariaCanadaCroatiaCzech RepublicDenmarkEstoniaFranceGermanyGreeceHungaryIcelandItalyLatviaLithuaniaLuxembourgNetherlandsNorwayPolandPortugalRomaniaSlovakiaSloveniaSpainTurkeyUnited KingdomUnited States

Compare and contrast the political views and public policies of Essay

Compare and contrast the political views and public policies of Alexander Hamilton and Thomas Jefferson - Essay Example By the time certain economic decisions and policies were deliberated upon, taking foreign affairs to account, these revolutionary U.S. leaders further acquired opposing perspectives on addressing how the national debt should be managed. According to Hamilton, national debt ought to be kept permanent for the sake of a healthy economy for the nation and that such debt must be paid off by the government to the party in current possession of the certificate at the time. On the other hand, Jefferson contradicted the permanence to national debt and asserted that it should be the original bearer of the certificate who must get paid off, knowing that this would be advantageous to the common citizens. However, the following enactment approved the proposition made by Hamilton instead and the affluent became even wealthier, having purchased the certificate from their common counterparts.

Alzheimer's Disease Essay Example | Topics and Well Written Essays - 1250 words

Alzheimer's Disease - Essay Example It is a disease that occurs mostly in older people and adversely affects various parts of the brain, which subsequently results in a loss of memory, thought and speech. Some of which have been provided as follows. Alzheimer 's disease is a form of dementia that is, "associated with the breakdown of the nervous tissue in the brain." (http://bse.airtime.co.uk/defb.htm) According to the ALS Therapy Development Foundation, Alzheimer's disease is, "a form of degenerative brain disease resulting in progressive mental deterioration with disorientation, memory disturbance and confusion. It leads to progressive dementia, often accompanied by dysphasia and/or dysphasia. The condition may also give rise ultimately to spastic weakness and paralysis of the limbs, epilepsy and other variable neurological signs." (http://www.als.net/als101/glossary.asp) The online site of the Medaus Pharmacy states that only in a few cases does Alzheimer's exist before the age of fifty. This disease results in a complete eventual breakdown of speech-patterns and results in disorientation and apathy in the patient. Other symptoms include the loss of intelligence, memory, judgment and the ability to think abstractly. In addition, diverse changes in the personality and behavior of the patient can often be seen as well. (http://www.medaus.com/p/147.html) It is natural for a person with Alzheimer's to remember things that may have happened years ago clearly and to forget those of the present. Any form of dementia (be it Alzheimer's or otherwise) does not occur all of a sudden; rather it is a slow process that often occurs over the course of months or years. (http://www.bbc.co.uk/health/) The number of people with Alzheimer's disease is likely to increase to 34 million by the year 2050. 350,000 new cases of the disease are diagnosed annually and the approximately 50,000 patients die from the disease each year. It has been found in literature that life expectancy is directly proportional to Alzheimer's. In other words in every country where the life expectancy its citizens has increased (this would mostly include the developed nations around the world) so has the prevalence of Alzheimer's. (http://www.ahaf.org/alzdis/about/adabout.htm) In addition, it has been found that, "women have a slightly greater chance of developing Alzheimer's than men do at the same age". (http://www.nhsdirect.nhs.uk/articles/article.aspxarticleId=14) There are basically two types of Alzheimer's disease; the early onset and the late onset. The early onset is the type of Alzheimer's that occurs before the age of 60. Though is not very common it is highly progressive and greatly degenerative. (http://www.nlm.nih.gov/medlineplus/ency/article/000760.htm) "To function properly, the brain must have a minimum number of healthy cells. In Alzheimer's disease brain cells progressively die. If the number of neurons is also suddenly reduced, the patient's mental state may deteriorate abruptly. Several conditions may be responsible for the loss of neurons, including: strokes, subdural hematomas and space-occupying lesions inside the skull." (Handy et al, 1998, pp.105) Though the symptoms of each patient are unique, there are some basic indicators, which are likely to be experienced by most patients. These are given as follows, (http://www.bbc.co.uk/health/conditions/mental_health/disorders_dementia.shtml) Lack of concentration, Confusion about time & place(s), Negligence of one's own self, A

Examine some of the issues raised by Domer in this statment Do so with Essay

Examine some of the issues raised by Domer in this statment Do so with reference to specific practitioners - Essay Example Several philosophies and thoughts have emerged over the years. In his book The New Ceramics: Trends and Traditions, Author Peter Domer (1994) asserted that: With hindsight it is discernable that in the 1980's ceramics existed in a middle house between craft and art rather than design and art. In the 1990's this situation has become strongly apparent. The contemporary fine art world is centred on the galleries and the museums.......ceramicists want to join this enclosed, increasingly private realm of art...an art that has successfully disconnected itself from the responsibilities of the outside world and where practitioners deny any role to do with design, function or common meaning. But in artists, curators and other priests of art I'm not keen to embrace clay workers. (p.196) In examining the issues raised by Domer we must not forget our world is constantly evolving and developing new ways of doing things. We will take a look at the his assertions, searching for common ground or difference(s) in opinions or beliefs under the following headings; The notion thatCeramics as Craft and Art;The notion that craft is art has generated numerous comments; in describing the differences between craft and art against their functionality or usefulness, Kevin A. Hluch (1990), Professor of Art, quotes from Octavia Paz book In Praise of Hands that "there was a constant shifting ....between usefulness and beauty. This continual exchange has a name: pleasure. Things are pleasing because they are useful and beautiful. This copulative conjunction defines craftwork, just as the disjunctive conjunction defines art and technology: usefulness or beauty" (1). To buttress this point Kevin Hlutch (1990) stated that fine art is defined by contemporary art orthodoxy as that type of human expression that is at its core functionally useless (1). Hlutch further contends that to "equate craft as art and crafts people as artist" misses the point because craft and art have different aesthetics (1990, 1) He somewhat concludes that "as the original definition of craft looses credence in the craft world, the ceramic form that signifies that definition, utilitarian pottery has lost its 'market share' in that world" (Hluch, 1990). Ceramics as Design and Art If defining a place for ceramics in Arts and craft posited debates, as Domer himself pointed out, ceramics should have been seen as design and art, not as craft and art. Kevin Murray (2003) a ceramicist believes that the terms 'craft' and 'design' rest on a continuum and the continuum is understood as the degree of responsibility by the individual for the physical construction of a work. In the case of craft, it is assumed that an individual has made the work him- or herself, whether by hand or machine [while] design in contrast is often executed by others (9). He claims that "the design aura is an obvious advantage to those wanting to give their products extra value and protect their intellectual capital" explaining that "It is reasonable for designers to develop their 'brand identity' as much as their 'product'" (Murray,

