Essay about Conscience, As Related To Medical Ethics

And always let your conscience be your guide were the words of Pinnochios consultant, Jiminy Cricket. Conscience may be defined as a subjective norm of morality, which involves the process of applying and committing to individual knowledge of moral principals and values to specific cases. Even though, according to the Catholic Church, a well-formed conscience should reveal the will of God and be in alignment with church teaching, this is not always the case. Because, with conscience, moral absolutes do not exist, decisions can be made based on purely subjective criteria, which can lead to moral relativism. This issue is currently of great concern to bioethicist; should conscience be the primary guide to ethically-based medical†¦show more content†¦Although traditional decision-making involved natural law as the objective norm for conscience, the contemporary conscience now emphasizes the person as the moral agent; conscience is now a pre-eminently personal thing (Kavanau gh, Curran 215-18). There are three dimensions/senses of conscience, and if an individual goes through these senses, then one can affirm a well-formed conscience. Conscience 1 is synderesis, which Thomas Aquinas calls the habit of first principles. It is above and beyond the other powers in the soul, being reason, spirit, and desire (Curran, 217). Through synderesis, one applies the principle of doing good and avoiding evil. This perception of the good produces Conscience 2, which consults the sources of moral wisdom to determine and consider the relevant facts of the case. This can also be accomplished by consulting authorities relevant to the applied circumstance. According to Gula, ones values can also be incorporated by a vision from an example or role-model, or by a narrative. When this process of reasoning and consideration is completed, Conscience 2 yields to Conscience 3. Conscience 3 is the action of producing a decision and committing to it. If all the relevant facts of Conscience 2 h ave been genuinely considered, then one can be certain that the decision reached by Conscience 3 is the only sure guide for action of a free andShow MoreRelatedPersonal Choice Is A Priority -- - Euthanasia1356 Words   |  6 Pagessuch as heart disease and cancer. Indeed, many U.S. health care providers in the medical service sector, advocate the development of alternative remedies to ease the discomforts of dying. (Teidman 2008 ) The most extensive statistical investigation of terminal patients was completed in 1997 under the title of â€Å"SUPPORT†. 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For Christians, we were created in God’s image and are expected to choose good moral actsRead MoreEthics Of Behavioral Science Research Essay827 Words   |  4 PagesEthics in Behavioral Science Research Stenulson 1 For most of us, when we think about ethics, we think of rules for distinguishing between right and wrong. There are many things that govern our behavior, such as rules, laws, and the Ten Commandments. Most people learn ethical norms from parents, siblings, classmates, and at church, and other social settings. Most people learn the difference between right and wrong when they are younger, but ethical and moral developmentRead MoreWhistleblowing in The Medical Community Essay example1334 Words   |  6 Pagesorganisation while some are described as heroes that defend the values and ethics of humanity rather than loyalty to their company. In the medical community, it is the duty of a practitioner aware of patient care being threatened to make it known to those in charge and for those in charge to address the issues and act on it. The General Medical Council (GMC) stipulated this act of raising concern as a doctor’s duty in its Good medical practice guide. This paper will be ba sed on the analysis of the experienceRead MoreChallenges Facing The Health Care Industry1626 Words   |  7 Pagescost increased, the shortage of healthcare workforce related to demographic changes of aging population and professional providers responsibilities to practice within the code of ethics. A solution is recommended to each challenge in healthcare with suggestion of more research needed to improve quality care performance, avoid workers shortage crisis and strategy to decrease health care expenses. 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Call of the Wild Free Essays

Buck undergoes as he adapts to both the cold, harsh land and the hard work the humans force him to do. London portrays a pet’s gradual evolution into a wild beast, ruled by nobody but himself. The amazing way in which Buck adapts and learns in his new environment is an important point to be discussed. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now â€Å"He must master or be mastered; while to show mercy was a weakness. Mercy did not exist in the primordial life. It was misunderstood for fear, and such misunderstandings lead to death. Kill or be killed, eat or be eaten, was the law; and this mandate, down out of the depths of Time, he obeyed. (Chapter 6). In the beginning of Buck’s life, he resides in the Santa Clara Valley, on Judge Miller’s farm. A large dog, he is the ruler of his domain, uncontested by other local dogs. Where he lives he is too comfortable and fears nothing. When he is forced into somewhere he doesn’t know with a whole set of rules, he isn’t such a leader now. Buck had strong natural instincts; â€Å"the dominant primordial beast was strong in himâ€Å". (Chapter 3). Once he was forced to learn to survive in the new order, â€Å"instincts long dead became alive again†. Buck’s â€Å"sight and scent became primordially keen†¦ is hearing developed†¦ acuteness†. The need to survive awakened â€Å"the old life within him, and the old tricks which they had stamped into the heredity of the breed†¦ came to him without effort or discovery† (Chapter2). These changes he showed through actions. I think it first started when he started hunting food, or stealing it. This is a small example, but I think this is what really started him off, because of this little action it lead to Buck being more comfortable with his inner instincts. The second example is when he attacks, and kills Spitz. Spitz was the leader dog, who was a beast himself. Buck, not wanting a threat from Spitz and thinking he was an endangerment is the rage that sent Buck to kill him. This is truly the primordial