Informative Speech on Early Childhood Education Essay

â€Å"Whatever the mind can conceived, it can be achieved† – such is the immortal axiom of Dale Carnegie, which has become a universal motivational tool to enhance performance and uncover untapped potentials. But the validity of this maxim does not hold true only for adults, but for the young ones as well – even for the unborn, pulsating fetus in a mother’s womb. Would you believe that infants are like little computers? At the University of British Columbia, Canada, an experiment was conducted with the objective to gauge how the brain of an eight-month-old girl would react to words using small electrode capped to her head. And you know what have they found out? : study has deduced that infants, like little computers, learn by statistically analyzing the impressions they receive! It was further found out that even young babies could tell when there is a gap of only 16 milliseconds between the sounds! Can you imagine that brainpower of a baby! That is why advocates stressed that the impact of enhancing brain development right in the first five years, or even in the prenatal stage, is so great that you want to do it right from the very start. Timing is important but promptness is more relevant. And why is this so? – Simply because at age 0 to 5 years, development of human brain is greater than any other stages of his entire life. Earl Morrison shows how different body features changes over time. The most factual revelation of it is that Head Size and Brain weight develop almost completely at age 5 years compared to other body features, while all features attain full changes upon the age of 18. (Morrison) In short, 90% of brain’s physical development is happening at 0-5 years of human life, the early childhood stage, the critical stage when brain assimilations of information is great and prompt nurturing is timely right. Similar demand for physical nurturing holds true for fetus in the womb. Books, on human physiology reveals that infant nutrition really begins during fetal life. Most evidence indicates that the human fetus is entirely parasitic and will take nearly everything it requires for nutrition from the mother, even if this depletes her tissues! The food intake is proportionally higher in infancy and childhood than in adult life because basal metabolism is higher at this stage. (Arnow) Prenatal enrichment has been practiced for thousands of years, dating back to the ancient Chinese. A research of Dr. Brent Logan at the Educational Development Foundation, in cooperation with Gahanna Children’s College yields a unique prenatal stimulation using heartbeat-like sounds of increasing complexity as the most effective means of communicating with developing child. Other prenatal enrichment approaches that use music, reading or singing have been tried, however: the fluid surrounding the baby muffles all but the simplest of sounds, music is too random and complex, the spoken word is too hard to understand. Its use normally during the second trimester of mother’s pregnancy gives a wonderful bonding experience for baby and the rest of the family. Babies are born more relaxed with their eyes and hands open and crying little, nurse better, sleep better; reach developmental milestones more quickly, have advanced language, musical, and creative abilities; have enhanced curiosity and the ability to gather and process information very quickly. Prenatal enriched children demonstrate expanded cognitive abilities and higher than average IQs. Throughout life, this advantages would mean child’s ability to absorb and appreciate far more of his/her environment than one who did not receive prenatal enrichment It has been believe that, someday, its use will be as much a part of being pregnant as is taking prenatal vitamins. (Logan) Over the past 25 years, industrialized countries have experienced major changes in rearing arrangements for young children. This transformation stems, in part, from changes in the roles women now play in society – especially changes in maternal employment at an early stage in children’s lives. Increased reliance on paid childcare has fostered intense research on their positive and negative effects on children’s health, cognitive capacity, adjustment, and social relationships. One of the two studies conducted for ages 0-2 years revealed that children reared on child care exhibits the following behaviors: insecure attachments to their mothers, patterns of less harmonious mother-child interaction, higher levels of problem behavior, and teacher-reported social competence and poorer academic work habits. (Belsky) In the other study conducted for ages 2-5 inversely reveals more of advantages of good-quality care and its potential benefits for children. In particular, childcare offers more extensive social contacts opportunities opening extended social world for them. Positive childcare experiences also enhance later educational opportunities, such that those experiencing early non-parental care are better able to benefit from education, adjust to routines, and resist conflicts. (Ahnert L) Nevertheless, home remains the emotional center of children’s lives and it is important that supportive parent-child relationships need not be harmed by childcare experiences even when children spend considerable amounts of time in care. It is undeniably during these first five years of life, that we can most effectively impact and influence a child’s brain, stage when the brain is storing information and memories that will be the foundation for a lifetime of skills and potential. If this foundation is flawed, it can affect the entire life span of the individual. Advocates of early brain development and school readiness give the following 10 guidelines: Be warm, loving, and responsive; Respond to the child’s cues and clues; Enjoy talking, reading and singing to your child; Establish positive routines and rituals; Encourage child to play and explore safely; Make TV watching selective; Use discipline as an opportunity to teach; Accept the fact that each child is unique; Take care of yourself; and lastly Reach out and get some help. In finality, it is truly a wonderful opportunity to enrich the lives of our children and help them realize their full potential. â€Å"The first years truly last forever† but it will only be render possible and achievable, if and only if, as a parent, your mind has conceived it. References: Ahnert L, Lamb ME. . â€Å"Child Care and Its Impact on Young Children, 2-5†. Montreal, Quebec, 2004. Encyclopedia on Early Childhood Development [online]. Ed. Barr RG Tremblay RE, Peters RDeV, eds. : Centre of Excellence for Early Childhood Development. February 27 2007. < http://www. excellence-earlychildhood. ca/documents/Ahnert-LambANGxp. pdf. >. Arnow, Eagle Introduction to Physiology and Pathological Chemistry. 9th ed. Minnesota: The C. V. Mosley Co. , 1976. Belsky, J. . â€Å"Child Care and Its Impact on Young Children (0-2)†. Montreal, Quebec, 2005. Encyclopedia on Early Childhood Development [online]. Ed. Barr RG Tremblay RE, Peters RDeV. Centre of Excellence for Early Childhood Development. February 27 2007. . Logan, Brent â€Å"Learning before Birth: Every Child Deserves Giftedness†. 2006. February 28 2007.

Copying and Simulation

Copying and simulation are two very different, yet very similar things people often misinterpret. In the process of copying, an identical clone of the original work is produced. On the other hand, the process of simulation can be defined as creating a different material with similar characteristics and a much similar output. Copying is an easy, fool proof way to create an efficient and correctly functioning piece of work, while as simulation is more complicated.Simulation, on the other hand, is much more complicated. In simulation, a much modified version of the object, one that fulfills the purpose of the initial object is created. Examples of copying are all around us. A simple example is the duplication of the DNA in a cell during the basic cellular process of mitosis. Another example is photocopying your friend's notes for an upcoming test or assignment. Another example is mass production of identical materials in a factory.Examples of simulation are more common than copying. The most basic example of simulation is the human race, where there are people possessing emotional and physical trait that are very different, yet al are able to accomplish the same tasks. All humans eat, sleep, drink and socialize, but not all them do so in the same way. Humans were also created for the same purpose, therefore meeting the criteria of simulation. Another example of simulation is various types of phones.While they all work to accomplish the same tasks, they contain different processors, and come in various shapes and sized. Copying and simulation are two valuable processes with many similarities and differences. While copying must produce an identical version of the object, simulation creates something that must only be similar in purpose and result. Copying and similar are extremely different, yet extremely similar. By Miriam-H. Raga

Airline Customer Relationship Management Tool

* Airline Customer Relationship Management Tool INDEX 1. Introduction 2. System Analysis a. Existing System b. proposed System 3. Feasibility Report a. Technical Feasibility b. Operational Feasibility c. Economical Feasibility 4. System Requirement Specification Document a. Overview b. Modules Description c. Process Flow d. SDLC Methodology e. Software Requirements f. Hardware Requirements 5. System Design a. DFD b. E-R diagram c. UML d. Data Dictionary 6. Technology Description 7. Coding 8. Testing & Debugging Techniques 9. Output Screens 10. Reports 11. Future Enhancements 2. Conclusion 13. Bibliography * INTRODUCTION The Main Objective of this System is to design a system to accommodate the needs of customers. This application helps a customer to know about the flight’s information and can reserve seats throughout the globe irrespective of the location. This is a computerized system to make seats reservations, keep ticket bookings and availability details up-to-date. This w eb based system provides all flight’s information, availability of flights, availability of seats. It contains information about pilots, air hostess and airport information.It also provides time schedules for different flights and source, destination details. It provides cost of tickets and enquiry details. Features of the project Reduces the complexity present in the manual system and saves time. 1. Users can access the required data easily. 2. It maintains accurate information. 3. Provides instantaneous updated information to all users. 4. Communication is fast and clear and avoids misunderstandings. It is a computerized system to make room reservations and keep room bookings and availability of details up-to-dateSystem Analysis Purpose of the System This web based system provides all flight’s information, availability of flights, availability of seats. It contains information about pilots, air hostess and airport information. It also provides time schedules for diff erent flights and source, destination details. It provides cost of tickets and enquiry details. Existing System * This system doesn’t provide register the multiple Flights * This system doesn’t provide online help to the public Proposed SystemThe development of this new system contains the following activities, which try to develop on-line application by keeping the entire process in the view of database integration approach. * This system provide online help to the public * This system provide agents registration and book the bulk tickets * This system provide late running flights information before 3 hours * Online status of the tickets must be provided in real time Feasibility Study TECHNICAL FEASIBILITY Evaluating the technical feasibility is the trickiest part of a feasibility study.This is because, at this point in time, not too many detailed design of the system, making it difficult to access issues like performance, costs on (on account of the kind of technolog y to be deployed) etc. A number of issues have to be considered while doing a technical analysis. i) Understand the different technologies involved in the proposed system Before commencing the project, we have to be very clear about what are the technologies that are to be required for the development of the new system. i) Find out whether the organization currently possesses the required technologies * Is the required technology available with the organization? * If so is the capacity sufficient? For instance – â€Å"Will the current printer be able to handle the new reports and forms required for the new system? † OPERATIONAL FEASIBILITY Proposed projects are beneficial only if they can be turned into information systems that will meet the organizations operating requirements. Simply stated, this test of feasibility asks if the system will work when it is developed and installed.Are there major barriers to Implementation? Here are questions that will help test the op erational feasibility of a project: * Is there sufficient support for the project from management from users? If the current system is well liked and used to the extent that persons will not be able to see reasons for change, there may be resistance. * Are the current business methods acceptable to the user? If they are not, Users may welcome a change that will bring about a more operational and useful systems. * Have the user been involved in the planning and development of the project? Early involvement reduces the chances of resistance to the system and in * General and increases the likelihood of successful project. Since the proposed system was to help reduce the hardships encountered. In the existing manual system, the new system was considered to be operational feasible. ECONOMICAL FEASIBILITY Economic feasibility attempts 2 weigh the costs of developing and implementing a new system, against the benefits that would accrue from having the new system in place. This feasibility study gives the top management the economic justification for the new system.A simple economic analysis which gives the actual comparison of costs and benefits are much more meaningful in this case. In addition, this proves to be a useful point of reference to compare actual costs as the project progresses. There could be various types of intangible benefits on account of automation. These could include increased customer satisfaction, improvement in product quality better decision making timeliness of information, expediting activities, improved accuracy of operations, better documentation and record keeping, faster retrieval of information, better employee morale.System Requirement Specification Modules Description No of Modules The system after careful analysis has been identified to be presented with the following modules: The Modules involved are 1. Admin 2. Flight 3. Reservation SDLC METHDOLOGIES This document play a vital role in the development of life cycle (SDLC) as it de scribes the complete requirement of the system. It means for use by developers and will be the basic during testing phase. Any changes made to the requirements in the future will have to go through formal change approval process.SPIRAL MODEL was defined by Barry Boehm in his 1988 article, â€Å"A spiral Model of Software Development and Enhancement. This model was not the first model to discuss iterative development, but it was the first model to explain why the iteration models. As originally envisioned, the iterations were typically 6 months to 2 years long. Each phase starts with a design goal and ends with a client reviewing the progress thus far. Analysis and engineering efforts are applied at each phase of the project, with an eye toward the end goal of the project.The steps for Spiral Model can be generalized as follows: * The new system requirements are defined in as much details as possible. This usually involves interviewing a number of users representing all the external or internal users and other aspects of the existing system. * A preliminary design is created for the new system. * A first prototype of the new system is constructed from the preliminary design. This is usually a scaled-down system, and represents an approximation of the characteristics of the final product. A second prototype is evolved by a fourfold procedure: 1. Evaluating the first prototype in terms of its strengths, weakness, and risks. 2. Defining the requirements of the second prototype. 3. Planning an designing the second prototype. 4. Constructing and testing the second prototype. * At the customer option, the entire project can be aborted if the risk is deemed too great. Risk factors might involved development cost overruns, operating-cost miscalculation, or any other factor that could, in the customer’s judgment, result in a less-than-satisfactory final product. *The existing prototype is evaluated in the same manner as was the previous prototype, and if necessa ry, another prototype is developed from it according to the fourfold procedure outlined above. * The preceding steps are iterated until the customer is satisfied that the refined prototype represents the final product desired. * The final system is constructed, based on the refined prototype. * The final system is thoroughly evaluated and tested. Routine maintenance is carried on a continuing basis to prevent large scale failures and to minimize down time. The following diagram shows how a spiral model acts like:Fig 1. 0-Spiral Model ADVANTAGES * Estimates(i. e. budget, schedule etc . ) become more relistic as work progresses, because important issues discoved earlier. * It is more able to cope with the changes that are software development generally entails. * Software engineers can get their hands in and start woring on the core of a project earlier. SOFTWARE REQUIREMENT AND HARDWARE REQUIREMENT Software Requirements Operating System:Windows XP Professional or Above. Languages:C#. NET, ASP. NET Data Base:SQL Server. Web Server: IIS 5. 0 OR Above. Hardware Requirements Processor:Pentium IV Hard Disk:40GB RAM:512MB or more