Content Diversity in Metro Online and Citizen Journalists

Content Diversity in Metro Online and Citizen Journalists CHAPTER 4 – FINDINGS/ANALYSIS DATA Analysis of content diversity in Metro Online Broadcast and Citizen Journalists Malaysia This section analyse the news content that is collected according to the time frame that drawn from January 2015 to May 2015 in order to identify the pattern and frequency of content diversity that portray in Metro Online Broadcast and Citizen Journalists Malaysia. The categorization was divided into three sections which include the general information that provide diversity of content on both website, news source, and topics selection. Section A: General information that provide diversity of content on Metro Online Broadcast and Citizen Journalists Malaysia A total number of 92 article in each topics were collected from the citizen journalism website, Metro Online Broadcast particularly from January 2015 to Mei 2015. Whereas from website Citizen Journalists Malaysia are 71. This section would identifying the content diversity based on the general information in the news article including types of information in the articles, the number of articles in each topic, tone of coverage, type of graphic attachment and author of each articles. The number of articles every month Metro Online Broadcast Figure 4.2.1 Number of articles every month Frequency Percent Valid Percent Cumulative Percent Valid January 15 16.3 16.3 16.3 February 11 12.0 12.0 28.3 Mac 20 21.7 21.7 50.0 April 22 23.9 23.9 73.9 May 24 26.1 26.1 100.0 Total 92 100.0 100.0 Explanation Figure 4.2.1 shows the number of articles every month within January until May 2015. A total of articles for each month are 92 were collected from Metro Online Broadcast website. According to the table, Metro Online Broadcast were found 16.3% articles for January. The collection of articles on February are 12.0% which the lowest rather than others month. On Mac the articles are found 21.7% and the articles on April has found 23.9% which the second highest after May. The total of articles on May are 26.1% which the highest than others month. According to the researcher analysis, the articles on the website was not often updated. The articles was updated maximum three times per week. Citizen Journalist Malaysia Number of articles every month Frequency Percent Valid Percent Cumulative Percent Valid January 17 23.9 23.9 23.9 February 6 8.5 8.5 32.4 Mac 12 16.9 16.9 49.3 April 24 33.8 33.8 83.1 May 12 16.9 16.9 100.0 Total 71 100.0 100.0 Explanation Figure 4.2.1 shows the number of articles every month within January until May 2015. A total of articles for each month are 71 were collected from Citizen Journalist Malaysia website. According to the table, Citizen Journalist Malaysia were found 23.9% articles for January which the second highest after April. The collection of articles on February are 8.5% which the lowest rather than others month. The articles on Mac and May are found 16.9% and the articles on April has found 33.8% which the highest within that months. According to the researcher analysis, the articles on the website was not often updated. The articles was updated maximum four times per week. The number of articles in each topics Metro Online Broadcast Figure 4.2.2 Number of articles in each topic Frequency Percent Valid Percent Cumulative Percent Valid General 6 6.5 6.5 6.5 Crime 4 4.3 4.3 10.9 Sport 9 9.8 9.8 20.7 Community 73 79.3 79.3 100.0 Total 92 100.0 100.0 Explanation Figure 4.2.2 was shows the number of articles in each topic within from January until May 2015. According to the Metro Broadcast Online, there have four types of topics was provides to attract the readers. There are general, crime, sport and community. Based on the table, the highest number of articles was community topic which is 79.3% and sport was the second higher which is 9.8% rather than general topic. The result of general topic is 6.5% which the second lowest than crime topic. The crime topic has found 4.3% which has four articles within the months. Based on the result, community topic which the highest rather than others topic because the journalist was focus on the problem or event that occur among communities. The articles are includes the information about the event that should be know by the readers. In addition, the journalist also shares the problem or strange things that happen among community. It was probably can attract readers to read the articles because society might interested to it. The sport articles is about the related activity among society. For example, the competition of futsal at the university which invoved the students with various courses. The general topic is involved social media issue such as a viral video. Crime topic is rarely updated within that months and the issue is about theft cases, accident and murder cases. Citizen Journalists Malaysia Figure 4.2.2 Number of articles in each topic Frequency Percent Valid Percent Cumulative Percent Valid General 43 60.6 60.6 60.6 Crime 3 4.2 4.2 64.8 Sport 1 1.4 1.4 66.2 Community 24 33.8 33.8 100.0 Total 71 100.0 100.0 Explanation Figure 4.2.2 was shows the number of articles in each topic within from January until May 2015. According to the Citizen Journalist Malaysia, there have four types of topics was provides to attract the readers. There are general, crime, sport and community. Based on the table, the highest number of articles was general topic which is 60.6% and community was the second higher which is 33.8% rather than crime topic. The result of crime topic is 4.2% which the second lowest than sport topic. The sport topic has found 1.4% which has one article within the months. Based on the result, general topic which the highest rather than others topic because the journalist was focus in human interest that occur among societies. For example, the activities that was carried out with the family or held the forum to discuss in certain issue. The articles are includes the information about the event that should be know by the readers. In addition, the journalist also shares the problem or strange things that happen among community which found 24 articles and the second highest after general topic. It was probably can attract readers to read the articles because society might interested to it. However, for sport topic the researcher just found