beast coming out of him, and a big part of his transformation. When Buck’s owners are being killed, and his camp is being burned he goes full out, in killing some of the Indians. If you look back to when Buck was just a house dog, he didn’t have any of these instincts in him. That was the final action that really showed Buck turing into a beast in the wild, from the domestic house dog he once was. To represent Buck’s changes I drew a picture of a dog similar looking to Buck, but with more wolf features. In the end of the story Buck does join a wolf pack, leaving him complete. The picture I drew also includes a dog paw print outside of the picture of him and scratches and a little blood. The picture represents Buck being stuck behind the domestic dog life and fighting and learning his way into a wild beast. The scratches represent him getting out from his old ways and his new ways, and the blood is included because him killing was a big part of him transforming also. How to cite Call of the Wild, Essay examples Call of the Wild Free Essays Buck is four human years old. Buck’s life on the farm in Santa Clara Valley was pleasurable and abundant. On the farm, the hierarchy consisted of Buck as the aristocrat and then all of the other kennel and house dogs. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now Buck treated men he knew with trust and respect. 3. When Buck got to Seattle, Buck reacted violently towards all the men, who were trying to lead him out of the crate. Buck was very angry that the men put a rope around his neck and treated him cruelly, and wanted to show the men that he was stronger than them, and that they would never get another rope around his neck. At the hands of the man with the club, Buck lunged towards him, but the man struck Buck. After three strikes, Buck’s strength was gone, and he was defeated. This was his first lesson because he learned that he had no other choice but to obey the man with the club. 5. Buck was beaten, but not broken by the man with the club. This means that Buck’s spirit was beaten, because he had lost against the man. However, his spirit was not fully broken because he thought that encountering the man with the club was a valuable experience, for he learned that there was no way to beat a man with a club.  Buck’s impression of Francois and Perrault were fair, wise, and respectable men. Chapter 2 1. Curly naively approached and acted friendly to a husky. The husky ripped her face open, and as Curly fell to the ground, all the other wild dogs closed in and killed her. Buck was hated Spitz for laughing at Curly’s tragic death. Buck slept in a warm hole he dug in the snow. Buck ate fast because of his hunger and the other dogs who were trying to steal his food. Perrault’s job is a messenger of the Canadian Government, and he fed the sled dogs.Buck’s dignity was damaged when the man with the red sweater beat him, which caused him to develop the idea that the man would rule over him. Before, at the farm, Buck was the aristocrat, but now he saw that others are stronger than him, and in order to survive, Buck had to forget about his dignity from the past. The law of the club represents that a man protects themselves with clubs, and that nothing can go against a man with a club. The law of the fang shows that the wild dogs protect themselves and survive with their fangs. The difference between development and regression is that development is a process of changing and becoming greater than before, but regression is moving backwards and returning to a less smart or weaker time. The statement: â€Å"His development (or regression) was rapid† implies that Buck was aware of his rapid change, but was not sure if that change was whether greatly improving himself or was returning to a worse condition. 8. London was trying to relay to the reader that Buck was greatly disturbed by Curly’s death. Buck had never seen dogs fight that violently before, and had compassion towards Curly. How to cite Call of the Wild, Papers Call of the Wild Free Essays Zach Maes English 2 8-30-2011 Call of the Wild 1. Some readers see the hardships and suffering of the dogs in the sled team as symbolic of workers in a Capitalistic system. Identify and explain these similarities. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now â€Å"He had killed man, the noblest game of all, and he had killed in the face of the law, of club and fang† (ch. 7) Capitalism is an economic system in which the workers only are paid enough to eat and survive. The dogs in the sled team have to work hard and are only fed enough to survive. The workers in the Capitalistic system are treated the same as the dogs, in which they are given the bare minimum to live, and only to live, they do not receive enough money to do more then eat. The sled dogs have to work hard like the workers, and are rewarded with food. They relate because the bare minimum is given whether it is the sled dogs or the Capitalistic workers. 2. Trace Buck’s development from a â€Å"monarch† to a working dog to a â€Å"free† dog. Specifically, how is Buck’s transitional experience a â€Å"Call of the Wild†? Consider such quotes as Pete’s: â€Å"When he was made, the mold was broke. † â€Å"His eyes turned bloodshot, and he was metamorphosed into a raging fiend. So changed was he that the judge himself would not have recognized him† (Ch. 1) Buck starts the novel as a ruler of his household. His experience becomes a â€Å"Call of the Wild† because he is an animal and that is where he naturally came from. He goes through several stages of life from living in a royal palace to working hard pulling a sled for the Canadian Government. And then to falling in love with someone that he belongs with, and then getting it all ripped away from him again. He was bred to fight, and bred to be a leader and to be alone in the wilderness, and to conquer the wilderness and to answer the â€Å"Call of the Wild†. 