Criminal Justice -Sex Offenders- Essay Example | Topics and Well Written Essays - 1500 words

Criminal Justice -Sex Offenders- - Essay Example An overview of Florida’s state laws which impact on sex offender registration and publication of residence information shall be presented through this paper. Other pertinent points of discussion shall be featured in the discussion below. Florida’s state regulations which are specific to registration of the sex offender include the following laws: 775.21 The Florida Sexual Predators Act; 794.065 or the Unlawful place of residence for persons convicted of certain sex offenses; 943.042 or the Toll-free telephone number; internal notification; sexual predator and sexual offender information; 943.0435 or the Sexual offenders required to register with the department; penalty; 943.04351 or the Search of registration information regarding sexual predators and sexual offenders required prior to appointment or employment; 943.04352 or the Search of registration information regarding sexual predators and sexual offenders required when placement on misdemeanor probation; 943.04354 or the removal of the requirement to register as a sexual offender or sexual predator in special circumstances; 943.0515 or the Retention of criminal history records of minors; 943.44353 or the automatic notification of registration of registra tion information regarding sexual predators and offenders; 944.606 or sexual offenders notification upon release; 944.607 or the Notification to Department of Law Enforcement of information on sexual offenders; 947.1405 or the Conditional release program; 948.30 or the Additional terms and conditions or probation or community control for certain sex offenses; 985.481 or the sexual offenders adjudicated delinquent, notification upon release; and 985.4815 or the Notification to Department of Law Enforcement of information on juvenile sexual offenders (FDLE â€Å"Related Information†). Based on The Florida Sexual Predators Act, the sexual

Write a research paper Example | Topics and Well Written Essays - 1000 words

Write a - Research Paper Example Ethnic identity involves the creation of new forms of group identity because of some specific circumstances. For example, it happens because of demographic change or conflict with other groups. Newly formed ethnic identity is based on the unity of the group and the similarity of knowledge and experience. Some believed that the identity of Chinese Americans is a great example for the consideration of ethnic identity. (Le C.N., 2001) The Chinese were the first people who began to immigrate to the United States of America. The reason for this was the gold rush in California in the mid-19th century. Already in the late 1880s the workers, mostly men, began to immigrate to the United States. Most people came to the US with minimal education and with little money, without any specific skills and experience. Such causes forced the migrants to take up low-paid work and settle in degraded neighborhoods of American cities. Unfortunately, such relocation has been limited with anti-Chinese laws. But for the past four decades, the Chinese Diaspora in America includes a large number of educated and professional people. Today, Asian Americans make up 23% of the total US population. (Pew Research Center, 2010) Chinese Americans continue to settle in the West of America, as well as in urban areas. Due to historical fact, only 40% of all Chinese Americans is on the territory of the State of California (about 1.1 million). 16% of immigrants occupy an area of ​​New York, and 6% are located in Hawaii. According to historical records, such as the states of New Jersey, Washington, Massachusetts and Texas received less Chinese immigrants, however they are known to the phenomenal increase in the number of immigrants from China. Among the most densely populated cities in America the major number of Chinese Americans is in New York, Los Angeles and San Francisco. However, today, new Chinese immigrants are increasingly trying to settle in the suburbs

Relations Of Marketing With My Major Essay Example | Topics and Well Written Essays - 500 words

Relations Of Marketing With My Major - Essay Example Management  on the other hand is the act of using available resources well in organizing people with an aim of achieving set goals and objectives. Management involves planning, controlling, decision-making, leadership, and coordination. Management involves company managers and all employees of a company. Marketing relates with my management in many ways aimed at promoting business operations. Management is one of the determinants of marketing. Actually, the management makes marketing decisions while the employees and staff implements the decisions. The management decides what the company will produce, how much will be sold, the selling price, marketing methods, and the staff to carry out marketing. The management organizes the whole organization and the marketing staff. Indeed, the management gives marketing duties and shows how they will take place. In addition, the management trains the marketing team on the marketing strategies to use and the marketing language to use. The manag ement plays a very important role in establishing a good marketing environment. The mode of association between the marketers and the customers originates from the management. The management forms the basis of any marketing strategy that the employees use in selling the company’s products and services. A good marketing strategy encourages the participation of the management and the employees. Indeed, the management coordinates all marketing activities between the company and the customers. The management achieves this by allocating time, locations, and availing materials necessary for marketing operations. The management is also involved in planning all operations of an organization including the marketing operations where the managers are the leaders of such activities. The management not only recruits the marketing team, but also determines the remuneration of the marketing team. In addition, to determine

Five pillars Essay Example | Topics and Well Written Essays - 1750 words

Five pillars - Essay Example By pillars of Islam it is meant that these five parts are the basic foundation of Islam and they should be followed by a Muslim in order to show his allegiance to Islam. These five pillars have been mentioned in the Holy book of Quran and were practiced in the time of Muhammad. The five pillars are prayer (Salat), profession of faith (Shahada), fasting (Sawm), almsgiving (Zakat) and pilgrimage (Hajj) (Ibrahim, 1997). Some of these obligations are also found in other religions such as Christianity but in Islam they are made obligatory in such a way that they draw a clear boundary in between the principles followed in Islam (Tabatabae 45). In other words the five pillars are to be followed by every Muslim living in any society. (Islamic Encyclopedia). Islam is based on the principles of Oneness of Allah Almighty and the devotion of a Muslim to Him (Tripod). The literal meaning of the word Allah is God and this God in accordance to the teachings of Islam is the One who brought life to every race on this planet. (Islamic Encyclopedia). A Muslim by following Allah’s commandments is showing his devotion and recognition of his power. Profession faith there is a requirement in the religion of Islam. In other words it is farz (obligatory) on every Muslim. Muslim in their usual routine recite the profession of faith in the following words "I bear witness that there is no other god but Allah and Muhammad is his prophet." For an individual to be a Muslim he has to have belief on this phrase.(Islamic Encyclopedia). A true Muslim would not only recite this profession but would also believe in it and know its meaning (Tripod). In the world today activities done by an individual can be criticized by his fellow members but if the individual recites the profession of faith no one can argue or challenge him for his faith (Tripod). The second pillar of Islam is the daily Salat that the Muslims should offer. All grown up Muslims have been

The integration of the philosophical foundations of human rights Thesis

The integration of the philosophical foundations of human rights - Thesis Example Since the traditional period, the practical or rather the political arguments with regards to human rights have been provided with due concern, apparently more than the philosophist or the theoretical explanations. One such significance behind providing comparatively lesser significance towards philosophical explanations concerning human rights can be identified as the complex presentation of the related theories. Since the philosophist have presented the theories related to human rights in multi-dimensional perspectives, it becomes quite difficult to apply its assumptions critically linking with the practical or political arguments. Thus, effort needs to be made in order to minimise the complexities in the philosophical views of human rights with the intention to reduce challenge in terms of implementation (Freeman, â€Å"The Philosophical Foundation of Human Rights†). There must be integration between the theoretical views as well as the practical views in order to gain a comprehensive perspective related to human rights However, this integration can prove to be highly complicated in order to present a comprehensive explanation of the conception from both the perspective of political and philosophical. It is in this context that the activists who are under pressure to rescue individual from impending injustice tends to pay low priority towards the theoretical views rendering comparatively greater emphasis towards philosophist theories when weighed against the notion presented by politicians to emphasise over practical arguments proportionately by a large extent. However, those approaching the philosophers, for developing an in depth understanding of the theoretical perspective regarding human rights, might be disappointed owing to the fact that theoretical or philosophical arguments are uncertain (Freeman, â€Å"The Philosophical Foundation of H uman Rights†). The