one article within in that months. As we can see, Citizen Journalist Malaysia is rarely to make the coverage in sport topic. Crime topic is also rarely updated within that months and the issue is about theft cases, accident and murder cases. Tone of coverage in articles Metro Online Broadcast Figure 4.2.3 Tone of coverage in each articles Frequency Percent Valid Percent Cumulative Percent Valid Positive 76 82.6 82.6 82.6 Negative 16 17.4 17.4 100.0 Total 92 100.0 100.0 Explanation Figure 4.2.3 shows tone of coverage in each articles within January until May 2015. The researcher was analyse 92 articles in each topic on the Metro Online Broadcast website. Based on the table above, the researcher has found 76 articles was a positive coverage. The positive coverage was involved the issue about the competition program, information of tips and the forum among the expert person. The articles is not influenced community minds but they would know the latest information that are not be covered at others printed newspaper. However, the negative coverage has found 16 articles for every topics. The issue was found in each articles are the problem that happened among society such as crime and accident. The articles might influenced readers mind and perhaps it would not help the readers to gain a new knowledge. Based on the tables, the positive coverage has found 82.6% whereas negative coverage 17.4%. Citizen Journalists Malaysia Tone of coverage in each articles Frequency Percent Valid Percent Cumulative Percent Valid Positive 58 81.7 81.7 81.7 Negative 13 18.3 18.3 100.0 Total 71 100.0 100.0 Explanation Figure 4.2.3 shows tone of coverage in each articles within January until May 2015. The researcher was analyse 71 articles in each topic on the Citizen Journalist Malaysia website. Based on the table above, the researcher has found 58 articles was a positive coverage. The positive coverage was involved the issue about the competition program, information of tips and the forum among the expert person. The articles is not influenced community minds but they would know the latest information that are not be covered at others printed newspaper. However, the negative coverage has found 13 articles for every topics. The issue was found in each articles are the problem that happened among society such as crime and accident. The articles might influenced readers mind and perhaps it would not help the readers to gain a new knowledge. Based on the tables, the positive coverage has found 81.7% whereas negative coverage 18.3%. Type of graphic attachment Metro Online Broadcast Figure 4.2.4 Type of graphic attachment Frequency Percent Valid Percent Cumulative Percent Valid Photograph 77 83.7 83.7 83.7 Video 15 16.3 16.3 100.0 Total 92 100.0 100.0 Explanation Figure 4.2.4 shows a type of graphic attachment that has been using in each articles. Based on the table, there have 77 of articles using the photograph as an attachment in each page on the articles. This attachment could give extra details and a better perspective of the story. Other than that, a visual image is best to put to influence and gain the reader’s attention to read the news. Meanwhile, the number of articles for the video attachment is 15 of articles. The highest number of articles with photograph attachment shows that Metro Online Broadcast reporters are very conducive and trying to give a best perspective to the readers as the visuals attachments could explain the real situation of the stories. Citizen Journalists Malaysia Type of graphic attachment Frequency Percent Valid Percent Cumulative Percent Valid Photograph 62 87.3 87.3 87.3 Video 6 8.5 8.5 95.8 None 3 4.2 4.2 100.0 Total 71 100.0 100.0 Explanation Figure 4.2.4 shows a type of graphic attachment that has been using in each articles. Based on the table, there have 62 of articles using the photograph as an attachment in each page on the website. This attachment could give extra details and a better perspective of the story. Other than that, a visual image is best to put to influence and gain the reader’s attention to read the news. Meanwhile, the number of articles for the video attachment is 6 of articles. The highest number of articles with photograph attachment shows that Citizen Journalist Malaysia reporters are very conducive and trying to give a best perspective to the readers as the visuals attachments could explain the real situation of the stories. However, there have three of articles does not include any attachment either video or photo. Author of each article Metro Online Broadcast Figure 4.2.5 Author of each articles Frequency Percent Valid Percent Cumulative Percent Valid By line 4 4.3 4.3 4.3 Not Mentioned 88 95.7 95.7 100.0 Total 92 100.0 100.0 Explanation figure 4.2.5 Figure 4.2.5 shows the number of author of the articles. As referred to the bar graph above, a number of 88 articles have no by-line and the rest have by – line on the story. .A by – line is a short line on the news that indicates the name of the author or who is writing the article. In a simple words, by – line is a credits given to the author of the news. Based on the Metro Online Broadcast website, the articles there is no by-line will recognize as MOBbers. But for the articles have by-line, the journalists would write their own name. It would depending on the author either want to using as MOBbers or own name. MOBbers means the qualified members or journalist at the Metro Online Broadcast website. Citizen Journalists Malaysia Author of each articles Frequency Percent Valid Percent Cumulative Percent Valid Byline 62 87.3 87.3 87.3 Not Mentioned 9 12.7 12.7 100.0 Total 71 100.0 100.0 Explanation Figure 4.2.5 shows the number of author in each articles. As referred to the bar graph above, a number of 62 articles have by-line and the no by – line on the story. A by – line is a short line on the news that indicates the name of the author or who is writing the article. In a simple words, by – line is a credits given to the author of the news. Based on the Citizen Journalist Malaysia (CJMY) website, the articles there is no by-line will recognize as CJMY. But for the articles have by-line, the journalists would write their own name. It would depending on the author either want to using as CJMY or own name. Usually, the journalists would write their own name after registered as journalist at CJMY website.