3. Compare Buck at the beginning of his journey with Buck at the end of his journey. What are the changes and what causes them? Would you call him a hero? Why or why not? What is the most valuable lesson learned? â€Å"He was older than the days he had seen and the breaths he had drawn. He linked the past with the present, and the eternity behind him throbbed through him in a mighty rhythm to which he swayed as the tides and seasons swayed. † (Ch. 6) At the beginning of Bucks journey he didn’t know a lot about himself, but as his journey continued he slowly began to learn more about himself, like how much pain he could handle, and how much fight he had. He learned that he could withstand anything, and he learned a lot more about himself then he could of he spent the rest of his life at the Judge’s house. He learned that he could live by himself in the wild and that he needed to kill and he needed to eat fresh meat to live. Living in the wild was what he was made to do, it was in his blood, passed down from generation to generation from his parents, and all that was needed was to be introduced to the wild, and when given that opportunity he flourished. ? London, Jack (1903). The Call of the Wild. How to cite Call of the Wild, Papers Call of the Wild Free Essays string(60) " he needs to adapt to his surroundings in order to survive\." Suffering has been a part of human life since the dawn of time. It is part of our journey in this life. Some suffer less and some suffer more; however, in the end we are destined to suffer no matter what. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now The Call of the Wild by Jack London emphasizes suffering and gives meaning to such suffering. The novel is about a dog that gets captured and taken into the wild during the time of the Gold Rush. He is faced with unstable conditions where he must either adapt or die. Buck overcomes his suffering because he adapts to his new conditions and because of this he reaches his full potential.Buck’s life was very effortless and comfortable before he was kidnapped. In the beginning of the book, the author gives us a sense that Buck lived a very good life. London describes how wealthy the land where he lived was and then he affirms that: â€Å"Over this great demesne Buck ruled†¦ The whole realm was his. † (London 3) This quote shows how much prestige Buck had as a dog living with the Judge. Buck also escorted the Judge’s daughter’s and at night he rested by the fireplace where he was kept warm. Buck’s luxurious lifestyle before the kidnapping is what makes his story so great.Buck lived a comfortable life and he was never challenged to build his potential, however because of his primitive instincts that lived inside of him he was never fully domesticated. The author points out in the beginning of the story that Buck: â€Å"Had saved himself by not becoming a mere pampered house dog. Hunting and kindred outdoor delights had kept down the fat and hardened his muscles; and to him, as to the cold-tubbing races, the love of water had been a tonic and a health preserver. † (London 4) This shows the primitive side of Buck, his strength, and cunning.Although he had the life of a domesticated pet he never fully became domestic, because of his deep instincts that raged inside of him is a foreshadowing to what he was to become in the future. Even though he was never challenged, his instincts that eventually leads to his transformation kept him hunting in which resulted in his strength that would eventually cause him to become the wolf he were destined to be. The Call of the Wild’s theme of the transformation of Buck from a civilized dog to a primitive wolf is inevitable. Through constant foreshadowing the author shows Buck’s ancient primitive instincts that lead up this transformation.Even the name of the book refers to the calling of Buck’s lon g dead instincts to the wild. The foreshadowing of his instincts that lead to his transformation is expressed by the London: â€Å"[Each] day mankind and the claims of mankind slipped farther from him. Deep in the forest a call was sounding, and as often as he heard this call, mysteriously thrilling and luring, he felt compelled to turn his back upon the fire, and to plunge into the forest† (London 121) Although his love for his owner John Thornton was genuine his instincts kept calling him to the wild that reveals to the audience the transformation that would eventually occur.However I feel that Jack London’s story about the transformation and suffering of Buck is much deeper than the literal meaning of the novel. The first suffering Buck experiences is betrayal. Buck always had a faith and respect for humans. However, this was soon to change when Manuel, the Judge’s gardener, decides to kidnap Buck to sell him, so he could pay for his gambling debt. When he gets captured by Manuel with a r ope the author states that at first: â€Å"Buck had accepted the rope with quiet dignity†¦ He had learned to trust in men he knew, and to give them credit for a wisdom that outreached his own. (London 5) However he soon realized that the man was actually trying to do him harm and as London states in the same page: â€Å"But to his surprise the rope tightened around his neck, shutting off his breath. † (London 5). The pain Buck suffered was more mentally than physically because it was not just the rope around his neck shutting off his breath; it was his first suffering and his first betrayal by a human. This was Buck’s first lesson in the wild that he had to learn; never to trust men again. Through Buck’s suffering he changes his outlook on the world and begins a quest for his transformation.As Siddharta said: â€Å"Life is suffering† we either accept the suffering of this life adapting to the surroundings or we let our surroundings control our fate. As Buck suffered he learned little by little to change to his surroundings. After Buck gets captured by Manuel, he is sold to a â€Å"man with a red sweater† that eventually beats down buck; this is his first physical suffering. The author describes that Buck: â€Å"Was beaten (he knew that); but he was not broken. He saw, once for all, that he stood no chance against a man with a club. He had learned the lesson, and in his life after his captivation he never forgot it.That club was a revelation. It was his introduction to the reign of primitive law, and he met the introduction halfway. The facts of life took on a fiercer aspect and while he faced that aspect uncowed, he faced it with all the latent cunning of his nature aroused† (London 14). Buck suffering makes him change his outlook on life in which causes him to transform. First mentally when he realized he could not trust men, and then physically when he was beaten by a man in a red sweater. The betrayal of Manuel and the beating Buck receives shows another side of humanity that Buck had never experienced before.This was just the beginning of his sufferings, yet we see that Buck