Saturday, October 12, 2019

Catch 22 :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Catch-22 by Joseph Heller is an interesting novel in the fact that throughout the entire novel the plot seems to go nowhere. It just seems to be a bunch of events strung together through the main character Yossarian. These events, however powerful, don’t seem to lead to much of a point, until the reader finishes. Then, out of nowhere, comes the meaning behind the book. Heller does a great job of ending the book. By having Yossarian run away the meaning of the book is set in stone. Catch-22 is a novel which discusses the fact that the importance or value of one thing to one person, could be completely different to another, like in the cases of selling goods over human life with ex-P.F.C. Wintergreen, Milo Minderbinder with his wheeling and dealing and Doc Daneeka and his description of what it takes to get home. Each character in the novel seems to have a certain way in which they judge their power, importance, worth and/or duty. Throughout the entire book, the only character that resembles someone with good opinions of himself is Yossarian. He appears to be the only character that realizes the insignificance the war effort is because almost all the people in the novel are fighting for the wrong reason. He says, â€Å"Am I supposed to get my ass shot off just because the colonel wants to be a general?†. Other characters, like ex-P.F.C. Wintergreen respond to questions with answer that seem to make no sense. In the case where Yossarian is requesting that Wintergreen get them off the flight to Bologna because they will probably die, Wintergreen comes back with the unbelievable answer â€Å"Then you’ll have to be killed. ...if your destined to be killed over bologna, then you’re going to be killed, so you might just as well go out and die like a man. I hate to say this, Yossarian, but you’re turning into a chronic complainer†. The importance of life is gone. Ex-P.F.C. Wintergreen is more concerned about peddling his goods throughout the war then he is about the life of a friend. Another strange character in the story was Milo Minderbinder. The person originally brought in to run the mess hall, who later had his own business, M & M Enterprises, in which he traded things in order to gain stuff for himself. He collected stuff, like art and sculptures, that would be really valuable after the war. The only problem with this, is that it got to the point that he would trade things valuable to the