William Shakespeares Othello Essay -- William Shakespeare Othello Ess

William Shakespeare's Othello A significant moment in Othello demonstrates the theme of binaries questioned in many of Shakespeare's works. Addressing the Duke and senators, Othello says: "Let her have your voice. Vouch with me heaven, I therefore beg it not To please the palate of my appetite, Nor to comply with heat--the young affects In me defunct--and proper satisfaction, But to be free and bounteous to her mind; And heaven defend your good souls that you think I will your serious and great business scant When she is with me. No, when light-winged toys Of feathered Cupid seel with wanton dullness My speculative and officed instruments That my disports corrupt and taint my business, Let housewives make a skillet of my helm, And all indign and base adversitities Make head against my estimation." This speech occurs in Othello 1.3.259-273. Desdemona has just requested to accompany her husband to Cyprus and Othello seconds her request. He swears not to be distracted from his military duties if Desdemona comes along. To convince his listeners, he claims he cannot be distracted by sex because he lacks the desire for it. As he puts it, â€Å"the young affects [are] in me defunct† (262-263). Further stressing his commitment to the military, he boldly declares that if he indeed neglects his duties for the state, â€Å"let housewives make a skillet of my helm, and all indign and base adversities make head against my estimation† (271-273). In other words, if his sexual pleasure (â€Å"disports†) gets in the way of his work (â€Å"business†), he does not deserve to be called a man and should be emasculated by allowing housewives to cook with his helmet. Furthermore, his enemies good reputation should be razed. Line 271 (â€Å"Let house... ...od a place as any to start. Works Cited â€Å"Appetite.† Oxford English Dictionary. 2nd ed. 1987. Greenblatt, Stephen. Introduction. The Norton Shakespeare. New York: W.W. Norton & Co., 1997. â€Å"Helm.† Oxford English Dictionary. 2nd ed. 1987. McDonald, Russ. The Bedford Companion to Shakespare. 2nd ed. New York: Bedford/St. Martin’s, 2001. â€Å"Palate.† Oxford English Dictionary. 2nd ed. 1987. Shakespeare, William. â€Å"The Tragedy of Coriolanus.† The Norton Shakespeare. Ed. Stephen Greenblatt. New York: W.W. Norton & Co., 1997. 2793-2872. ---. â€Å"The Tragedy of Othello the Moor of Venice.† The Norton Shakespeare. Ed. Stephen Greenblatt. New York: W.W. Norton & Co., 1997. 2100-2174. ---. â€Å"Troilus and Cressida. The Norton Shakespeare. Ed. Stephen Greenblatt. New York: W.W. Norton & Co., 1997. 1835-1913. â€Å"Skillet.† Oxford English Dictionary. 2nd ed. 1987.