has an epiphany that enlightens him to realize that he needs to adapt to his surroundings in order to survive. You read "Call of the Wild" in category "Papers" What made Buck different from all the other dogs was simply his ability to adapt. He adapted to his surroundings and quickly learned what to do and what he should not do. We see a different attitude in Buck in the beginning of Chapter 3 compared to the beginning of the story as London writes: â€Å"The dominant primordial beast was strong in Buck†¦ His newborn cunning gave him poise and control. He was too busy adjusting himself to the new life to feel at ease, and not only did he not pick fights, but he avoided them whenever possible. Certain deliberateness characterized his attitude. He was not prone to rashness and precipitate action† (London 33) We see a different attitude in Buck compared to the beginning of the story in which shows that Buck was already adapting to his surroundings and slowly transforming into his fuller potential. In the beginning he was foolish to attack the man over and over again just to be beaten every time but now he was wiser than that.Buck had much more than physical strength that caused him to stand out. He had something the other dogs did not have, the ability to adapt and observe all of his surroundings. The author describes that: â€Å"Not only [Buck] learn[ed] by experience, but instincts long dead became alive again. The domesticated generations fell from him. In vague ways he remembered back to the youth of the breed, to the time the wild dogs ranged in packs through the primeval forest and killed their meat as they ran it down. . . . Thus, as token of what a puppet thing life is the ancient song surged through him and he came into his own  again† (London 40).London explains that as time went by his true self became more vivid in Buck and this was possible because of the suffering that lead to his transformation. Buck understood in a deeper level the meaning of suffering that the other dogs did not. In addition to what we saw earlier Buck always had a primitive leader personality that only needed to be molded for him to unleash his potential. Buck took all the circumstances of his life as a challenge and embraced the suffering; that is what made him different. We as human beings can use Buck as an example to live our lives.Just as Buck overcame the challenges of the wilderness to reach his fullest potential we also can overcome the challenges of everyday life and not give up because of the circumstances that we face daily. A real life example can be a man who tries to go to college to earn a degree but because of the difficulty and the circumstances he drops out and chooses to accept a lower standard of living, or in a more tragic example someone who is fed up with life and commits suicide. In The Call of the Wild through the lenses of Jack London these people are considered those who could not adapt and did not become their unleashed potential selves. Survival of the fittest is not a matter of only physical strength but adaptation. An example of this is Buck’s fight with Spitz. Although Spitz seemed to have more strength than Buck, what made Buck win over him was his continuous effort to adapt that led him to a stronger self. As Winston Churchill said, â€Å"Continuous effort – not strength or intelligence – is the key to unlocking our potential†. As we saw through the story what made Buck so great is that he never gave up. Jack London makes known to his audience that the suffering that Buck experiences is necessary for him to reach his potential.Buck was meant to be a leader and his leadership had to be unleashed and molded by his experience and his adaptation through the circumstances of the wild. Slowly Buck’s wild and leader mentality starts to be carved out by his experiences and through the circumstances that in the end help him develop into his full potential as a dog. London states that Buck was taking orders by a Scotch half-breed and â€Å"Buck did not like it, but he bore up well to the work, taking pride in it after the manner of Dave and Sol-leks, and seeing that his mates, where they prided in it or not, did their fair share. (London 61) This reveals to us that Buck was not ready from the start to be a leader. He first had to experience being the lowest to eventually be strong enough to rise up to lead. London continues to say that: â€Å"Three battles with the fiercest [dogs] brought Buck to mastery. † (London 62) It gives us an understanding that Buck’s journey to his full potential was a hard one that was built in by experiences that came in progressively not instantaneously. Suffering changes Buck’s behavior and it disciplines him to become a better dog. IfBuck had never left his home he would have never progressed into being the leader and alpha dog he became to be by the end of the story. In addition he would have never experienced true love that he eventually feels by John Thornton. â€Å"The person, who risks nothing, does nothing, has nothing, is nothing, and becomes nothing. He may avoid suffering and sorrow, but he simply cannot learn and feel and change and grow and love and live† said Leo F. Buscaglia. As this quote explains, it is better for us to suffer to better ourselves than to not suffer and remain the same. To live is to suffer as we said, but to live is also to learn. Buck always had the mentality that he had to continue to learn and grow to overcome his obstacles. He never became so proud that he stopped growing and learning. He was humble enough to always search and observe for new ways to improve his ability as the alpha dog. In every circumstance Buck had to do what was necessary to survive, for example when he had to figure out a way to sleep despite the frozen cold, or when he realized he had to eat faster before the other dogs could get his food. The author explains: â€Å"His development (or retrogression) was rapid. His muscles became hard as iron, and he grew callous to all ordinary pain.He achieved an internal as well as external economy. He could eat anything, no matter how loathsome or indigestible; and, once eaten, the juices of his stomach extracted the last least particle of nutriment. † (London 30). Through his observations and continuous effort to change and learn he overmatched every dog that he was with because of his ability to change and adapt into his surroundings. By the end of the story Buck had grown