Sunrise model of Leninger's transcultural nursing theory Essay

Sunrise model of Leninger's transcultural nursing theory - Essay Example These factors are then used to formulate an individual’s structural and cultural dimensions. These dimensions overlap affecting a person’s view of their environment. This, in turn, affects their psychological, physiological and cultural health needs (Sagar, 2011). The theory accounts for the effects culture has on people. Culture is responsible for the way people define ailments and their response to the treatment they receive and its success. For instance, psychological disorders fall in either of two categories namely; peripheral or central disorders. This division is made on the basis of how these disorders manifest themselves in different cultural contexts. Peripheral disorders symptoms appear differently within different cultures, whereas central disorders symptoms manifestations are similar across all cultures (Murphy, 2006). The transcultural nursing theory takes into account such disparities and tries to reconcile the nursing profession with the existing different cultures. This has made it possible for nurses all over the world to practice nursing bearing in mind the cultural context. The theory is mostly credited for reconciling the different cultural influences in the training of nurses. This increases nurses’ flexibility when it comes to choosing employment opportunities all around the world. Patients receive the best care without fear of inconsiderate treatment from the nurses. This theory helps eradicate patients’ mentality whereby nurses are considered ignorant about their cultural beliefs especially when it comes to the treatment of their families and community as a whole (Sagar,

Key learning point Essay Example for Free

Key learning point Essay Power refers to the extent to which one can satisfy their target goals, needs or desires. Power can be used either to dominate or control the other, or can be used to work together with the other party involved. Whichever way power is used it gives one an edge over the other party in negotiations. Information provides an important source and a means of acquiring power. Reason for Selection: Informational power comes from a person’s ability to assemble data to support his positions, arguments, or desired outcomes. This resource provides an important tool in challenging the other party’s position, or undermine their arguments or propositions during negotiations. Application to a business or personal situation: A year ago, I was talking to a doctor who was new at one of the centers I am marketing my pharmaceutical products. The doctor openly rubbished my product saying he had absolutely no scope for it in his medical practice basing his argument on the position of a respected doctor in the area of medicine in which my product is applied. What this doctor did not know is that from my market survey on my product and competitor brands momentum in the market, the doctor he claimed was the top prescriber of my product in that town . I provided the evidence and within a month I received a call from my manager that the doctor had placed an LPO for my product. Action or steps taken to improve: I read widely and extensively on new trends in my area of work; undertake market survey on different issues; seek the opinion of experts; attend seminars and conferences on various topics; and in general try to keep an open mind, maintain my curiosity about life and watch informative programs. References Squidoo (2010). A goldmine of journal Writing Prompts. Retrieved on 30th July, 2010, from http://www. squidoo. com/journalwritingprompts