Friday, October 11, 2019

Drug Addiction Essay

Drug addiction is a dependence on an illegal drug or medication. Many people confuse it with drug dependency, which is when a person needs a drug to function normally. The difference between drug addiction and drug dependence is drug dependence is when a person needs a drug to function normally, like some blood pressure medications can cause a physical dependence, but the person is not addicted to the drug. A person can have a physical dependence, but not be addicted. Many scientist believe that drug addiction is a brain disease, and this disease causes compulsive drug-seeking and use, despite the consequences that person may suffer. Taking a drug causes surges in your brain of dopamine. Dopamine is a neurotransmitter, which is a chemical substance that is released at the end of a nerve fiber by the arrival of a nerve impulse and transfers that impulse to another nerve fiber or some other structure. A â€Å"messenger of the brain. † Dopamine is in the mood-changing category of neurotransmitters. When dopamine surges in your brain, it causes immense pleasure. Your brain remembers this and wants more, and you are addicted. Dopamine is the reason some people over eat and are obese, and people are addicted to alcohol and drugs. Biological history of addiction, abuse or other scaring experiences in early childhood, mental disorders (such as depression) and early use of a drug are the reason some people get addicted, while others don’t. Many people start using drugs out of curiosity, to have a good time, their friends do it, to improve athletic performance or to ease stress, anxiety or depression. Signs of drug addiction are when a person is neglecting their responsibilities, depression, drowsiness, poor memory. Teen drug addictions symptoms may be problems at school, physical health issues, neglected appearance, changes in behavior and / or spending money. All different types of drugs have different symptoms. Marijuana symptoms are red eyes, decreased coordination, poor memory, increased appetite, difficulty concentrating and slowed reaction time. Barbiturates and benzodiazepine symptoms include dizziness, slurred speech, confusion and slowed breathing and increased blood ressured. Cocaine and other stimulant use symptoms are decreased appetite, rapid speech, irritability, weight loss, restlessness, and increased heart rate, blood pressure and temperature. â€Å"Club Drug† signs are exaggerated happiness or well-being, reduced inhabitations, heightened or changed sense of sight, sound and taste and drowsiness or loss of consciousness. Hallucinogens, which I think are the scariest, can cause hallucinations, tremors, permanent mental changes in perception and flash-backs to the hallucinations, even years and years later. Marijuana is the most popular drug that people are addicted to. The use of marijuana has more than tripled among 18-20 year olds since 1984. And the addiction age for marijuana is getting younger. Of Americans ages 12 and older an estimated 41% have smoked marijuana at least once. Around 16% people in the U. S smoke marijuana on a daily basis. Many people believe that â€Å"weed† isn’t addictive or harmful, but the truth it is addictive and harmful. There is an estimated 16 million drug users in America. Of the 5. million marijuana smokers in America, more that 62% are addicted. Of teenagers in treatment, 60% have primary marijuana diagnosis. Emergency Room visits caused by marijuana since 1994 has risen 176%, and now surpass visits caused by heroin. And marijuana is also harmful because it is a proven fact that marijuana and violence are linked. People who smoke marijuana weekly are four times more likely to engage in violent activity. Marijuana is a gateway drug. Of d rug abusers, 99% start by smoking marijuana. People who smoke marijuana are eight times more likely to have used cocaine, 15 times more likely to have used heroin and 5 times more likely to develop a need for treatment. Cigarettes also pose a huge problem. The estimated world’s population is 6. 5 billion, and of that, more than 1. 3 billion people (about 1/5 the world’s population) smoke tobacco cigarettes regularly. Tobacco contains a very addictive and dangerous drug called nicotine. Nicotine in through the lungs into the bloodstream, then into the brain, making the smoker feel relaxed yet alert. Nicotine is the reason 7 out of 10 smokers want to quit, but can’t, because they are addicted to the nicotine. Scientists believe by 2050, 400-500 million more people will smoke cigarettes. That’s a scary thought, considering that right now 1,200 people die each year from tobacco-related illnesses. For women who are addicted to a drug, it increases risk for anemia, blood, heart and skin infections and hepatitis. It also increases the risk of STDs. It is dangerous for a pregnant woman to use drugs because most drugs cross the placenta, and cause direct toxic/poisons effects and the child can be born with a drug addiction. The use of marijuana during pregnancy is linked to behavioral problems in the child. The use of cocaine during pregnancy can bring on premature delivery, or stillborn. Many people believe that overcoming drug addiction is just a matter of will power, but the truth is drug addictions alters the brain in ways that create powerful cravings and compulsion to use that drug. Drug addiction is a scary thing, and many people believe that once you are addicted, you can never recover because it is a brain disease. Yes, it’s a brain disease, but you can recover.