mentally, physically, and emotionally. One thing Buck was able to achieve in the wild was love. Before he meets John Thornton he did not love any of his masters including the Judge but only respected them.Buck’s love for John was so great that it kept him from running to the wild as London states: â€Å"But as often as he gained the soft unbroken earth and the green shade, the love of John Thornton drew him back to the fire again. † (London 95) Not only were his muscles more developed and more physically powerful, he was also mentally more aware and emotionally capable of love. The author states the depth of Buck’s love for John: â€Å"When Thornton passed a caressing hand along his back, a snapping and crackling followed the hand, each hair discharging its pent magnetism at the contact.Between all the parts there was a perfect equilibrium or adjustment. † (London 125) All that he went through caused him to experience new things that eventually lead him to his fullest potential. However the last suffering Buck had to suffer was to lose the one he loved so he can finally go into the wild; to the place he was born to be. If Buck had continued in his privileged life he would have never experienced the thrill, the love and all the emotions he was now experiencing. We should not see Buck’s life as a tragedy but as a victory. London describes that â€Å"[Buck] loved to run down dry watercourses, and to creep and spy upon the bird life in the woods. † (London 119) All this shows the beauty of nature that Buck was able to experience at his full potential. London continues to explain that: â€Å"His cunning was wolf cunning, and wild cunning; his intelligence, shepherd intelligence and Saint Bernard intelligence; and all this plus an experience gained in the fiercest of schools, made him as formidable a creature as any that roamed the wild. (London 118) The love of John towards Bucks allows the unleashing of Buck’s ultimate self. In conclusion, what can we say about Jack London’s view on suffering? That through suffering we live and learn and by learning we grow to our fullest potential. It is important to learn through this book and to put ourselves in Buck’s situation. Would we have come out on top just as he did? Or would we have given up? It is also important to try to see ho w things could have ended for Buck had he given up. However, this story speaks about more than just the sufferings of a dog.In the real-world, we try to avoid suffering as much as possible, what London is trying to convey is that suffering Is an inevitable part of life that, instead of trying to avoid, we should embrace and learn from it and that the sufferings in life builds our character to make us stronger, allowing us to reach our fullest potential as human beings to be the people we were created to be. Jack London’s novel The Call of the Wild, is an inspiring story that shows us that both perseverance and learning from our experiences can helps us grow into our fullest potential. How to cite Call of the Wild, Papers

Regards To The Accounting Policy Deployed †Myassignmenthelp.Com

Question: Discuss About The Regards To The Accounting Policy Deployed? Answer: Introducation It is imperative to apply preliminary analytical procedures in order to plan for the audit to be conducted. With regards to the accounting policy deployed, there seems to be aberration which is evident especially after the CEO has come in. This is reflected on mainly two counts (Arens et.al., 2013). The discontinuation of provision for obsolescence in inventory when in previous years this has been an accepted policy.Also, an attempt to increase the useful life of the printing press from the current standard of 20 years to 30 years even though a peer group company also considers the useful life of the printing press to be 20 years. Further, based on given financial statements for the three years, the following observations can be made which are critical for audit planning (Caanz, 2016). Even though from 2014 to 2015, the increase in sales is around 17%, but the corresponding increase in accounts receivables is by more than 50% which looks suspicious and may be aimed at jacking up the current ratio.Also, there is a huge jump in inventory in 2015 and also the obsolescence provision is discontinued which again hints at attempt to increase the current assets.Intangible assets in 2015 to the tune of $ 975,000 has been recognised even though there is serious doubt on the existence of this asset as NPL medical books may be rendered irrelevant.A long term loan to the extent of $ 7.5 million has been taken in 2015. The purpose of the same needs to be probed further.The rising bad debt clearly does not fit in with the description of operations whereby the printing is done based on previous credit history of the customer and also the turnaround period in the business is low. However, the increasing bad debts on a y-o-y basis seem suspicious.Also, there is an increase in the di scounts offered which seem to be increasing at a faster pace in comparison with the sales.here is a huge increase in the interest expense in 2015 on account of the long term loan of $ 7.5 million which needs to be clarified from the management.The accounts receivables for 2014 seem to be significantly less but corresponding bad debt as a % of receivables is very high for 2014 which is not the case in 2015. Based on the above, the audit planning would be influenced so as to explore the critical aspects such as inventory valuation, receivables determination and collection policy, bad debts, possible amortization of intangible assets need to be probed during the audit process and also explanation from the management need to be sought on the incremental loan raised in 2015. Further, management clarification on the inventory policy change and also recognition of intangibles without any provisioning would be critically analysed (Gay and Simnett, 2012). Inherent risk typically refers to the intrinsic business risk that the given entity is exposed to. Based on the given description of the business of DIPL, it is apparent that it is looking to venture into ebooks besides print on demand. In this regards, the company has acquired a company named NPL with copyrighted content. This stream of business has the inherent risk of obsolescence especially if the content deals with physical or medical sciences as discoveries are being made and new theories are being