This Issue Of Cosmetic Surgery

This Issue Of Cosmetic Surgery In recent years, the popularity of cosmetic surgery has escalated significantly. According to the American Society of Plastic Surgeons, in 2008, some 12 million cosmetic procedures, most of which were minimally invasive, were performed in the United States alone. As Dutta (2008) cited in Swami et al (2012, p. 55) claims, this situation is not only found in North America, but also for instance in Europe which has currently become the second-largest market for cosmetic surgery. Concerned with the maintenance or enhancement of physical appearance (Swami et al, 2012, p. 55), cosmetic surgery is an invasive physical practice, offering people an opportunity to modify their body (Lirola and Chovanec, 2002). Through discourse of cosmetic surgery, mainly influenced by the media, which as Lirola and Chovanec, (2002, p. 488) claim both constructs the need for such a practice as well as legitimizes it, more people are becoming increasingly willing to undergo such practice. Among these people and according to ASPS statistics (2009a, as cited in Swami et al, 2012, p.55) the vast majority of cosmetic surgery patients are young women. Boseley (2012) reports that 6 in 10 (63%) 16 to 24 year olds were ready to undergo cosmetic surgery to ensure feeling better about their appearance. It has become a habit that cosmetic surgery interventions are also being given from parents to their teenage daughters as birthday or graduation presents with breast implants being the most favourite (Gilman, 1999). This is because media and vicarious experiences are promoting unrealistic beauty ideals which are in turn influencing young peoples attitudes towards their own looks. Because of this, cosmetic surgery needs to be seen as an important social practice because it merges the attention given to the body by an individual person with the values and priorities of the consumer society (Lirola and Chovanec, 2002). 1.2 Personal Perspective This issue of cosmetic surgery has always fascinated me. Seeing middle aged and even older people paying good money to rejuvenate their looks, has become a common scenario. However, cosmetic surgery done by young people who are still in their prime, always fascinated me to a much larger extent. I was always curious to find out why these young people decide to opt for surgery. While growing up as a teenager and even to this day that I am now a teacher, youth worker and a mother, even I were and still am aware of things which I do not like in my appearance. However, it never occurred to me that I should go for cosmetic surgery or when it did, it was just a thought which quickly passed. This curiosity is what led me to conduct this study. When does one cross the line and decide to opt for the surgical fix? Both as a student of Youth and Community Studies and in my line of work, I meet a lot of young people who in my eyes are all beautiful in their own way. This is not however always in unison with their perception about their own self. Through this study I would like to find out what it is that really that makes young females to undergo cosmetic surgery. This study however will be more interested in the sociological motivations since it has a sociological approach. That is why this study is interested in the interaction between social actors. Is society influencing their way of thinking or are their perceptions and the decisions they take unaffected by the cultural hegemony? 1.3 Organization of the Study Apart from the introduction, this study comprises of four other chapters. The literature review (Chapter 2) presents a review of the literature related to the study of the body and cosmetic surgery. Starting from Descartes mind-body dualism and the difficulties it posited to sociology in studying issues related to the body, the literature then shifts to a more embodied sociology giving more importance to a lived body. Other issues tackled are how the body has come to be seen as our identity and also gender. Since this study focuses on young people, it then takes a look at what forms the body image of adolescents and how consumer culture influences the body. Finally it gives a very brief history of cosmetic surgery and how are young females being affected by it. Chapter 3 gives a detailed explanation of the methodology of the study. It explains how the participants were chosen and how the interviews were done. It also deals with how the data was analysed, ethical considerations taken and the limitations of the study. Chapter 4 presents the findings of the study and their interpretation in the light of the literature found in Chapter 2. Chapter 5 concludes the study by answering the research questions which the study was set to answer and also presents recommendations for future research. This chapter has given some brief background information of what will be presented in this study, while the chapter that follows will explore the literature that will help the interpretation of the data analysis. Chapter 2: Literature Review 2.1 Introducing the body. It was only recently that the body has become one of the main concerns within sociological theory. Before this time, the discipline of sociology looked at human beings as the social actors or the social agents whose character and behaviour depended on their social location, beliefs and values (Turner, 1984). The founding fathers of sociology viewed the body from different perspectives. Marx and Engels shared the belief that in order for society to exist, the continual reproduction of bodies was salient. They looked at bodies as both the means and the object of human labour. Durkheim believed in the dual nature of human beings which he referred to as homo duplex. He believed that the basic divisions of body and mind led to a true antagonism between our individuality and our spirituality, which according to him made it almost impossible to ever be at peace with ourselves as one cannot follow both natures, since one is rooted in morality and the other in the desires of the body. Weber w rote about the rationalization of bodies through time and space and the controlling of emotions. He believed that the more capitalism enters in the bureaucratic structures, the more dehumanising and disenchanted the modern individual feels, confined in its iron cage. Simmel wrote about the senses and human emotionality. He believed that the eye, out of all the senses, had a distinctively sociological function since the interaction of individuals is based upon eye contact between them (Williams and Bendelow, 1998). As Turner (1984) claims, it is evident that human beings both have bodies and are bodies, which fact makes human beings embodied, just as they are enselved (Turner, 1984, p.1). Recently a lot of studies have tried to address the corporeal existence of human beings. However, in spite of intriguing findings and better understanding of the subject, according to Crossley (2001) some persistent dilemmas remain. Drawing from previous philosophical theories about the body, it was not easy along the years for sociology to arrive to a decent solution to the philosophical ambiguity of the mind-body dualism. It was Rene Descartes (1596-1650) who living in the Enlightenment era was greatly influenced by scientists like Galileo and their contemporary scientific discoveries. It was a time when the physical sciences, as we know them today, were emerging and there was a strong belief that everything could be explained by the laws of mechanical causation. With this belief in mind, and always in search for the knowledgeable truth, Descartes started to doubt everything that he could not be sure of. He even doubted his very own senses, reminding himself that he had sometimes had vivid dreams (Crossley, 2001, p.9). However he came to the conclusion that the only thing that he could be sure of was that he was thinking and therefore that was proof enough of his existence. Cogito ergo sum meaning I think therefore I am is Descartes most famous statement which was the very beginning of the Cartesian dichotomy, i.e. the mind-body dualism. For Descartes, the person is the mind. He believed that the mind is clearly elevated over the body and that the body is a non-essential aspect of his true nature (Crossley, 2001).It is a common belief that in a time when everything was reduced to scientific explanations, Descartes, being the religious man he was, aimed to keep an element of the spiritual, giving importance to creativity and the soul through the prominence he put on the mind. Many were the scholars (Ryle, 1949; Merleau-Ponty, 1965) who critiqued the Cartesian dualism and exposed the dilemmas it posited to sociology. As Crossley (2001) clearly explains in his book The Social Body: Habit, identity and desire, the mind-brain identity theorists believed that there is no interaction between the body and the mind and the fact that both of them act together at the same time in a plethora of human beings everyday activities, led to the conviction that the mind and body are in fact one. Crossley (2001) argued that sociology could critique this theory for being too reductionist and for sticking to the Cartesian framework it sets out to critique. In The Concept of Mind, Gilbert Ryle (1949) depicts the Cartesian dichotomy as the myth of the ghost in the machine, the ghost referring to the ghostly nature of the mind which is not physical in nature, while the machine refers to the body that does not contain any human characteristics, also described as corpse or meat by Leder (1998). Ryle (1949) believed that Descartes committed a category error when he took the mind as distinct from the body. For Ryle, who was a firm believer that dualism was wrong, both body and mind must be reconceptualised if we really are to overcome dualism He sets the way to a non-dualistic sociology when he manages to exorcise Descartes ghost strongly and convincingly. He wanted to challenge the notion that the mind is superior to the body. For Ryle, the mind is not a separate thing. He believed that mental life is embodied. Crossley (2001) gives a detailed explanation of how language, emotions, consciousness and understanding are not as many think simply introspective. Ryles (1949, as cited in Crossley 2001, p.41) main concern was to show that such mental concepts are used by embodied agents in specific contexts of action. Merleau-Ponty (1992, as cited in Crossley, 2001), who like Ryle challenged the mind-body dualism, managed to take his work a step further. He believed that looking at behaviour was salient in dissolving this dichotomy. For him all behaviour always had a purpose and meaning in the social world. Through this he also brought up the issue of social agency. He delved into the nature of perception and posited that desire, emotion, cognition and perception are not, strictly speaking, separate parts of our behavioural life but rather integrated and mutually affecting aspects of a single and coherent structure (Crossley, 2001, p.89). Merleau-Ponty sees the body as more than an object yet less than a subject since it both looks for and reacts to meanings in diverse everyday situations. This is Merleau-Pontys sentient and sensible body, presented to us as a body which can touch yet can be touched, can see yet can be seen, can perceive yet can be perceived. As Crossley (1995) explains the key is to understand that the perceiver and the perceived are relational beings (ibid, p.46) like two sides of a coin, not separate from each other but changeable facets of one and the same being. Therefore to the question What am I? Am I a body or am I a mind? one can quote McGuire (1990, as cited in Williams Bendelow, 1998) when he posits that human beings are embodied agents who experience the material and social world in and through their mindful bodies (p.4). My body is not something additional to me, it is not something which I, as a disembodied spirit, reflect upon. It is who I am. (Crossley as cited in Martin, 2012). 2.2 Shifting from sociology of the body to embodied sociology. Williams Bendelow (2002) claim that sociology has shifted from seeing the body as disembodied to giving more importance to a lived body referring to ones own experiences of his/her own body, as him/herself. This gave rise to what is today called embodied sociology, a kind of approach which lets us reflect upon the interconnectedness of bodily, mental and social interaction. Crossley (2001) posits that the human body does not simply exist in itself, but also for itself. This is the main reason why social agents continuously inspect themselves in the mirror and worry about how they are portraying themselves to others. Through a reflexive process, individuals, being embodied beings, turn back onto themselves and work to effect the change they want to see. They turn to excessive exercise, dieting and sometimes go as far as having their bodies surgically transformed. This duality of being and having also applies to habit making us habitually self-reflexive. As embodied beings, it is not just us who have our bodies and habits. Our bodies and habits are also perceptible to others which mean that we are never in complete possession of ourselves (p. 141) because our selves depend on something beyond our control the collectively valued forms of representation. Crossley claims we only manage to have ourselves by learning to see ourselves from the outside through social interaction as other. Our embodied self depends on the way the body that I am and I have is positioned in the intersubjective order that results from the social significance of our corporeal appearance. This echoes Cooley (1902, as cited in Crossley, 2001) when he argues that individuals develop their sense of self from the image of our self which others reflect back to us in interaction (p. 143). Meads (1967, as cited in Crossley, 2001) concept of I and me where the I takes the role of the other as a means of turning back upon myself, to reflect upon myself as me (p. 147) is at the root of this concept. It is in this way that individuals develop their concept of self by acting out the role of the other. The I and the me are not in competition with each other for predominance but rather enjoy a temporal and reflexive self-relationship of an agent who chases her own shadow (p. 147). The split between I and me is between a sensuous and socialised bodily agent and the image which that agent is able to form of itself (p. 147). Meads main emphasis is about reflexivity and how the self (as I) becomes conscious of itself (as me). By adopting the role of the other, social agents are able to scrutinize themselves and this helps them to free themselves from self-blindness, which is caused when embodied agents look out upon the world from their very own place. In this way the views, values and perspectives of the generalised other directly influences what Bourdieu (1996) calls the individuals habitus, and the sedimented dispositions that result have a direct impact of her sense of self which unsurprisingly influences her behaviour. This reflexivity highlights why the human body, although specific, gendered and once regarded as fixed, cannot nowadays be as easily defined (Evans, 2002). As Foucault claims there is no natural body (McNay, 1992). Evans (2002) believes that the notion of the body is always accompanied with an already deeply socialized set of expectations. Bordo (2003) confirms this by stating that cultures grip on the body is a constant, intimate fact of everyday life (p.17) showing that our bodies, like anything else that is human, are heavily influenced by culture. Feminism, especially in the work of Judith Butler (1990, 1993) and Susan Bordo (1993) has also questioned the belief that bodies are biologically given and fixed, and argued that the human body is both culturally and historically specific. 