Sox Research Paper

Running head: Nonprofits and SOX Heather Tanenbaum Student ID: 3750548620 Accounting Capstone: Senior Seminar in Accounting ACC499 004016 Summer 2009 Nonprofits and the Sarbanes Oxley Act Submitted: Submitted to: Tee M. Thein Table of Contents Abstract Introduction SOX regulations for nonprofits Reasons for nonprofits to adopt SOX Conclusion Research file memorandum Communication memorandum References Abstract Introduction The Sarbanes-Oxley Act (SOX) of 2002 (U.S. House of Representatives 2002) was passed by congress as a result of a wave of accounting scandals and related financial irregularities in corporations such as Enron, WorldCom and Tyco. SOX is called the most significant securities legislation since 1933 and 1934 securities ACT. The Act attempted to make ethics more black and white rather than a gray area. The increased guidelines have changed businesses and business relationships.These new requirements have placed greater demands on directors, audit committees, auditors a nd management. Most, of these provisions where only made towards publicly held companies, similar regulations targeted nonprofit organizations (Panel on the Nonprofit Sector 2005). Two hundred and fifteen nonprofit organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). Many, nonprofits are currently in the process of adopting SOX.The Panel on the Nonprofit Sector (2005), in its final report to Congress in June 2005, recommends more than 120 actions to be taken by charitable organizations, Congress and the IRS (Internal Revenue Service) to strength nonprofits against, transparency, governance and accountability. The most significant provision of the Act is the requirements in Section 404 the reporting on the effectiveness of internal controls over the financial reporting. PCAOB auditing standard 2 requires that the audit of internal control be integrated with the audit of the financial statements.The PCAOB requirements also only apply to public and private for profit companies, these would be new requirements for nonprofits wishing to adopt to SOX. The requirements of SOX section 404 requirements on internal controls have proven to be quite expensive for public companies (D’Aquila 2004; Pomeroy 2006), further research in to the current state of governance in the nonprofit sector would be beneficial before similar measures are mandated. Nonprofits have several reasons they might be compelled to adopt SOX provisions. First, several states are likely to emulate provisions similar to those of SOX.Some of these new laws incorporate elements of SOX including: expanding whistleblower protection, requiring officers of the organization to sign the corporation’s annual report, appointing an audit committee and increasing penalties against those who commit fraud or impede an investigation of fraud. California passed the Nonprofit Integrity Act in 2004. This Act addresses financial reporting, corporate governance, compensat ion, independence and fund raising (Silk and Fei 2005). New Hampshire requires audited financial statements for nonprofits with revenues greater than one million.Massachusetts, Connecticut and Kansas have similar requirements (Anderson and Kelley 2006). Second, unethical behavior seems as common in the nonprofit organizations as it does in the private sector. Recent scandals in nonprofit organizations such as: The NYSE, Upsala College, United Way and Education & Research Foundation, have had a negative effect on the public trust in their charitable organizations (Gibelman 1997). For nonprofits trust from the public is vital because the majority of their funds come from donors.SOX could result in more positive responses from donors, investors and future board members (Orlikoff and Totten 2004). Finally, some provisions of SOX already apply to nonprofits. Nonprofits must establish whistleblower protection and document destruction policies. Other provisions are inevitable, because of t he large amount of grants nonprofits receive which come with the own regulations and restrictions (BoardSource 2003). The purpose of this paper is to provide a reasonable understanding of how nonprofits have been affected by SOX. SOX regulations for nonprofitsSOX requires that companies have an audit committee that includes independent members and members of the board. SOX also requires the company to disclosure whether one of the internal auditor is a financial expert and whether they are directly responsible for overseeing the external auditors. This is to ensure that the financial statements are understand, that there is proper communication with the external auditors and that there is an understanding of internal controls. In order to enhance standards for nonprofit accountability and financial reporting all nonprofits should have an independent audit committee (BoardSource 2003).Sox requires that nonprofits disclose whether a code of ethics has been adopted for senior financial officers. If they do not have a code of ethics reasons for not having one have to be disclosed. This is to encourage the development of a code of ethics in order to enhance trustworthiness to contributors and other constituents. The whistleblower protection policy applies to nonprofits as well as for profit organizations. This regulation protects whistleblowers from special damages and attorney’s fees. It also, prohibits the employer from punishing the whistleblower in any manner.SOX provides additional protection for whistleblowers by, instating criminal penalties for actions taken against whistleblowers. Nonprofits should develop confidential and anonymous procedures for handling employee complaints. Although the CEO and CFO do not need to sign financial statements they do need to understand them and ensure that they are fairly presented in all materially respects. The responsibility for approving the financial statements ultimately belongs to the board of directors. Secti on 404 of SOX requires companies to include an internal controls report along with their annual report.Their internal control report should state the responsibility of management to establish and maintain an internal control structure and procedures for financial reporting. It should also contain, an assessment at the end of the most recent fiscal year as to the effectiveness of internal controls and the procedures for financial reporting (O’Hare 2002; BoardSource 2003; Walters 2003; Tran 2005). SOX requires auditors of public companies to prepare and maintain audit workpapers and other information related to any report in sufficient detail to support the auditors conclusions, for a period not less than seven years.Failing to do so is a criminal offence subject to fines and up to ten years in prison. Existing standards for audits of nonprofits do not include a mandated audit documentation retention period. Instead, those standards require nonprofits and auditors to retain rec ords long enough to sastify any pertinent legal requirements of record retention. Reasons for nonprofits to adopt SOX Larger organizations with more resources will be more likely to adopt SOX. The public and media are more likely to be harsher on larger nonprofits, which makes them more likely to have stronger governance mechanisms.The board of directors have the ultimate responsibility of overseeing proper financial statement presentation (BoardSource 2003; Walters 2003). Research on the relationship between board size and firm value has had mixed results. Yermack (1996) provides evidence that smaller boards are associated with a higher firm value. In 2008, Coles find that are diversified among industries or have high leverage, are more likely to benefit from a larger board of directors. Corporate governance characteristics, have been shown to be related to the size of the board.Bradbury (1990) finds board size and intercompany ownership to be determinants of voluntary audit commit tees in public companies. In another study shows that larger boards are more likely to create audit committee boards (Beasley, Salterio, 2001). In a NASDAQ over the counter study done by Pincus (1989), he found that managerial ownership, leverage, size of the company, proportion of outside directors to total directors, use of Big 8 auditors and participation in the National Market System are related to voluntary formation of audit committees.As a result as the size of the board of directors of a nonprofit increases, so does the likely hood that they will voluntarily adopt SOX. Nonprofits with independent boards of directors are also more likely to adopt SOX. The main reasons nonprofits would voluntarily adopt SOX would be to increase the trust in the public in order to receive more funds. However some nonprofits, feel that the provisions in SOX burden the nonprofits so much that it is beneficial not to adopt SOX.These nonprofits strongly believe that SOX should not be required for n onprofits for the following reasons: †¢ One, nonprofits are grassroots organizations with small staffs and have boards filled with community- minded people with little or no business and management background. If SOX was required out of these nonprofits, the staff would be overwhelmed, along with the board and it would take away from the nonprofits primary mission. †¢ Two, nonprofits are already held to higher standards by the public then private or government agencies because, if the public doesn’t trust the organization they won’t donate their money.Also, nonprofits receive a large portion of their funds from government grants which are held to strict oversight and laws and regulations. †¢ Three, certain regulations of SOX will increase overhead costs and make the nonprofits look less efficient to contributors. On the other hand, by voluntarily adopting SOX, nonprofits are showing to the public that they are concerned about protecting funds, increasing operating efficiency and effectiveness, also enhancing accountability. Conclusion Research file memorandum Communication memorandum References Anderson, S. , and C. L. Kelley. 2006.Advising nonprofit organizations. The CPA Journal 76 (8): 20-26. Beasley, M. S. , and S. E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research 18 (Winter): 539-570. BoardSource. 2003. The Sarbanes-Oxley Act and implications for nonprofit organizations. Available at: http://www. boardsource. org/clintfiles/Sarbarnes-Oxley. pdf. Bradbury, M. E. 1990. The incentives for voluntary audit committee formation. Journal of Accounting and Public Policy 9 (1): 19-36. Broude, P.D. 2006. The impact of Sarbanes-Oxley on private & nonprofit companies. Foley and Lardner, LLP. Available at: http://www. foley. com/publications/pub_detail. aspx? puibid=3511. Coles, J. L. , D. D. Naveen, and L. Naveen. 2008 . Boards: Does one size fit all? Journal of Financial Economics 87 (2): 329-356 D’Aquila, J. M. 2004. Tallying the cost of the Sarbanes-Oxley Act. The CPA Journal 74 (11): 6-9. Gibelman, M. , S. Gelman, and D. Pollack. 1997. The credibility of nonprofit boards: A view from the 1990s and beyond. Administration in Social Work 21 (2): 21-39. Grant Thornton LLP. 2006.Grant Thornton National Board governance survey for not-for-profit organizations. Available at: http://www. granthornton. com/staticfiles/GTCom/files/Industries/NotForProfit/nfp_board1. pdf. GuideStar. 2005. Nonprofits, Sarbanes-Oxley, and the states. Available at: http://www. guidestar. org/DisplayArticle. do? articleId=779. Hempel, J. , and A. Borrus. 2004. Now the nonprofits need cleaning up; Cozy boardrooms at colleges and charities face increasing government scrutiny. BusinessWeek (June 21): 107. Hymowitz, C. 2005. The Sarbanes-Oxley era, running a nonprofit is only getting harder.Wall Street Journal (June 21): B1. O’Hare, P. 2002. Sarbanes-Oxley raises red flag for not-for-profits. Healthcare Financial Management 56 (10): 42-44. O’Regan, K. , and S. M. Oster. 2005. Does the structure and composition of the board matter? The case of nonprofit organizations. Journal of Law Economics and Organization 21 (1): 205-227. Orlikoff, J. , and M. Totten. 2004. Applying for-profit governance reforms. Healthcare Executive 19 (3): 52. Panel in the Nonprofit Sector. 2005. Strengthening transparency, governance and accountability of charitable organizations. Available at:

January 2008 Most Popular Posts

January 2008 Most Popular Posts January 2008 Most Popular Posts January 2008 Most Popular Posts By Daniel Scocco Below you will find the most popular posts of this month. Check them out if you missed any. Give me an â€Å"A†: a vs. an: The indefinite articles a and an both mean the same thing. The definite article the refers to a particular thing (†Give me the ring! The wedding ring!†) while a and an refer to any item of a certain type (†Please hand me a nail, any nail.†) But when do you use a and when do you use an? You were probably taught in school that, preceding a vowel (†an apple†), you use an. Preceding a consonant, you use a. Continuous or Continual?: Many writers use continuous and continual as if they were exact synonyms, but my English teachers taught their students to distinguish between them. A Man is Not a Widow: Last night, not for the first time, I heard someone refer to a man as a â€Å"widow.† Not only did I hear this usage, I saw it headlined across a Powerpoint slide at the presentation I was attending. The Yiddish Handbook: 40 Words You Should Know: The Yiddish language is a wonderful source of rich expressions, especially terms of endearment (and of course, complaints and insults). This article is a follow up on Ten Yiddish Expressions You Should Know. Jewish scriptwriters introduced many Yiddish words into popular culture, which often changed the original meanings drastically. You might be surprised to learn how much Yiddish you already speak, but also, how many familiar words actually mean something different in real Yiddish. Celtic: /sel tik/ or /kel tik/?: What is the â€Å"correct† pronunciation of the word Celtic? Boston Celtic fans prefer the soft c sound, but Irish dancers tend to go with the hard c sound. The Generalist vs. The Specialist: One of the biggest problems facing modern day freelance writers is whether to spread out and write on a variety of subjects, or whether to specialise in markets they are able to â€Å"expert† in. Caesar, Kaiser, and Czar: To begin with, â€Å"Caesar† was a family name. Now, in various forms, it is a generic term for â€Å"ruler† or â€Å"emperor.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:50 Idioms About TalkingIn Search of a 4-Dot EllipsisWhat the heck are "learnings"?