proposed which may alter the existing view and explanations. Thus, while on one hand, this business may lead to a higher business margin but on the other hand it enhances the risk of content obsolescence (Leung, Coram and Cooper, 2012).. Also, online piracy of these ebooks and security threat are also key inherent risks which the business would need to consider. Another key inherent risk is related to the fall in demand of the main business which is print in demand which may arise on account of growing popularity of e-books which are not only cheaper but convenient to access, store and read through various technological inventions. This poses a significant business which probably the company also recognizes which may be the precise reason why it is venturing into ebooks. Going forward, it would be imperative for DIPL to focus on e books segment of the business as it would prove to be future growth engine but for this it would need to improve the content availability so as to attract high number of customers (Arens et. al., 2013). One of the key fraud risks is associated with financial reporting of NPLs medical textbooks on account of obsolescence which has not been reflected in the financial statements but suitable provision needs to be reflected based on the future write off. Also, information regarding the potential obsolescence needs to be captured in the notes to account. Failing to do so would tend to overstate the asset which would lead to imprudent decision making on the part of the various stakeholders. Also, considering the high profitability generation capacity of this business, the obsolescence would severely impact the bottomline of the company (Caanz, 2016). Another key fraud risk relates to reporting of revenues especially at the closing time which may be misrepresented as these can then be used to jack up the account receivables which is a pivotal element of the current assets. Besides, inventory accounting is also likely to be misrepresented as evident from the new CEOs policy of discontinuing obsolescence allowance. This misrepresentation could potentially be done in order to ensure that the current ratio stays above 1.5 so that there is no recall of the bank loan (Arens et. al., 2013). Considering the risk factors that have been identified above, it is imperative that the audit procedures deployed and audit planning must ensure that attention is paid to these aspects. With regards to obsolescence of NPLs medical books, suitable audit tests need to be deployed in wake of the available information to determine the nature of disclosure. Further, obsolescence testing for the paper and other inventory would also need to be performed besides, conducting check for revenues especially towards the end of the accounting period. These considerations need to be reflected in the overall audit strategy (Gay and Simnett, 2012). References Arens, A., Best, P., Shailer, G. and Fiedler,I. (2013). Auditing, Assurance Services and Ethics in Australia, 2nd ed., Sydney: Pearson Australia Gay,G. and Simnett, R. (2012).Auditing and Assurance Services in Australia, 5th ed., Sydney: McGraw-Hill Education Caanz, S. (2016), Auditing and Assurance Handbook 2016 Australia, 3rd ed., Sydney: John Wiley Sons Leung, P., Coram, P. and Cooper, B.J. (2012), Modern Auditing and Assurance Services, 4th ed., New York: John Wiley Sons

Color in Art and Design

Introduction This research work has tackled the meaning of color and light and how we are able to distinguish objects appearance by the virtue of light falling on those objects. It distinguishes why some object appear different from others. Some of basic colors have been tackled and how different cells on our eyes are able to differentiate colors.Advertising We will write a custom research paper sample on Color in Art and Design specifically for you for only $16.05 $11/page Learn More Light has been tackled as a very useful component of color. Some fundamental cells in our eyes which facilitate vision have been covered and how they behave in presence and absence of light. In art and design this paper depicts the great role of color and how colors can be used tactically to improve the work of artists. Color The word color itself has got a wide scope in regard to the perspective one would like to look at it. according to Bohren Clothiaux (2006, pp. 212-21 3), color can be referred to as wavelength or frequency which can be as a result of stimulation from external factors like light or produced internally by our brains. They add that Color and light are inseparable but still we can experience the presence of color without light such an instance may arise in a dream despite no light has been depicted someone experiences the presence of light, If under influence of psychotropic drugs or when hit on the head colors may be seen despite no light on our retina. Spectrum of Light A visible spectrum is a portion electromagnetic wave which can be detected by human eyes (Smith, 2006, pg, 3) Light According to Hambling (2002, pg, 1), for us to experience light it must be visible this means that the electromagnetic waves comprising in the light must be above four hundred nanometers (400nm), otherwise if electromagnetic waves are below 400nm they are invisible. The invisible light can be absorbed on some surfaces and be re-emitted hence allowing s omeone to see it for example fluorescence has got this property. When visible light reaches the retina of the eye and this effect is interpreted we can say that color has been perceived. There are two types of cells usually responsible for the vision .Those cells bring about the distinction of color of human eyes when light falls on the retina.Advertising Looking for research paper on art? Let's see if we can help you! Get your first paper with 15% OFF Learn More Color in the brain After the retina has done the interpretation of the color through its cells that is cone cell and rod cells the other processing is done separately, this is done out of the eyes to the brain where perception is usually carried out. Cone cells Those are the cells in the retina which facilitate color vision and works best in bright light; they perceive finer details and images which change rapidly. Usually when we are reading or watching TV they are of great importance. Rod cells Other than co ne cells they can work in less light and facilitate for peripheral vision, they are located in big numbers at the