2.3 The body as a form of identity Giddens (1991) argues that gone are the days when traditional stable identities were derived from ones position in the social structure. In this era of late modernity attempts to base identity on the body has become popular, and hence society is witnessing a reflexive concern with identity and the body. Shilling (1993) argued that with the individualisation of the body, the body has become an agent of symbolic value, in Bourdieus (1996) term a source of symbolic capital. Despite this, the work of Bourdieu makes us realise the importance class has for understanding embodiment. Bodies, for Bourdieu, mark class in three main ways through the individuals social location, the formation of their habitus and the development of their tastes (Gill et. al, 2005 p.5). This shows that the management of the body is pivotal to status acquirement and hence salient to identity. Skeggss (1997) work on young, British working class women clearly shows this by emphasizing the ways in which they used th e shape, styling and design of their bodies to challenge or even break away from class assumptions that declared them as inferior (ibid.). Featherstone (1991) argues that the body has become to be seen as a vehicle of self-expression, a view supported by consumerism. Efforts to create and retain a coherent and viable sense of self-identity are often called body projects. These are manifested through attention to the body, particularly the bodys surface (Featherstone 1991). This is because in contemporary times the surface of the body has become the main location where object relations are handled, not only in the individuals identity formation years but also throughout our whole life (Blum, 2003). 2.4 Gender Literature shows that females are more obsessed by these body projects, possibly because as Evans (2002) argues the female body, unlike the male, has always been regarded as unstable and malleable. Feminists claim that female bodies have significantly been more vulnerable to cultural manipulation of the body (Bordo, 2003).Women are generally seen as passive while men as active. In his analogy of men and women with animals and plants respectively, Hegel (1967, as cited in Bordo, 2003) ably represented the duality of male activity and female passivity. So powerful and deterministic was this that as Bordo (2003) writes, when Guttmacher analysed sperm under the microscope for the first time he refused to describe sperm as waiting for the ova and instead portrays them as cruising, as if they were looking to pick up girls. Despite this however, classical images in the Holy Bible depict the woman as a temptress (Eve, Salome, Delilah) as do the more contemporary secular versions in movies su ch as Fatal Attraction. In an era where sex sells, literature shows that the womens body has become sexualised, sometimes objectified and at others depicted as a manipulator. A homogenous, indefinable ideal of femininity constantly requires women to attend to the very finest detail in fashion. As Bordo (2003) continues to claim, female bodies have become docile bodies, bodies whose forces and energies are habituated to external regulation, subjection, transformation, improvement (p.166). Although male concern over appearance increased significantly during the late 1970s and 1980s, studies confirm that a huge gender gap still exists. Women seem to be much less appreciative of their bodies and show extreme negative assessments on their distorted bodily perception (Goleman, 1985). They also seem to judge themselves more severely when they realise that they are not conforming to the cultural ideals of beauty. This is becoming worse as time goes, since many females continue to be dissati sfied with their body image perception. It is interesting to note that in a study held in 1985, teenage girls were the group most dissatisfied with their appearance (Bordo, 2003). 2.5 Body Image in Adolescent Girls At the macro level, the sociocultural perspective highlights the importance of an appearance culture that honours and shapes cultural ideals of beauty (Vilhjalmsson et al., 2012). It is during adolescence that this culture, represented by the media, family and peers, manages to make adolescents internalise these normative beauty ideals (Jones, Vigfusdottir, Lee, 2004; Thelen Cormier 1995). As Blum (2003) explains, adolescents obtain their body image totally from the outside. The adolescent girl enters the world uncertain whether her face and body would be consented by those around her. There are many definitions of body image, a term coined by Paul Schilder in 1935 (Blum 2003). However it is generally understood as a mental image of ones body as it appears to others (Featherstone, 2010, p.194). He claims that body image also changes with time and space. Ferguson (1997a, 1997b) argues that there has been a shift from a closed body image in the nineteenth century to a more open and ambiguous sense of body image today (Featherstone, 2010). This ambiguity relates to another concept- the body schema, which is more related to the felt body. While body image is in simpler words the look one has for others, in which the visual appearance is essential, body schema goes deeper than this and involves the non-visual sense of the body. This draws attention to how our senses work together not just to help us perceive the world around us but also how we sense and interact with other bodies in everyday life situations. It goes beyond the mirror image, focusing mainly on body rheto ric which is central of charisma, a characteristic which most attracts peoples attention (ibid.). Despite this however, young females are increasingly becoming more concerned about their bodies and about how to achieve the ideal standards of beauty and bodily perfection. Armet (2008) states that this is leading to a body-image crisis in American adolescents, with increased numbers of young girls suffering from low self-esteem, obsessive exercising and disordered eating. Through the cultural emphasis put on judging women solely on how they look and how much they conform to standards of beauty and fashion, girls are becoming more self-critical of their own body. They try to dedicate all their energy to perfect their outside appearance. This is because for the young female her body is the primary expression of her individual identity (Armet, 2008, p.2) which she aims to improve by buying clothes and other things to further enhance her exterior surfaces. These issues form a discourse that stresses the importance of the body. The young female has learned to give priority to her bodys physical appearance since she has come to regard her body as her identity. This leads to implications in her adolescent behaviour where a quest for identity becomes a struggle with her body-image (ibid.). 2.6 Consumer Culture and Body Image As Featherstone (2010) posits, it is naturally understood that consumer culture is obsessed with the body. We are constantly being bombarded by media images of models, celebrities and other stars showing off their beautiful, perfect bodies. They are generally portrayed as happy and youthful, and enjoying luxurious surroundings. Critics have argued against this kind of narcissistic life, pointing out its superficiality and an abandonment of human values. This is because according to them the concern with body image is often dangerous as it creates a diversion from the importance of social justice and equality. Most of the images used in advertising, are technologically abused, to the extent that their level of beauty is often unattainable. These images do not simply represent what there is behind them but what one should aspire to be. These are the images that are making us compare who we are not and who we would like to be (Featherstone, (2010, p.197). These comparisons lead us to tr ansformation -presenting the before and after picture- which is today pivotal not just in consumer culture but is also one of the key tenets of Western modernity. Celebrities, media industries and sportspeople are replacing scientists, explorers and intellectuals proving the shift from the virtues of consistency and steadfastness to a charming and engaging appearance (Featherstone, 1982, 2007). The constant fascination with celebrity lifestyles made available through cable, satellite and the internet keep showing us how they maintain their good looks and bodily fitness while coping with their challenging lives. Even when they fall and have to deal with drugs, alcoholism or weight problems, they are seen as triumphant since fitness regimes, diets or gurus put them back on the road to self- improvement (Featherstone, 2010). This puts pressure on individuals especially females who thanks to the media imagery fall victims to feeling unhappy with their bodies, to start routines sometimes drastic, of self-improvement (Bordo, 2003). A new body image gives one a new improved self-image and a more exciting quality of life. Since even status and social acceptability has come to depend on looks it is indeed of no wonder that today taking extreme care for ones appearance becomes an obligation to self and portrays those who ignore this obligation as being flawed. As Featherstone (2010) remarks, clothing, cosmetics and adornment used to enhance ones look become not just a constructed appearance of what one wants others to see, but also reflexively they provide an outward image which seeks information in the returned glances of others, for the inner narrative of what one feels one should be (p. 198). This is mainly found in contemporary Western societies, where being a woman has often been referred to as a form of theatre (Sontag, 1978, as cited in Featherstone 2010)) where women are constantly watching themselves being looked at (Berger, 1973, as cited in Featherstone 2010). Nevertheless beauty has also become associated with moral goodness. The body, especially the face is seen as a reflection of the self, through which a persons inner character is manifested (Rivers, 1994; Twine, 2002, as cited in Featherstone, 2010). Kuhn (1990, as cited in Featherstone, 2010) explains however how cosmetics do not only make up the woman but also the image, capturing both the elegant appearance, but also the look which summons up the inner narrative (p. 198). This puts together a narrative, evidence of an embodied person. Charisma and stardom draws attention to presence, which is an additional aspect to body image. It is something which needs to be felt and works in a different way to beauty. It is an experience communicated between bodies which create affective resonances, and hence is trusted more than just an image. This is the affective body, which contrary to the body image, is a body without a specified image. Here we think about the feel good impression sensed via affect. The moving body presented on television, cinemas and video captures a body in process. Affect is communicated by non-verbals such as gestures, and facial and body movements. Here, the image has become a process where in contrast to the conventional sense of body image, is presented as an affective body which provides additional embodied information. Consumer culture is still, however, constantly asking consumers to scrutinize themselves for imperfections, and to measure up to ideal bodies presented in the media (Featherstone, 1982). This points towards the work of Giddens (1991) who wrote about a high degree of reflexivity in late modernity, since these actors are investing in body projects as a means to enhance their self-identity. This view was criticized for keeping with the mind-body dualism and for its overemphasis upon the rational choice of those who seek to control their bodies (Budgeon, 2003; Shilling and Mellor, 1996, as cited in Featherstone, 2010). But really and truly, is the choice rational, when we are constantly being bombarded by all these pressures to look good, almost convinced that this will lead us to a better life? The body has become to be seen as salient for a good life, the look good: feel good transformation which, thanks to consumer culture, is portrayed as available for purchase to one and all. It is common belief that body works will not just upgrade the body to reach societal constructs of beauty but are also pictured to open a full range of lifestyle opportunities. Body modifications have nowadays become the means to create a beautiful appearance and hence a beautiful self (Featherstone, 2010). 2.7 Cosmetic Surgery -a brief history According to Albin (2006) body modifications are defined as changes made to the body, either self-induced or by the hand of another, that result in permanent alterations visible to the unaided eye. These modifications, which include tattooing, piercing, and cosmetic surgery to name a few, all share a common motive that in the end the individuals find pleasure in bodily expression, decoration, and attractiveness that can ultimately be admired by others. Cosmetic surgery is certainly one of the most impressive techniques for body reconstruction. It is the kind of surgery where the surgeon cures the cosmetic defects and emotional pain resulting from lack of liking and acceptance of ones appearance (Blum, 2003). Cosmetic surgery falls under the umbrella of plastic surgery, however cosmetic surgery only deals with surgery that has to do with the aesthetic, referring to surgery done on a healthy body simply for the improvement of looks. Haiken (1997) reports two separate developments that account for the emergence of cosmetic surgery. The first development was when early cosmetic surgeons were considered charlatans or beauty doctors and were not taken seriously albeit certain techniques they developed are still in use today. The second development came with the First World War, when surgeons gained expertise while trying to treat disfiguring scars of soldiers for cosmetic purpose. From the late nineteenth century, cosmetic surgery was associated with actresses since their careers always depended on the longevity of their good looks and by 1923 it was set in the public imagination as a celebrity practice (Blum, 2003). Gradually, a technology that was primarily aimed at replacing malfunctioning parts has caused an ideology promoted by desires of transforming and correcting, challenging the very materiality of the body (Bordo, 2003). Sarwer et al.(2004, as cited in Swami et al, 2007) believe that a rise in media fascination, higher incomes and loss of stigma are but a few reasons why even the common people in postmodern times are opting for the surgical fix especially in countries like the Netherlands, where cosmetic surgery is offered free through publicly funded healthcare (Gimlin, 2007, as cited in Swami et al, 2007)). Studies show that rates of cosmetic surgery have risen significantly both in Western and non-Western countries during the past twenty years (AS APS Statistics, 2008; BAAPS Statistics, 2008; Jones, 2008, as cited in Gimlin, 2010). Recent studies show that young people between the ages of 16 and 35 are turning to cosmetic surgery more than ever. 2.8 Young females and cosmetic surgery Body-image scholars claim that it is much easier to succeed in the world if one is good-looking (Blum, 2003). Appearance culture imposes the thin hourglass shape as a female body ideal (Vilhjalmsson et al.,2012). Although many were the researchers who have indicated that this contemporary feminine ideal of thin attractiveness is unattainable for most women (Irving, 1990; Levine Smolak, 1998; Silverstein, Perdue, Peterson, Kelly, 1986; Wilcox Laird, 2000), it still triumphs despite its opposition. As Ferron (1997) claims body image lies at the heart of adolescence and hence young females enter the world longing for their looks to be approved by those a