Thursday, October 10, 2019

Fair Value Accounting Essay

Topic: To what extent is â€Å"Fair Value Accounting† an effective method in measuring the values of financial instruments in financial statement? In recent years, the breakout of global financial crisis has raised controversial debates about whether or not fair value accounting (FVA) is an effective method in measuring the values of financial instruments (Laux & Leuz, 2009). As two main accounting standards around the world, both International Financial Reporting Standards (IFRS) and US Financial Accounting Standards (FAS) have adopted FVA as an accounting method to judge the values of some financial instruments (Mala and Chand, 2011). This essay will argue that although FVA can provide timely and transparent price information to the users of accounting information in some cases, there are potential problems of FVA in measuring the values of financial instruments on account of unreliable evaluation models, biased prices in inefficient markets and a negative price contagion effect. There are three main parts in this essay. Firstly, it will give the definition of FVA and then it will analyze why the effectiveness of FVA may be limited from three aspects, namely unreliable evaluation models, biased prices in inefficient markets and a negative price contagion effect. At last, it will consider the pros of FVA regarding the timely and transparent information it provides in some cases and analyze the pros. According to Financial Accounting Standards 157, fair value accounting can be defined as â€Å"an accounting method to measure the values of assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date†. That is to say, FVA relies on the actual market prices of the financial instruments and records the exact market prices on the financial statements. In fact, FVA replaces historical cost accounting (HCA) with the development of accounting standards (Boyer, 2007). Compared with FVA, historical cost accounting can be described as an accounting measurement of values based on the original or historical cost when the company got the assets or liabilities. For example, a company bought a stock for 50 pounds last year. In this year, the price of the stock increases to 100 pounds. Under FVA, the company should record the value of  the stock at 100 pounds this year while 50 pounds will be recognized under HCA. As the replaced FVA has been regarding as accelerating the global financial crisis, it draws a lot of attention in respect of its potential weaknesses in the accounting field. Firstly, the model to estimate fair values of financial instruments in illiquid markets seems to have insufficient reliability (Laux & Leuz 2009 and Mala Chand 2011). If the markets for the identical or similar financial instruments whose values need to be evaluated are active, the available prices can be used to evaluate the fair values of them (Laux & Leuz 2009). However, if the markets do not exist, which means the the markets are inactive or illiquid, the fair evaluation model is needed to estimate the fair value of the financial instruments (Ball 2006). Specifically speaking, the model to evaluate fair values of financial instruments rely on the future cash flow of the financial instruments and borrowing rate of the company. The future cash flow can be described as the future cash inflow (income) and outflow (expense) brought by the financial instruments whilst the borrowing rate of a company can be considered as the cost of capital which can be invested in other investments rather than the financial instruments. The users of the evaluation model should firstly predict the future cash flow of the financial instruments and then use the borrowing rate of the company to calculate the present fair values. Ljiri (2005) states that using model to estimate the values of financial instruments provides significant discretionary power to the users and gives uncertainty, which may influence the objectivity of the valuation of financial instruments. Indeed, the same financial instrument could be evaluated differently on account of different estimation of future cash flows and distinct borrowing rate. Because the users of the evaluation model have the power to forecast the future cash flow, different users may have distinct estimations of the same financial instrument based on their perspectives of its future profitability. In addition, different companies may have different borrowing rates due to distinct industries involved. Thus, the above two uncertain factors affects the objectivity of the fair evaluation of the financial instruments, which limits the reliability of the evaluation model. Secondly, the inefficient markets could distort prices, which has a negative effect on the basis of FVA (Laux & Leuz 2009). An inefficient market can be defined as a market in which the prices of financial instruments can not be measured accurately due to the inefficient information it provides (Aboody et. al 2002). Additionally, Lim and Brooks (2010) review the empirical literature about the evolution of market efficiency over time and find that the market cannot be always efficient and market inefficiency can be easily caused by investor irrationality and liquidity problems. That is to say, the market prices of financial instruments could be distorted by biased behaviors of investors, such as overconfidence or overreaction to a stock, and liquidity problems, such as illiquid market for a long-term bond. What’s more, the distorted prices can not reflect the real values of financial instruments, which makes FVA lose the reliable basis to measure the fair value of financial instruments. Therefore, the biased prices in the inefficient markets tend to the appropriateness of fair evaluation of financial instruments. Thirdly, Laux and Leuz (2009) argues that FVA could enforce negative price contagion in the financial markets, which has been considered as the main cause of rapid spread of global financial crisis. It is argued that FVA has stimulated the financial crisis in a vicious spiral and leading to the spread and depth of the financial crisis (Begtsoon 2011, Allen and Carletti 2007, Appelbaum 2009 and Jones 2009). To be specific, after financial crisis broke out, the liquidity of financial instruments’ markets dried up, which means very few trades of the financial instruments existed in the markets (Begtsoon 2011). As a result, the market pricing mechanism became dysfunctional because the prices should be evaluated from very few trades, which resulted in low prices of financial instruments (ibid). In turn, the low prices put pressure on the financial statements of some financial institutions in terms of assets depreciation under FVA (Allen & Carletti 2008). In order to keep capital requirements, the financial institutions had no choice but to sell assets at low prices, which led to lower prices of financial instruments in the markets and stimulated further assets depreciation on other financial instruments’ financial statements under FVA  (Plantin et al. 2008a). To sum up, the prices in the market could negatively influence the evaluation of financial instruments under FVA and at the same time, the evaluation of financial instruments under FVA could have a further negative effect on the market prices, which forms a vicious circle that can speed up the price contagion and fluctuations. Nevertheless, supporters of FVA believe that FVA can provide transparent and timely information for the users of accounting information (Brown 2008). As Hughes (2009) says, the function of FVA is â€Å"like that of the thermometer-it mirrors reality, it does not create it†. Since FVA can reflect what is happening in the market on the financial statements immediately, it allows the information users to get easy access to the most timely and transparent market information. In addition, Hinks (2009) argues that the useful information provided by FVA allows the investors and regulators to approach to the up-to-date position of financial institutions and encourage them to make corrective decisions. Indeed, it cannot be denied that FVA can provide prompt and transparent price information in some cases. However, it is not always the case which contributes FVA to an effective measurement to value financial instruments. First of all, in an illiquid or inefficient market for some financial instruments, even if FVA could provide timely price information of the financial instruments, the timely information provided is unreliable, which leads to the uselessness of the timely and transparent information provided by FVA. Secondly, even though the financial instruments have an active or efficient market, FVA cannot result in increased transparency of information in financial statements as expected (Krumwiede 2008). Thirdly, under FVA, timely price information would lead to volatility of financial statements (Barth 2004). The continuous volatility of financial statements causes confusion for the users of accounting information and raises the company’s cost to keep accounts. Hence, although FVA could offer some timely and transparent information to the users, these information limits to some extent because of unreliable information, limited transparency and volatility of financial statements. In conclusion, this essay has discussed three aspects limiting the effectiveness of FVA to measure the values of financial instruments, including evaluation model, inefficient markets and price contagion effect. In addition, it also considers the pros of FVA in terms of timely and transparent information provided in some cases. It can be concluded that even though up-to-date and transparent information could be provided by FVA occasionally, the effectiveness of FVA to measure the values of financial instruments has been limited due to the unreliable evaluation model, distorted prices in inefficient markets and a negative price contagion effect. Because of word limit, this essay cannot cover the detailed application of FVA to specific kind of financial instrument. However, the above discussion can clearly show that FVA has some general problems in measuring the values of financial instruments. Based on above analysis, it can be suggested that the problematic aspects of FVA could be improved or revised by providing more clear explanation and more specific regulations by the constitutors of accounting standards and for some specific financial instruments with illiquid or inefficient markets, it is better to use some other methods to measure their values.