retina and they entirely responsible for vision with less light usually at night. They are less accurate compared to cone cells. Color Theory We usually observe colors and also we visualize the colors this means that we have physiology of vision which is closely and intricately linked with psychological perception. When we mix colors we yield other colors but some colors cannot be created by any mixture those colors are referred to as Pure colors which includes Red, Blue and Yellow. Types of colors Colors are usually grouped according to various classes and how they come into being. Those colors which usually after being mixed give rise to other colors are called primary colors. Also we have secondary and Tertiary colors discussed below. Primary colors Usually primary colors are the most important color because they are usually combined to yield other colors. But when it comes to light we cannot regard them as the most important component of light because according to Smith (2006, pg 3), he states that â€Å"light is both a wave and a particle† as a wave they are electromagnetic wave usually characterized by a great speed and as a particle they are unbroken flow of those particles. All colors can be yielded by mixing Red Green Blue White and Black these set of colors has been referred to as psychological primary colors.Advertising We will write a custom research paper sample on Color in Art and Design specifically for you for only $16.05 $11/page Learn More Secondary colors When we mix additive primary colors together we get secondary colors for example when red is mixed by yellow we get orange. Tertiary colors Tertiary colors are yielded after we have combined additive secondary colors When we talk about additive we simply mean that we are mixing Paints or Inks. Properties of light When light fall on the objec t there are some effects which takes place this light might be reflected, absorbed or even be scattered or some or the combination of these effects may be observed Some objects may absorb light and in the process they emit the light with varying properties from the source this is usually known as fluorescence. Objects are also said to emit their light rather than reflecting this usually happens when their temperature increases. Object color is determined by its scattering or absorption properties for instance when object absorbs all the light it appear black and when it reflects all the light it appear white. If light of different wavelength falls on opaque object which reflects light they appear as tinted mirrors and those colors which appear are usually determined by the differences which are there on the wave length. Light is usually transmitted by transparent or translucent objects, but if on both cases they absorb or reflect the light they also appear tinted which is as a resul t of their difference in wave length. Color Symbolism According to (Bear, 2011), in every religion, culture and traditions color has been used to symbolize many things some colors are used to cause reactions either physical or feeling, ideas or concepts. Some color is depicted in clothing and painting to symbolize something or deliver a message or even to show the sense of belonging. Physical reaction If something is red in color it may cause physical reaction like raising blood pressure (Bear, 2011). Consequently color which has been used to bring about culture reactions is white in time of marriages and also in some cultures when mourning. Color in Art Design In art color is very fundamental in the sense that the viewer may be is evoked to respond, change mood or to create a message. In Art the attributes of color can be used to the advantage of artist. It does not necessarily mean that a message can only be passed through writing but a mere depiction of a color which can easily and conveniently send a message to the viewer (Mcnee, 2010).Advertising Looking for research paper on art? Let's see if we can help you! Get your first paper with 15% OFF Learn More Color names, Paint store and Fashion In fashion we cannot disregard the fact that it’s not possible to have a fascinating fashion without colors. Good selection of colors will always attract customer to a particular fashion may be of clothes according to how colors has been depicted to those fashions. Individuals also may be selective in selection of the colors as a result of personal preferences. When a certain fashion has got a particular color and this color is one of the most favorite colors to many of the customers it will definitely be an aid to get customer into purchasing of that item. In paint stores the naming of those paints is usually depicted evidently to attract many customers. This fascinating site keeps the customer flowing into the stores. In essence appropriate naming usually enhance perception the customers has towards any particular color Summary It’s evident that without color we could not have the actual touch of reality because the issue of how t o differentiate objects would be very hard. Colors as we have seen are brought about by light but this fact has been compromised by the fact that still without light we can still experience colors for example when we are dreaming. The issue of color has a wide scope and at least the basic knowledge of the color should be embraced by everybody. In our day to day interaction with environment we are supposed to know the meaning of colors for instance when crossing the road there is universal color set aside universally to communicate to the road users when it is safe to cross the road, hence the importance of having knowledge in colors. Reference List Bear, J. H. (2011). Color Meaning, Symbolism of Color and Colors that go together. US: About.com, the New York Times Company. Bohren, C. F Clothiaux, E.E. (2006). Fundamental of Atmospheric Radiation: An  Introduction with 400 Problems. Weinheim: Wiley-VCH Publishers. Hambling, D. (2002). Let the Light Shine in. UK: Guardian News and M edia Limited. Retrieved from https://www.theguardian.com/science/2002/may/30/medicalscience.research Mcnee, L. (2010). Use the Hidden Meaning of the Color Red in Art Design. US: Genesis Framework. Smith, G. H. (2006). Camera Lenses: From box camera To Digital. Washington: The International Society For optical Engineering. This research paper on Color in Art and Design was written and submitted by user Myra Yates 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.