Correct Structure Of Business Letters Commerce Essay

Correct Structure Of Business Letters Commerce Essay Few business transactions are carried through successfully without correspondence at some point. Enquires must be answered, quotation given, order placed, complains dealt with, transport and insurance arranged and account settled. Letters must be written to customers, salesmen, agents, suppliers, bankers, shipowners and many others; they cover every conceivable phase of business activity. They are the firms silent salesmen and, often enough, represent its only contact with the outside world. Hence the need to create a good impression, not only of the writers firm, but also of the writer himself as an efficient person eager to be of service. In our Business courses that follow are to be found over hundred specimen letters dealing with a comprehensive range of transactions of the kind handled in business every day. They are presented, not as models to be copied, for no two business situations are ever quite alike, but rather as examples written in the modern English style to illustrate the accepted principles of good business writing. For those wishing to use the collection as business tool, consisting of headings under which letter are classified and grouped according to subject matter, supplies a convenient and useful source of reference. Every business letter is written to a purpose; each has its own special aim, and one of the features of this course is its use of explanation to show how the various letters set out to achieve their aims. Basic legal principles relevant to different types of transaction are also touched upon, but only where there is a need to clarify legal relationships. The exercises the means for students to apply in practice what they have been taught. The many letters included are written in straightforward and meaningful style of the modern age and should be of special help to the overseas user, and especially to students from Raffles College where commercial correspondence is taught either as a general business accomplishment or as a preparation for the various examinations. Business letter/e-mail writing Structure of The business letter Letter promoting good will Enquires and replies Quotations, estimates and tenders Sales letters and voluntary offers Orders and their fulfillment Complaints and adjustments Invoicing and settlement of accounts Letters requesting payment Credit and status enquires Agencies Foreign trade Banking (1) home business Banking(2) payment in foreign trade Transport (1) road and rail Transport (2) sea and air Insurance Personnel Travel and hotels Miscellaneous correspondence A typical business transaction Essential Qualities The business letter is the principal means used by a business firm to keep in touch with its customers; often enough it is the only one customers form their impression of the firm from the tone and quality of letters it sends out. Good quality paper and an attractive letter head play their part in this, but they are less important than the message they carry, but it does require us to express ourselves accurately in plain language that is clear and readily understood. Writing plainly does not mean that letters must be confined to a mere recital of facts, in a style that is dull and anattractive. When we write a letter we enter into a personal relationship with our reader. Like us he has feelings and we cannot afford to disregard them. This is a necessary reminder because many people who are warmand friendly by nature become persons of quite another sort when they sit down to write or dictate a business letter. They seem to think that business letter call for a special kind of Business English. They forget that they are holding conversations by post and make use of impersonal constructions that produce a cold and aloof tone. They prefer to write your letter has been received rather than the warmer and homelier I have received your letter, and your complaint is being looked into rather than I am looking into your complaint. They often refer to themselves as the writer and say. The writer visited your showrooms, when they should say I visited your sh owrooms. Personal constructions, with the emphasis on YOU and I or WE, help to produce the warm and friendly tone more suited to letter writing. The whole secret of good business letter writing is to write simply, in an easy and natural way like one friendly human being talking to another. Make your letter or e-mail, then sound as much as possible like good conversation. You wouldnt say on the phone It is regretted that the goods cannot be delivered today. You would say I am sorry we cannot deliver the goods today, so why not say it when you write a letter? SOME RULES OF GOOD WRITING 1- Think first of the reader and address yourself to his interests. Tell him all he wants to know and dont leave him to guess between the lines 2-Adopt a tone suited to the occasion and purpose of the letter 3- Write naturally, as you would talk, using plain and familiar words 4- Write clearly and to the point. The dominant need in all business writing is exactness expressed in language that is absolutely clear 5-Write courteously and make your letter sound friendly and sincere 6- Avoid wordiness, but at the same time remember that it is more important to be clear and courteous even if it means using more words 7- Avoid commercial jargon with its roundabout and meaningless forms of expression 8- Write effectively by using simple language, by being consistent and precise 9- Avoid monotony by introducing variety 10- Write to a plan if your letter is long or especially important 11- Pay special attention to the opening and closing paragraphs first and last impressions leave a special mark on the reader 12- Check your letter or e-mail All these are matters of importance and we shall now take a closer look at each one of them. Study your readers interests The letters you send out must create a good first impression.To achieve this,put yourself in your readers shoes and try to image how he will feel about what you write.Ask yourself constantly ,what are his needs,his wishes,his interests,his problems,and how can I meet them?;What would be my own feelings if I were to receive a letter of kind I propose to write? Try to image that you are receiving rather than sending the letter and emphasize the you attitude rather than the I or We. Adopt the right tone If a letter is to achieve its purpose,its tone must be right.Before beginning to write think carefully about the way in which you want to influence your reader.Ask yourself,what do I want this letter to do?and then express yourself accordingly,being persuasive,apologetic,obliging,firm and so on,depending on the effect you want to produce. Write naturally and sincerely When you sit down to write or dictate a letter,try to feel a genuine interest in the person you are writing to and in his problems.Say what you have to say with sincerity and make sure that it sounds sincere.Express your thoughts in your own words and in your own way.Be yourself.Write so that what you say would sound natural if read over the telephone.