buy custom Cardinal Health essay

buy custom Cardinal Health essay This paper seeks to analyze the case of Cardinal Health, and particularly the distribution aspect of the business. Cardinal Health is a business that deals with health care products. For the past 15 years, Cardinal has joined the books of business as one of the largest US company that has attained growth on a per share basis exceeding 20%. This is a remarkable trend for such a company, but it is yet to be seen if Cardinal Health will be able to continue its growth considering its approach. The reason behind Cardinal Healths growth was acquisition, and it is becoming doubtful whether this approach could sustain the growth in the coming years. There were signs that the approach the business has taken could bring about negative consequences, such as accounting practices referred to as stock crushing amongst wholesalers. The practice, done by even their own suppliers - Pfizer, was driving down Cardinals stock price regardless of their healthy and steady growth in earnings. Business analy sts attribute a companys growth to different factors, but the utmost two items responsible for any business growth are high performing business management techniques and appropriate financial models and principles. This paper will scrutinize Cardinal Healths case and make recommendations on the decisions the management will have to make so as to sustain the earning per share growth (Pearce Robinson, 2011). Bob Walter, a top manager at Cardinal Health, believed that the topical blow-ups at main US companies had taken place due to ultra fast growth, unfocused strategies, and high debt. According to Walter, Cardinal Health had neither of the above shortcomings as it had grown gradually and had low debt of 16% of their total capital. In addition, the manager justifies the approach the business took for its growth, i.e. acquisition, by saying that the business had followed an acquisition program that never strayed from selling to pharmacies, pharmaceutical makers, and hospitals. Unfortunately, Walter forgets that it takes more than the above three reasons for a company to go down. The current speed bump the company was facing maybe due to other reasons apart from the debt, pace of growth, and approach the business takes in expansion. Cardinal had survived other significant threats to its stock price like Clintons health care plan, and the introduction of the Internet distribution, and, ther efore, Walter believes that this speed bump was just like the others (Tjia, 2004). When it comes to using the acquisition approach to expand a business, there are some significant decisions that a business needs to make to ensure constant growth. Drug business is a business that needs to put its customers at the forefront and, therefore, Cardinal Health should change its management to customer-focused management. This management style will increase the number of satisfied customers, and this will eventually lead to an increase in profits. Acquisition approach that Cardinal Health has taken requires teamwork and collaboration in order to overcome the current speed bump. Acquisition means other businesses coming together under the banner of Cardinal Health. In this situation, different businesses or companies will come up with ways management and operations, and for companies to learn to work together as one there has to be collaboration and teamwork (Hitchner, 2003). Cardinal Health needs to avoid the practice of relying on documented and outdated protocols and seek out new ways to do business. The current business world, especially the drug industry, requires management style that is characterized by high performance, as well as establishment and cooperation of intradepartmental and cross-disciplinary teams. The health care industry is under intense pressure to reduce its costs, yet customers demand service and functionality, and in such a case, there must be teamwork to achieve high profits. There needs to be efficient propagation of information and discussion among staff members from all corners of the business. This will be helpful in identifying possibilities for change and space for improvement from front-line operations by means of marketing. Collaboration and teamwork help in producing new ideas and the much-needed responsibility of the teams that gives the employees some sense of commitment, belonging, and potential for innovation (Souda gar Iyer, 2012). Staff development is another management technique that Cardinal Health can implement to overcome the current speed bump. Dedication to cross-training, staff development, and training pays off not only because it increases the performance and value of employees but also because it helps retain the organizations best players. Health care is a growing industry with several competitors coming up and where staff movement is on the rise. To nsure its efficient services Cardinal Health will have to retain its employees, and this will only be through staff development. By making a commitment to enhance its employees, Cardinal Health boosts their community spirit and meaning. At Cardinal health, the main trainings are to reinforce the companys brand, and this does not encompass the employees experience. On the other hand, cross-training is absolutely essential because it permits staff members to comprehend the tasks of different departments, increases teamwork, and leads to advanced organizat ional function. Efficient employees are paramount in the health care industry because unlike in other business it has no substitute goods. Under the pharmaceuticals industry, customers do not substitute their goods, and this will call for highly trained employees to manage the business (Rasiel Friga, 2001). Another notable high performance management technique that is advisable to Cardinal Health is leadership commitment, especially at the top management level. Senior leadership, which is comprised of the board of directors and chief executive office, needs to show confidence of the companys leadership and readiness to change as times are changing. Cardinal Health is a business that has been around for the past 32 years, and there are high chances that the mode of leadership is a traditional one. Traditional hierarchy maybe one of the reasons for the business current financial problems, and change in the leadership commitment will bring changes. Bob Walter and other top management need to have the commitment to the company, particularly at this time of the speed bump. From the managers statements, he considers the current speed bump as any other obstacle that the company has faced in the earlier times, and it is only for a short while. It is easy, for a business expanding on an acquisit ion approach to fail to earn profits because of poor management and lack of devotion from the leaders (Burleson, 2003). It is clear from the current slow growth of the company that the long-term future is not visible. Cardinals incredible growth for the past 15 years is slowing down because of some aspects the management did not implement from the start. The acquisition approach lacks leadership commitment, staff development, and teamwork and collaboration that are essential to sustain the companys expansion. Cardinal Health plans to expand into international markets, but with the recent records of slow growth, this seems to be an impossible task. Health care is a tremendously powerful and dynamic industry with exciting prospects for future growth in the United States. Cardinal Health, being a member of this industry, has a potential for growing to greater lengths. According to records, the consumer segment spent $610 billion on health care, and out of the total expenditure, 74% went to pharmaceuticals. This means that Cardinal, being an outstanding player in the pharmaceutical industry, has lots of i ncome. The size of Cardinal Health is also an indication of the capital, especially considering all the other businesses the company has managed to acquire. The 2006 records indicate that Cardinal Health had revenues of $81 billion, ranking number 19 on the Fortune 500. In addition, the business owned 30% of the pharmaceutical distribution business. Such high funds in a business call for proper financial model and principles in order for the business to sustain its earnings. Cardinal Health is a business that has been in the medical care industry for a long time. During this period it has expanded to be one of the largest companies in the US. It owes its success to the best financial models, such as the deterministic financial models. The momentous question concerning Cardinal Health is whether it will sustain the expansion and growth of its earnings per share for the next years. The most recommendable financial model is one that will forecast the companys future financial status, and in this case, deterministic financial models are proper. In this model, financial data is fed into a spreadsheet to undergo a number of computations before a result is displayed. Most financial models, such as a deterministic one, work well with businesses that have historical information, which helps in deriving the correlation between essential p rognostic variables. In Cardinal Healths case, we will use historical accounting connections to predict key revenue and cost variables. Through this financial model, the business will be able to tell its financial standings, and also whether the current speed bump will end. The reason as to why deterministic financial models will work well for Cardinal Health Company is because it makes use of sensitivity analysis tables of one or two-dimensional type that assess the question of uncertainty and risk in the models outcomes. Eaach of the created tables allows a monetary analyst to simultaneously conduct investigation into one or two variables. The benefit of the tables is their simplicity and effortless integration into easily accessible financial models of deterministic type that are already in place. Cardinal Health is popular for competing in four business segments, such as pharmaceutical distribution and provider, medical-surgical products and services, pharmaceuticals services and technologies, and automation and information services. The following table gives an outline of the four principal segments that Cardinal Health offer services (Jacques, 2010). Pharmaceuticals Distribution and service provider Medical Products and Services Clinical Technologies and services Pharmaceutical Technologies and Services Cardinal Distribution Allegiance - Cardinal Health Company Cardinal Health Information Companies ALP (Automated Liquid Packaging)- Cardinal Health Company Cardinal Health Provider Services Cardinal Health Staffing Network Central Pharmacy Services Cardinal Health Consulting Services Pyxis Cardinal Health company Cardinal Health Manufacturing Services Cardinal Health Sales and Marketing Services CORD Logistics Medicine Shoppe International - Cardinal Health Company Cardinal Health National PharmPak Cardinal NSS- National Specialty Services Vistant- Cardinal Health Company IPC (International Processing) - Cardinal Health Company PCI Services R.P.Scherer- Cardinal Health Company SP Pharmaceutical- Cardinal Health Company In 2002, Bob Walter stated that tradition and culture of Cardinal had given it a strong foundation for its competitiveness in the pharmaceutical industry. One can not but agree with the manager that tradition and culture gives a company its foundations, but as time goes by several things change. The techniques and guidelines that may have worked for Cardinal Health in the past years may not be sufficient to manage the current competition in the health care industry. Changing the management strategies could be one way to help the company to survive its current speed bump and ensure continued expansion. In addition, the company can change its mode of expanding for instance from using the acquisition approach to concentrating on expanding its services. Having acquired most of the small businesses in the drugs industry, it is time for Cardinal to employ another approach that will improve its expansion. Health care industry comprises several other areas that Cardinal can venture into, and in turn, this will also expand the business. Currently, Cardinal Health concentrates only on four segments in the health care industry, and yet it is still growing. Diverging to other health care segments will see to its expansion and avoid the current speed bump the company is experiencing. By expanding the segments in which the company deals with Cardinal Health will also be increasing its customer base and in the end, it could capture the entire health care market. Furthermore, this will ensure that customers and suppliers do not migrate to other market niches because Cardinal will be the Most businesses undergo slow growth, especially after an extended time of expansion. In any business, time is of the essence and with time, the field keeps changing. It is up to the management and other key players in the business to transform the business to suit the changing times and environment. From Cardinal Healths historical information the company started out as a food company and later on it underwent a transformation. This transformation led to Cardinal being one of the largest health care products distributors, and it has grown for the past 15 years. It is time for Cardinal Health to transform itself, change its approaches of expansion, and the management techniques to those that will sustain its expansion trend. Lastly, the company needs to make use of use of proper financial models, i.e. deterministic financial models, that will be resplendent in forecasting the financial position of the business. Buy custom Cardinal Health essay