Racial Discrimination essays

Racial Discrimination essays The U.S. Supreme Court has just dismissed a case that would have decided a longstanding question of whether disparate impact claims are available under the Age Discrimination in Employment Act (ADEA). Adams v. Florida Power Corp. What this means for employers is that, in the Eleventh Circuit at least, plaintiffs will not be able prevail on ADEA suits unless they can show that the employer intended to discriminate against them because of their age. There are two basic types of discrimination claims: disparate impact and disparate treatment. Disparate treatment claims require the person complaining to show that the employer intended to discriminate against him or her when it took the questionable employment action. Disparate impact claims do not require proof of intentional discrimination. Instead, disparate impact claims are based on the theory that an employer's policy that appears neutral on its face actually affects a protected group more harshly than an unprotected group. Disparate impact claims are available under Title VII, but the federal appeals courts are divided on whether they are available under the ADEA. The ADEA's language is slightly different from that of Title VII because it allows an employer to make decisions based on "reasonable factors other than age." Courts that do not permit disparate impact claims under the ADEA rely on this language. The First, Seventh, Tenth, and Eleventh Circuits do not allow disp arate impact claims under the ADEA. The Second, Eighth, and Ninth Circuits have allowed them. The Supreme Court's dismissal of the case surprised many labor and employment attorneys because the Court had heard oral argument in the case and because of the split among the circuits on this issue. Investigating suspected employee theft, monitoring telephone usage, and random drug testing are just a few of the common practices used by employers to increase productivity and ensure safety in the workplace. Employers...

Determinism, Compatiblism, and Libertarianism Research Paper

Determinism, Compatiblism, and Libertarianism - Research Paper Example I will divide my paper into four main parts. Part one will be devoted to an analysis of determinism. I shall use Paul Holbach’s version of this position. In contrast to part one, part two will tackle the libertarian position. Here I shall use Roderick Chisholm’s version. And part three will discuss the compatibilist view on free will. In doing so, I shall use A. J. Ayer’s version. Finally, I will show the main strengths and weaknesses of each. I will conclude my paper by giving an explanation on why I think compatibilism is the most feasible and practical among all three. Determinism: Everything Has A Cause Determinism is the view that rests on the assumption that everything has a cause. â€Å"All doctrines of determinism imply that given the past and the laws of nature at any given time, there is only one possible future. Whatever happens is therefore inevitable† (Kane 285). What does this imply? It simply implies that â€Å"we could not have chosen othe rwise† (Feinberg and Shafer-Landau 410). To illustrate this position further, I will explore Paul Holbach’s version of hard-determinism. Holbach says that we are not free. But how does he argue for this position? The main claim of determinism is that â€Å"whatever happens is determined by prior events† (Sie 2). Holbach is a hard determinist. ... But if my action is determined by past events, then I'm unable to act otherwise. Therefore, I don’t ever act freely. One can argue that it is not the case that I don’t act freely for I have my own motives, choices and I am not restrained. However, Holbach refutes this on the basis of â€Å"the complexity of human conduct and the illusion of free agency† (Holbach 463). Holbach argues, we only think we are free because we cannot explain the phenomena, but in principle, we can explain everything by explaining its causes (463). For instance, if I can explain my actions through the laws of nature then we have no use for free will anymore. So if we discover the cause of a given phenomena, then it nullifies freedom. Therefore, we are not free. Contrary to determinism is the libertarian position. I shall discuss Chisholm’s version of libertarianism next. Libertarianism: some of our actions are free Libertarianism argues that some events that happen are not determi ned by prior events. In defending freewill, Chisholm suggests: We must not say that every event involved in the act is caused by some other event; and we must not say that the act is something that is not caused at all. The possibility that remains, therefore, is this: We should say that at least one of the events that are involved in the act is caused, not by any other events, but by something else instead. And this something else can only be the agent—the man (440). Given Chisholm’s suggestion, I can say that my action-A is free if and only if I am the cause of A and that I could have done another action-B other than A. If determinism is true, I could not have done B. But I could have done B because I am the cause of my actions. My decision to do A caused me to perform A,

Coursework for information retrieval knowledge management course Essay

Coursework for information retrieval knowledge management course - Essay Example creation and management." The authors write, "†¦effective organizations need to grow not just as individuals but their own intellectual capital and property and their ability to deploy them effectively". Drucker (1998, p.9) in the Harvard Business Review on Knowledge Management has suggested that, information-based organizations require clear, simple common objectives that translate into particular actions". In How Organizations Learn by Anthony DiBella and Edwin Nevis (1998, p.124), the authors suggest that "involved leadership" can be enhanced by benchmarking within the organization; providing coaches; leadership development activities; and conducting studies on processes. Searching, Gathering, aggregating, analysing and disseminating information from diverse internal and external information sources. Since all the required and relevant information cannot be gathered from a single source and is usually spread over a number of files and web locations therefore it needs to be searched and consolidated from different business information vendors, websites, enterprise databases and spreadsheets, then distribute visual representations of their research and analysis in the form of easy-to-navigate charts. The concept of crawling is also relevant in this type of solution as it uses aggregation of diverse information spread across documents and URLs. Crawler is written specifically for gathering or capturing data by working recursively within various links or URLs. It does this by starting with a single URL and searching for some specific keywords then it replicates itself for all the links found and starts searching on all of them. This way extensive search is carried out in parallel saving precious time and gathering vast amount of valuable information. Enables the visual discovery and analysis of intelligence in both online and enterprise information formats. The solutions are typically used in the areas of competitive intelligence, risk management, mergers and