How Weather Conditions Affect Health and Well-Being in Singapore Essay

How Weather Conditions Affects Health and Well-Being Singapore is an island lying north of the Equator. Because it lies in the tropics, it receives sufficient sunlight, has mostly uniform temperature and pressure, high humidity and abundant rainfall. Singapore’s climate can be categorized into two main monsoon seasons. During the Northeast Monsoon season, from December to early March, northeast winds prevail. It is cloudy with frequent afternoon rain in the early part of this season. From late March to May, winds and showers are present mostly during afternoon and early evening. The Southwest Monsoon season, from June to September, has more isolated showers in the late morning and early afternoon. From October to November, winds and breezes prevail, with showers and thunder in the late afternoon and early evening. The temperature in Singapore ranges from 31 deg C at maximum and 24 at minimum. The pressure fluctuates between 1012 and 1005hPa, average being 1009hPa. Relative humidity drops from the high 90’s in the early morning to 60% in the mid-afternoon. Average humidity is 84%. There is no distinct wet or dry season in Singapore. Maximum rainfall occurs in December and April while drier months include February and July. Sunlight is also present as Singapore lies near the Equator. Some health conditions can be affected by weather conditions such as pregnancy, arthritis, Fibromyalgia Syndrome, fatigue, muscle pain, migraines, sinus headaches, multiple Sclerosis, loss of coordination or balance and Raynaud's phenomenon, where blood flow to fingers are disrupted and asthma. During pregnancy, weather conditions like temperature and humidity changes lead to fluctuation in barometric pressure. This is dangerous as a sudden... ...one on how tropical weather affects health as little data could be found online. There should also be more research done on how warmer weather can affect health and well-being. Pregnant people may be affected by sudden changes in barometric pressure. As a sudden drop of air pressure outside equals an increase of air pressure inside, the pressure increase can trigger labour. Hence hospitals should stabilize the air pressure to prevent this. Due to the change in time zone of Singapore, natural circadian rhythms are affected and people may feel energetic in the late night and lethargic during the early morning. This is because the time zone is not synchronized with the natural time as Singapore’s time zone was synchronized with Beijing. This moved time forward and thus affected the natural circadian rhythm. Hence time should be shifted back to its original state.

Community Service Project Reflection Essay -- Volunteer Work, Service

The thought of community service was a bore to me before I began my volunteer work. I dreaded starting my community service although I knew I had to do it. Where I earned my hours did not even matter to me. I just wanted to get it over with. To my surprise it was not what I expected. Community service was not a painful experience; it was a very enjoyable and beneficial experience. I performed my community service with Habitat for Humanity. The non†profit organization chooses the applicant that purchases the house and Habitat only charges them the cost of the materials. Almost every worker is a volunteer so Habitat for Humanity does not have to pay a high amount of wages. I felt good about myself being one of those volunteers. The future owner of the house had to work on it too. They are...

Understanding Sensory Loss

Unit 4222-393 Understanding Sensory Loss O 1-1 A range of factors can impact on individuals with sensory loss. We gather so much information from our sight and hearing. Talking, listening & reading are all things we do in everyday life, we rely on our senses to understand and process what is going on around us and to carry out our everyday living skills, so to lose any of these will have a massive impact. Decreased vision and/or hearing can lead to a breakdown in communication, as we depend so much on non-verbal communications.Being blind or partially sighted means losing the ability to see facial expressions and gestures making it difficult for the person to understand what is being communicated. Not being able to read information can put the individual at risk, for instance the information on medication packets, if this can’t be seen clearly or not at all it could lead to the individual under dosing, overdosing or taking the wrong medication which could lead to other health problems.Everyday tasks other people take for granted can become increasingly difficult for a person, the reading of labels on food packets where oven temperatures and times are written, the setting of the oven or microwave are examples of how hard things can become, not being able to read letters or bank statements and having to get others to do this can have an effect on maintaining confidentiality. Sighted people can go straight to a wardrobe or draw and grab the clothes they want to wear that day but being blind or partially sighted can make it really difficult and you may have to become reliant on somebody else to do this for you.Mobility can also be affected especially in unfamiliar surroundings the individual may become disoriented and be at risk by not seeing objects, people or hazards. Deafness also has a range of factors that can impact on individuals again communication becomes really difficult. We use our hearing to gather allsorts of information and not hearing what is being said can also lead to misunderstandings, sounds may be muffled and difficult to understand.They could be in hospital or at the doctors and miss important information that is being said or have difficulty following a conversation, making and receiving phone calls is increasingly difficult and sometimes this is the only way of having contact with someone. Conversations with family and friends can become difficult making the person feel isolated, as can things like being in a social setting that is noisy making it awkward to hear the voices of those talking to you.Having a dual sensory loss means you can’t look for different clues when communicating, it may become almost impossible to go out on your own and to carry out daily living tasks without somebody there to help. All these can impact greatly on gathering information and making informed choices, it can lead to individuals feeling isolated and depressed, they may become withdrawn which may lead to loneliness and it ma y have a detrimental effect on their health and well being. Unit 4222-393 Understanding Sensory Loss O1-2Hearing and sight loss aren’t an obvious disability so people may not be aware that the individual has this difficulty and may judge them wrongly. A lack of knowledge can lead people to be prejudice and discriminate against the individual. Sometimes people talk down to them as if they are stupid or talk to the person they are with which can make them feel ignored and worthless. It can also have the opposite effect where people want to everything for the person because they think they can’t do things for themselves taking away the individuals independence and right of choice.When out in community people don’t think of the consequences or hazards their actions may mean to someone with sensory loss, for example leaving wheelie bins in the middle of pavements can become a real hazard for someone blind or partially sighted, this may lead to them not feeling safe t o go out so their freedom is restricted and they may become isolated and reliant on others. It’s not always taken into consideration that the individual’s communication needs are different and other forms of gaining information may be needed such as Braille or interrupters (with the individuals consent)O1-3 Person centred approaches have changed the way services are provided, individuals now have choice rather them being told what is best for them. They can now work out a support plan based on what they can do for themselves and what areas they need support with. A range of specialist communication methods are available so the individual is included in decision making and a range of support can be offered so the individual has equal opportunities. People now have a better understanding of sensory loss due to training programmes raising awareness.

Boundaries in a dual relationship Essay

What does it mean to have boundaries in a relationship? In the profession of counseling, there is a code of ethics that guides counseling in standards that are required. The code of ethics is designed by The American Counseling Association to protect and serve clients and counselors. Boundaries can include small things such as gifts, outside of the office meeting, eating lunch, and of course physical touch, sexual relations and personally networking socially. A dual relationship can be defined as both therapeutic and personal when it comes to the relationships that occur between counselor and client (Pearson, B & Piazza N). Although they are relatively easy to define, it can be considered difficult when legality and ethics are involved. In order to integrate certain criteria into an ethical decision-making model, one must first understand what is ethically appropriate in the world of counseling. Nearly most of the common types of dual relationships exist because there is a lack of ju dgment on the professional side (AASCB American Association of Studies Counseling). By integrating an ethical decision-making model, both counselors and clients can grasp on the indication of whether dual relationships are ethical and/or appropriate. Information-Gathering is a valuable and reliable source for a first step in decision making model. Counselors need to understanding that all of the facts, data, scientific insights, laws and reliable information is imperative and needs to be put together in the right way before making any assumptions. Determining the nature and dimensions of the dilemma can lead to an ethical decision making resolution. Ethical decisions; even those decisions that may be small, having a clear conceptual clarity in regards to what the boundaries are for a client and a counselor is imperative. In the ACA Code of Ethics, if counselors extend boundaries such as going to a client’s graduation or wedding then it must be officially documented in writing before the event that added the rationale for such an interaction. The ACA code of Ethics is a document by which professionals in the world of Counseling used for determining standards and laws. For example if a counselor finds out that her daughter was dating the son of a marriage couple she is counseling in her group sessions. With this kind of case the complexity of issues around dual relationships is not exactly clear. The first step in this case should be to consult with a supervisor. The relationship between the daughter and son is meaningless in the long run.

Atkins and South Beach Diets According to Dr. Michael Greger

Everybody (or almost everyone that is) believed in the fad technically referred to as â€Å"Atkins Diet† and â€Å"South Beach Diet† (Atkins Nutritionals Inc n. p. ). People say that it works because it can successfully modify an individual’s eating habits (Atkins Nutritionals Inc. n. p. ). It has the capability of limiting the ingestion of any carbohydrate-rich food to be able to change the metabolism of the body from smoldering â€Å"glucose to burning fat whether it is stored or not† (Atkins Nutritionals Inc n. p. ).In addition to that, it is said that â€Å"Atkins Diet† persuades one to exercise; thus, it may be claimed to be a part of a healthy lifestyle – – it can sustain extreme work out â€Å"because protein-, vitamin- and mineral-enriched food are highly suggested† (Atkins Nutritionals Inc n. p. ). Even then, however, some researchers conclude that the â€Å"Atkins diet† will not work because â€Å"one cannot en gage in Atkins for long because carbohydrate (which is lacking in this diet) is needed for the purposes of energy for the body† (Atkins Nutritionals Inc n. p. ).This has been made clear by Dr. Michael Greger later when he said the following: â€Å"Atkins Diets† is said to be the â€Å"most dangerous† kind of diet that has been introduced to people in the past fifty years (Atkins Nightmare Diet n. p. ). Dr. Michael Greger says that the application of the aforementioned diet will threaten the body of the individual (Atkins Nightmare Diet n. p. ). Furthermore, he says that it may be effective and can decrease an individual’s weight; however, one may get sick or even die as an ultimate effect (Atkins Nightmare Diet n.p. ).Moreover, Dr. Michael Greger claims that anybody who steps forward and advocate that â€Å"unrestricted amounts of meat, butter, and eggs is dangerous† is actually blameworthy of unprofessional conduct (Atkins Nightmare Diet n. p. ). I nterestingly, such claim is backed up by evidence as there has been â€Å"a careful scientific appraisal was carried out by several council and staff members, aided by outside consultants†, which actually made clear that the â€Å"Atkins Diet† causes severe danger to an individual’s physical condition (Atkins Nightmare Diet n.p. ).What’s very good about this is that medical experts maintain their claim on the detrimental and perilous effects of the â€Å"Atkins Diet† (Atkins Nightmare Diet n. p. ). Moreover, the â€Å"American Dietetic Association† states that â€Å"the Atkins Diet is a nightmare of a diet† because it encourages eating much of â€Å"bacon, cream, and butter while turning away from apples† (Atkins Nightmare Diet n. p. ).This has been advocated by the aforementioned organization for approximately thirty years now (Atkins Nightmare Diet n. p. ). The â€Å"American Medical Association†, â€Å"American Cance r Society†, â€Å"American Heart Association†, â€Å"Cleveland Clinic†, â€Å"Johns Hopkinsâ€Å", â€Å"American Kidney Fund†, â€Å"American College of Sport’s Medicine† as well as, â€Å"the National Institutes of Health† unite and uphold the official statement of the â€Å"American Dietetic Association† (Atkins Nightmare Diet n. p. ).In addition to the aforementioned, there are no organizations that backs up the claim that â€Å"Atkins Diet† works; in fact all peer-reviewed journals and other references like the â€Å"Journal of the American College of Nutrition† states that â€Å"the Atkins Diet runs counter to all the current evidence-based dietary recommendations† (Atkins Nightmare Diet n. p. ). Finally, the same is true with the â€Å"South Beach Diet† which causes â€Å"constipation, gastrointestinal problems† and â€Å"can stress the kidneys and increase the risk of liver disorders , gout, coronary heart disease, diabetes, stroke and several types of cancer† (Squires n. p. ).