Karl Marx's theories Essay Example | Topics and Well Written Essays - 750 words

Karl Marx's theories - Essay Example Workers are alienated from the activity of working. The employers assign their employees their tasks. This means that the work actually belongs to those who are in authority. Workers are alienated from the chance to understand humanity. An example includes those workers who pollute the environment, the factory workers. They are causing harm to the world they inhabit. Workers are also alienated from each other. This occurs as the workers undergo competitions in order to win over certain positions in a labor marketplace. According to utilitarian view, those actions for a problem are considered correct which offer more benefits to the society as compared to the benefits offered by other actions conducted in the same situation (Russell 1959, 65). Actions should be considered right or wrong according to costs and benefits associated with them. Those offering more costs than benefits are considered wrong and vice versa. Through out the world, child labor is unanimously opposed. However, it does exist in certain countries because if children do not earn, the entire family suffers. In such situations, child labor is considered right as it has more benefits than adverse effects. Categorical imperative states that actions are morally correct if the reason behind them is that the person who is conducting that action in a situation is ready to accept the same action conducted upon him (Hegel 1956, 167). An example is that an employer can only discriminate between his employees (on the basis of color, race and ethnicity) if he is ready to accept his supervisor practicing the same kind of behavior with him. Theodicy explains why an ideal, almighty God, who has knowledge about everything, allows immorality and sin. This is a justification of a Divine existence. According to Saint Thomas, evil is misery, it exists where goodness does not. There is no optimism which gives rise to evil so God can not be held responsible for the evil that exists in the universe. Evil does not exi st as an objective notion but as a subjective one. It’s not an inherent quality; rather, people show iniquity and injustice in relation to others. Everything real in this world is in fact good; but these realities end up being evil due to some incident. The original reason of evil is good, even the subjects in which evil is identified. Augustine’s sayings are agreed upon by only a few (Rachels 2010, 300). The dispute is a result of the vagueness of his work. Individuals have a free will to choose between right and wrong. Certainly, free will exists. He even stated that the individuals are saved by God from doing evil and the decision to save them is taken even before individuals are born. One can lead a life of self-control and determination but if God does not wish to save him from evil, his free-will holds no importance. This implies that a person who experiences something unpleasant but is chosen by God will be saved no matter what he does. God is not related to mal evolence as He is only the Creator of righteousness. The humans (or angels) transgress the bounds of goodness and commit sins. The contradistinction arises as free will does not support the fact that God is accountable for all good. People are not acknowledged for their goodness but only for their wrong doings. The free will of people is influenced by their needs, wishes and lust. Indeed, J.L Mackie

Organizational Behavior Research Paper Example | Topics and Well Written Essays - 1500 words

Organizational Behavior - Research Paper Example It describes that the individuals and groups of employees do offer any influence over the organizational working environment. It is entirely concerned with the varied rising realities in an organization (Kreitner & Kinicki, 2009). Moreover, OB is also described as a human technique, which is utilized to analyze individual employee behaviors in a specific organization. It entirely concentrates on the understanding, forecasting and controlling human behaviors in an organization. OB is the key facet which is utilized to maintain and to enhance the level of relationship among the employees of an organization. It helps in proper sharing of diverse facts and information with one another resulting in enhancement of their technical knowledge and skills. It also enhances the devotion and commitment of the employees leading to augmentation of productivity and profitability of the organization. Hence, it helps in improvement of efficiency and effectiveness of both the employee and the organizat ion (Kreitner & Kinicki, 2009). OB is also utilized as an analytical tool to judge the psychological skills and attitudes of the employees. It also focuses on improving the productivity, declining absenteeism, enhancing returns, improving job satisfaction and devotion. Thus, in order to enhance these attributes, OB utilizes systematic and organized study of the employee behavior. Hence, it can be avowed that as OB is used to predict employee psychology so it is also known as organizational psychology (Kreitner & Kinicki, 2009). Discussion Due to globalization and industrialization, the importance of OB is becoming more imperative in every organization. This is because OB is required in order to cope up with the changing nature and attitude of the employees of the organizations. OB can also be regarded as an educational discipline which is concerned with describing, accepting, forecasting, and scheming individual behavior in an organizational environment. It is done in order to augme nt organizational efficiency along with corporate image. Moreover, improvement in organizational returns might also enhance brand identity and uniqueness. According to Kreitner and Kinicki (2009), OB is that branch of study which helps in prediction of the employee attitude in an organization. For this reason, it is also described as a human technique utilized for individual benefit. In addition, OB also helps in improving inter-personal relationships amid the workers and the management in an organization. Hence, it facilitates the management to comprehend the psychology of the individual employees which helps in reducing employee discontentment and disapproval. This may result in enhancement of employee commitment leading to organizational improvement (Kreitner & Kinicki, 2009). Furthermore, as organizations are operated with individuals so effective utilization of the employees can only lead to success of a business enterprise. Thus, proper utilization of the workers can be possib le only if the managers inspire and stimulate them towards higher output and better outcomes. For this cause, OB is also described as the technique of application of managerial skills in order to investigate the performance of the workers in a group within an organization (Brooks, 2006). OB is also specified as a technique and a practical behavioral science which helps to understand