Background And History Of Enron Accounting Essay

Enron was founded in 1985 through the amalgamation of Houston Natural Gas and Internorth, a natural gas company based in Omaha, Nebraska, and rapidly became the major energy and petrochemical trade goods bargainer under the leading of its president, Kenneth Lay. In 1999, Enron moved its operations online, touting the largest online trading exchange as one of the cardinal market shapers in natural gas, electricity, rough oil, petrochemicals and plastics. Enron diversified into coal, transportation, steel & A ; metals, mush & A ; paper, and even into such trade goods as conditions and recognition derived functions. At its extremum, Enron was describing grosss of $ 80 billion and net incomes of $ 1 billion, and was for six back-to-back old ages lauded by Fortune as America ‘s most advanced company. The sudden surrender, nevertheless, of Enron Vice-Chairman Clifford Baxter in May of 2001 and subsequent surrender of CEO Jeffrey Skilling in August of 2001, both of whom retired for unrevealed personal grounds, should hold served as the first indicant of the problems brewing within Enron. Mr. Skilling had been elected CEO merely months before, and Mr. Baxter had become Vice-Chairman in 2000. Finally, amidst analysts ‘ and investors ‘ inquiries sing unrevealed partnerships and rumours of crying accounting mistakes, Enron announced on October 16, 2001 it was taking a $ 544 million dollar after-tax-charge against net incomes and a decrease in stockholder equity by $ 1.2 billion due to related minutess with LJM-2. As will be discussed in the undermentioned subdivision, LJM-2 was partnership managed and partly owned by Enron ‘s CFO, Andrew Fastow. The LJM partnerships provided Enron with a spouse for plus gross revenues and purchases every bit good as an instrument to fudge hazard. Less than a month subsequently Enron announced that it would be repeating its net incomes from 1997 through 2001 because of accounting mistakes associating to minutess with another Fastow partnership, LJM Cayman, and Chewco Investments, which was managed by Michael Kopper. Mr. Kopper was the pull offing manager of Enron ‘s planetary finance unit and reported straight to the CFO, Mr. Fastow. Chewco Investments was a partnership created out of the demand to deliver an outside investor ‘s involvement in another Enron partnership and will be discussed at length in the undermentioned subdivision. Such restatements sparked a formal probe by the SEC into Enron ‘s partnerships. Other questionable partnerships were coming to visible radiation, including the Raptors partnerships. These restatements were prodigious, and combined with Enron ‘s revelation that their CFO Mr. Fastow was paid in surplus of $ 30 million for the direction of LJM-1 and LJM-2, investor assurance was crushed. Enron ‘s debt evaluations later plummeted, and one month subsequently, on December 2, 2001, Enron filed for bankruptcy protection under Chapter 11.Q. 1 ) What were the steps which Enron had missed to regulate during the full dirt?At the clip of its filing for bankruptcy in December 2001 the complex industrial construction of Enron was to the full grasped by few foreigners, and more complete information as to the true degrees of its assets, liabilities and off-balance-sheet places was still blossoming. An thought of the house ‘s complexness can be obtained from such characteristic s as its 2,800 offshore units and the 54 pages required to name people and companies owed money by Enron. This was a far call from the house which in the 1980s specialized in the proviso of natural gas grapevines and related services. But from these beginnings Enron expanded unrelentingly into trading activities in 1,800 merchandises or contracts and 13 currencies. Part of the motive of Enron ‘s behavior was similar to that of many other houses in the 1990s, deducing from the links between stock monetary values and executives ‘ wage and wealth, above all through stock options. However, in Enron ‘s instance the factor of its recognition evaluation was besides of import. The house ‘s rapid enlargement required entree to big sums of funding ; and as its engagement in trading activities grew, so did the importance of its recognition evaluation since this determined its funding costs and crucially the willingness of its counterparties to merchandise with it. In order to keep the house ‘s recognition evaluation Enron sought it to be indispensable that it portrays a favorable income, while avoiding an inordinate purchase on Enron ‘s balance sheet. So as to accomplish this, the house resorted to extraordinary goings from transparence which affected the house ‘s dealingss with investors and creditors, its ain board of managers ( and therefore an of import portion of its internal control ) , and other stakeholders of the corporation. The house ‘s usage of particular purpose entities ( SPEs ) was portion and package of the patterns employed to pull strings the house ‘s net incomes figures and balance sheet, as was resort to hedge and the usage of derived functions in struggle with coverage regulations or concern logic ( or both ) . Many of the minutess associated with this use were besides associated with self-dealing by Enron executives taking to significant personal enrichment. In summing up the causes for Enron ‘s autumn are ascribed to Enron ‘s failure to detect good corporate administration. Enron ‘s showy use of grade to market accounting. Enron ‘s complex minutess with particular purpose entities. This analysis has been restricted to Enron ‘s non observation of good corporate administration. Corporate administration is concerned with the relationships between a concern ‘s direction and its board of managers, its stockholders and loaners, and it ‘s other stakeholders such as employees, clients, providers, and the community of which it is a portion. The capable therefore concerns the model through which concern aims are set and the agencies of achieving them and otherwise monitoring public presentation are determined. Good corporate administration follows rules which still vary significantly among states and which are presently the topic of assorted enterprises designed to accomplish understanding on an acceptable model of basic criterions. Execution of rules of good corporate administration presupposes satisfactory public presentation on the portion of several different parties from both the private and public sectors. The function of these parties must be complemented by effectual ordinance, which in the instance of a house with operations every bit complex a s Enron includes non merely major regulators of the fiscal sectors but besides the regulator of the energy sector. Certain facets that will be dealt, herein, are: Enron ‘s system of inducements and countenances Board of managers Accountants/auditors Banks, Financial analysts and SECsEnron ‘s system of inducements and countenancesThe influence of the house ‘s stock monetary value on the inducement system for Enron ‘s employees became progressively of import during the long fiscal roar of the 1990s. In the instance of senior staff this reflected a wage system of which a cardinal portion consisted of stock options. For other staff much of their nest eggs was invested in Enron stock with the active encouragement of Enron ‘s ain direction. An of import portion of this procedure consisted of retirement nest eggs programs under which staff ‘s ain parts were topped up by parts from Enron itself. Many of Enron employees had invested significant amounts in Enron ‘s ain stock ; this was actively encouraged by Enron ‘s direction itself. But at the same clip Enron officers and a few managers were themselves selling the house ‘s stock on a monolithic graduated table, gross revenues no uncertainty partially due to normal portfolio variegation but besides likely to hold been progressively influenced by insider cognition of the turning precariousness of Enron ‘s existent state of affairs.Board of managersIn order to accomplish good corporate administration an of import function is attribute to histrions in the board of managers and independent external hearers. Key maps of the board of managers, which were peculiarly relevant in the instance of Enron, include choice and wage of executives, being watchful to possible struggles of involvement adversely impacting the house, and guaranting the unity of the company ‘s systems of accounting and fiscal coverage . Prerequisites for satisfactory public presentation include entree to accurate and timely information bearing on the fulfillment of these duties. It should be emphasized that when looking at the managers of Enron ‘s Board it was apparent that the managers did non map independently. Fiscal ties between Enron and a bulk of its managers seem to hold weakened their objectiveness in their inadvertence of Enron. Such relationships with Enron may hold made it hard for such board members to be nonsubjective or critical of Enron direction. Many of these Enron Board members may hold felt that their compensation might be endangered by oppugning such concerns in Board meetings, therefore, bring forthing weak â€Å" nodders and flunkies † as managers and thereby, lending to the autumn of Enron. One widely recognized rule of good corporate administration is that the board be independent of direction. It is indispensable that a board be capable of looking objectively at the direction and outside professional advisers of a house, and Enron ‘s Board was non capable in this regard. It should besides be mentioned here that of the compensation paid to the board a significant proportion was in the signifier of stock options, a pattern capable of exercising on the board pressures to O.K. determinations probably to hold a favorable influence on the house ‘s stock monetary value similar to those besides exerted on direction. The Board should work to assist avoid struggles of involvement, guarantee scrutinizing independency and accurate fiscal coverage, oversee compensation patterns, every bit good as many other dislocations that occurred within Enron. Compromised by its restraints and conventionality the Board failed in its undertaking.Accountants/auditorsSing scrutinizing good corporate administration requires high-quality criterions for readying and revelation, and independency for the external hearer. Enron ‘s external hearer was Arthur Andersen, which besides provided the house with extended internal auditing and consulting services. The history of dealingss between Enron and Arthur Andersen suggests that they were often characterised by tensenesss due to the latter is scruples refering several characteristics of Enron ‘s. Materials from Audit Committee meetings indicate that its members were cognizant of such bad accounting methods being employed by Enron, but did non move on them. These concerns, nevertheless, were ne'er decently addressed and were non efficaciously communicated to the Audit and Compliance Committee by Andersen. It is of import to stress that Enron was utilizing engineerings ( or complex fiscal techniques ) that helped to befog the house ‘s true fiscal consequences. Had investors been more cognizant of and understood the significance of such extremely structured partnerships, they would non hold been as deceived by the fiscal consequences and would hold looked more skeptically at the house ‘s fiscal status. The deficiency of fiscal coverage transparence represents the failure of another bed of corporate administration protection that stockholders are usually provided. Stockholders rely on the fiscal studies and information that direction produces. When such studies are inaccurate and have been manipulated stockholders are stripped of another mechanism that helps to truly supervise the public presentation of direction, which is what happened with the instance of Enron.Banks and Financial analystsEnron ‘s Bankss were profoundly involved in the house ‘s resort to techniq ues for the use of its reported net incomes and balance sheet. The Finance Committee should hold taken a more proactive function in analyzing and supervising the minutess. It should be seen that the Finance Committee holding been cognizant of the unstable nature of the related-party minutess in Enron, failed in its duty of supervising the minutess. A forum for more extended inquiring from managers sing the minutess was the ground that such a commission existed. Their occupation was to examine and take apart the minutess that they reviewed and to supervise hazard, neither of which they did for these related-party minutess. Most fiscal analysts covering Enron stock continued to urge it to investors good into the fall of 2001, even as disclosures refering Enron ‘s accounting and direction weaknesss began to proliferate. Many of the analysts made this recommendation even though they admitted that they did non to the full understand the house ‘s operations and construction.Q. 2 Lacuna in the bing jurisprudence due to which the Enron dirt took topographic pointThe Enron LoopholeThe Commodity Exchange Act exempts certain energy derived functions contracts from ordinance by the Commodity Futures Trading Commission ( CFTC ) . These freedoms are popularly known as the â€Å" Enron loophole. † Soaring energy monetary values have raised concerns about whether the CFTC has adequate information about these unregulated markets to supervise energy trading in a comprehensive mode. The Farm Bill established a more rigorous regulative government for electronic trading installations that offer contracts that play a important function in puting energy monetary values. A figure of other measures in the hundred-and-tenth Congress would enforce new coverage or regulative demands on the bilateral energy barters market, which was non addressed by the Farm Bill. This study will be updated as legislative developments warrant. In 2000, Congress passed the Commodity Futures Modernization Act whose cardinal intent was to put out the conditions under which derivative fiscal contracts – instruments like hereafters, options, or barters, whose value is linked to the monetary value of some implicit in trade good – could be lawfully traded in the over-the counter ( OTC ) market, that is, away the hereafters exchanges that are regulated by the Commodity Futures Trading Commission ( CFTC ) . The CFMA established three classs of trade goods and made them subject to changing grades of ordinance: fiscal trade goods ( such as involvement rates, currency monetary values, or stock indexes ) were defined as excluded trade goods. Excluded trade goods can be traded in the OTC market with minimum CFTC inadvertence, provided that little public investors are non allowed to merchandise. A 2nd class is agricultural trade goods ; here, because of concerns about monetary value use, the jurisprudence specifies that all derived functions based on farm trade goods must be traded on a CFTC-regulated exchange ; unless the CFTC issues a specific freedom after happening that a proposed OTC agricultural contract would be consistent with the public involvement. Finally, there is a 3rd â€Å" all-other † class – an exempt trade good – which includes whatever is neither fiscal nor agricultural. In today ‘s markets, this means chiefly metals and energy trade goods. The statutory freedom from ordinance provided by the CFMA for exempt trade goods is normally known as the â€Å" Enron loophole. † Before its prostration in 2001, Enron Corp. was a innovator in OTC energy trading and developed an electronic market ( Enron Online ) for trading physical and derivative contracts based on a figure of energy merchandises. Defined in the jurisprudence as fiscal establishments, insurance companies, broker/dealers, authorities units, professional hereafters bargainers, and concerns and persons run intoing certain plus and income thresholds. The given is that these are sophisticated bargainers who do non necessitate the protections offered by authorities ordinance. â€Å" Trading installation † is defined in jurisprudence as a â€Å" installation or system in which multiple participants have the ability to put to death or merchandise understandings, contracts, or minutess by accepting commands and offers made by other participants that are unfastened to multiple participants in the installation or system. † These are defined as eligible contract participants who ( 1 ) trade in the physical trade good or ( 2 ) on a regular basis provide hazard direction or hedge services to those who do. Defined as a trading installation, that operates over an electronic or telecommunications web and maintains an audit trail of minutess. Basically, one of the ways to counter fiscal dirts is to better the quality of scrutinizing services. However, the current legal, regulative and corporate administration model is robust and sufficient to protect the market. This is hard because the figure of fiscal dirts affecting hearers is increasing. Furthermore, whilst corporate administration may hold improved but the hearers ‘ responsibilities and duties are shrouded in enigma and mystique as of all time. There is a blank in the current legal model as the responsibilities and duties reposed on hearers under common jurisprudence, ‘the Companies Act ‘ , BAFIA and the CMSA are unequal in countering the fiscal dirts.Other defectsEnron, an energy trading company is the first dirt which shook up the scrutinizing profession although there were many instances affecting hearers since the 18 century. Enron has caused a crisis to the assurance in hearers and the dependability of fiscal coverage. The audit quality and the independency of the hearers were questionable. This is because the hearers, who were Arthur Andersen, were non merely having fees for scrutinizing but for non-audit services excessively i.e. for consultancy services. In 2001, Arthur Andersen earned US $ 55 million for non-audit services. Furthermore, there were regular exchanges of employees within Enron from Arthur Andersen. Under the common jurisprudence responsibilities and duties, there is no responsibility reposed on the hearers to avoid struggle of involvements. Therefore, the fact that Arthur Andersen was offering non-audit services is non a breach of jurisprudence in the first topographic point. Under ‘the Companies Act ‘ , although independency of the hearers is indispensable as can be seen in S. 9 of ‘the Companies Act ‘ which disqualifies certain individuals from being eligible as hearers, the proviso does non cover with issues refering the offering of non-audit services to the company. This is because the proviso merely prohibits an employee, officer, spouse or employee or employer of an officer from being appointed as an hearer. The offering of the non-audit services by the hearers to a company is in the capacity of an independent contractor. The jurisprudence assumes that such individuals are independent. This is because independency is the basis for scrutinizing. However, there will be struggle of involvement and hence the independency of the hearer will be affected. Although Arthur Andersen was doing a study on the company ‘s histories, they did non describe fraud to the stakeholders. This is because the fraud was committed by the direction. Kenneth Lay took place US $ 152 million although the company was confronting a loss. If the hearers were to describe they likely will non be appointed in subsequent old ages or be engaged for non-audit services. They made sure that they were in the direction ‘s good books. They maintained confidentiality but for the incorrect grounds. The U.S. authorities assured the stakeholders that Enron was merely a instance of one bad apple. Nonetheless, in 2002, WorldCom which is one of the biggest telecommunications company in US collapsed. The issue sing hearers reached a high degree due to Enron. It was found that the hearers, Arthur Anderson, did non take proper stairss in observing accounting abnormalities. Although it is the responsibility of the hearers to observe accounting abnormalities, they failed to make so. Since they failed to make so truly, they should be apt. As a consequence of Enron, the audit house Arthur Andersen in Malaysia was dissolved. On the other manus, it is hard to find the scope of the hearers ‘ responsibilities and duties. This is because in at least four affairs, the American International Group Incorporated ‘s hearer i.e. PricewaterhouseCoopers are cognizant of debatable accounting but decided that they were non material. If the position is shared by the scrutinizing profession, it can be considered that the hearers have performed their responsibilities and duties consequently. However, the position must besides be agreed by the tribunals before set uping whether the hearers have performed their responsibilities and duties consequently. When Enron took topographic point, it was thought it could non go on in Malaysia. In fact the SC believed that since Malaysia patterns different set of accounting and auditing regulations. However, much before Enron, there have been instances which involved scrutinizing dirts. In fact the dirts pose a changeless menace to the regulative construction, public trust and assurance in the market economic system. Therefore, it has raised concerns sing the credibleness of the audit profession. The consequence of these alterations was that, what had antecedently been a system of healthy cheques and balances became a united forepart at the disbursal of investors. Alternatively of holding opposed involvements that served to protect investors, they now had an unhealthy common involvement. The fiducial responsibility that executives owed to stockholders took a back place to the chase of a short-run addition in stock monetary value. Accountants, who had once policed fiscal studies in order to protect the public, now had a strong inducement to assist executives to make whatever it took to hike portion monetary value in order to maintain them as confer withing clients. And investing bankers no longer served as sure advisors to their clients, reconnoitering out the best securities. They found it more advantageous to work with executives and comptrollers to finance trades that raised stock monetary values, even if it meant selling out their clients.Q.3 ) What were the Amendments tha t were brought in station Enron Issue?The Enron Scandal caused a loss of an estimated $ 74 billion to the stockholders. After the prostration of Enron, several issues were earmarked for the attending of reformists including: – The function of concern financess in political candidacy. – The extent of energy companies ‘ influence on national energy policy. – The demand to reform pension Torahs to halt over-exposure to one stock and forestall a company from puting its pension financess in its ain stock. – The demand for higher criterions of transparence and revelation in the audit profession. – Potential struggles of involvement between consultancy and scrutinizing work undertaken by fiscal houses. – The demand for tighter ordinance on fiscal derived functions trading.Sarbanes -Oxley Act ( SOX ) of 2002The sudden prostration of Enron Corporation in late 2001, amid disclosures that its public accounting statements had been manipulated and falsified to hide the company ‘s true fiscal place, was the first in a series of major accounting dirts affecting American corporations. The response of the 107th Congress was to go through the Sarbanes-Oxley Act ( P.L. 107-204 ) , sometimes described as the most sweeping amendments to the securities Torahs since the 1930s. The SOX came as a US legislative response to the recent batch of accounting dirts. It provided for conformity with comprehensive reform of accounting and required for publically held companies to advance and better the quality and transparence of fiscal coverage by internal and external hearers. Companies must â€Å" list and track public presentation of their stuff hazards and associated control processs. â₠¬  Companies can no longer do loans to company managers. SOX Act besides did non turn to other cardinal causes: misaligned inducements ( e.g. , displacement from hard currency to stock option compensation focal point on short-term net incomes instead than longer run net income public presentation. Congress ‘s purpose in go throughing Sarbanes-Oxley was to reconstruct assurance in fiscal markets by increasing corporate answerability, heightening public revelations of fiscal information, and beef uping corporate administration. More terrible condemnable punishments for securities fraud were besides enacted. The Securities and Exchange Commission ( SEC ) has adopted more than a twelve concluding regulations to implement the Act ‘s commissariats. These regulations raise criterions of answerability for corporate executives, boards of managers, independent hearers, and corporate lawyers. Some of the of import characteristics of the Act were: The Act created a national Accounting Oversight Board that, among other activities, must set up the moralss criterions used by CPA houses in fixing audits. It was required that the hearers retain audit working documents for specified periods of clip. It was required that hearer rotary motion forbiding the same individual from being the lead hearer for more than five old ages. It was required that the CEO and CFO certify that the company ‘s fiscal statements are true, just and accurate. The Act prohibited corporations from widening personal loans to executives and managers. It was required that the audited company discloses whether it has adopted the codification of moralss for its senior fiscal officers. It was required that the SEC on a regular basis review each corporation ‘s fiscal statements. The Act prevented employers from retaining against research analysts that write negative studies. It imposed condemnable punishments on hearers and clients for falsification, destructing, changing or hiding records. It imposed all right or penalty on any individual that defrauds stockholders. It increased punishments for mail and wire defraud from 5 to 20 old ages in prison. The Act establishes condemnable liability for failure of corporate officers to attest fiscal studies.A Few Possible Lessons and actionsa-?We need a structural inspection and repair of the system, including:New regulations forbiding houses that do the accounting for a company from making any confer withing for that company Through run finance reform, a committed attempt is needed to acquire large money out of political relations Reregulation and inadvertence of energy trading and distribution a-?We must penalize corporate irresponsibleness: More attempt and diligence is needed in tracking and exposing corporate irresponsibleness and authorities must beef up the current slap-on-the-wrist penalties. At a start, this includes a continued thorough probe of the Enron/Andersen by Congress, the SEC, and the Justice Department, with the public non accepting a watered down version from the authorities. a-?Workers should hold more engagement and power in direction determinations, particularly when pension financess are involved. If this had been in topographic point, Enron perchance would n't hold collapsed, and the employees surely could hold salvaged some of their nest eggs. Losing one ‘s full pension fund is good evidences for demanding employee determination doing power to forestall it in the hereafter. a-?We demand to fight against trade understandings – demand to go on to construct a strong, widespread battle against these trade understandings such as the GATS, and expose them for what they truly are: mechanisms for development of the universe ‘s people, land, resources, and public services. The authorization of these understandings is to let for the Enron ‘s of the universe unrestricted entree to privatise which will probably merely take to more Enron ‘s on a planetary graduated table. Without this battle, local and public services will go on to be lost.