Learning and Sleep Essay

Title: 234 Provide support for sleep Level: 2 Credit Value: 2 GLH 13 Learning Outcomes The learner will; Assessment Criteria The learner can; 1. Understand the importance of sleep 1Explain how sleep contributes to an individual’s well-being 2Identify reasons why an individual may find it hard to sleep 3Describe the possible short-term and long-term effects on an individual who is unable to sleep well 2. Be able to establish conditions suitable for sleep 1 Describe conditions likely to be suitable for sleep 2 Minimise aspects of the environment likely to make sleep difficult for an individual. 3 Adjust own behaviour to contribute to a restful environment 4 Describe actions to take if the behaviour or movement of others hinders an individual’s ability to sleep 3. Be able to assist an individual to sleep 1Explain the importance of a holistic approach to assisting sleep 2Encourage the individual to communicate the support they need to sleep 3Assist the individual to find a position for sleep consistent with their plan of care 4Support the individual to use aids for sleep in ways that reflect the plan of care and follow agreed ways of working 4. BE ABLE TO MONITOR SLEEP 1ESTABLISH WITH THE INDIVIDUAL. and others how sleep will be monitored 2Record agreed observations relating to the individual’s sleep and the assistance given 5. Know how to access information and advice about difficulties with sleep 1Describe situations in which additional information or assistance about sleep would be needed 2Explain how to access additional information and assistance Additional information An individual is someone requiring care or support Agreed ways of working will include policies and procedures where these exist Others may include: †¢family †¢friends †¢advocates †¢line manager †¢health professionals. †¢others who are important to the individual’s well-being Unit aim (s) This unit is aimed at those working in a wide range of settings. It provides the learner with the knowledge and skills required to establish conditions suitable for sleep and support the individual to sleep. Assessment requirements specified by a sector or regulatory body (if appropriate) This unit must be assessed in accordance with Skills for Care and Development’s QCF Assessment Principles. Learning outcomes 2, 3 and 4 must be assessed in a real work environment. Details of the relationship of the unit and relevant national occupational standards HSC216.

Wednesday, October 9, 2019

Motivation children and our selves to learn Essay

Motivation children and our selves to learn - Essay Example Therefore, motivation plays a very vital role from a very early age since it determines the future. Research has revealed that motivation makes the children do well at schools. Similarly, motivation also enables the individuals working at organizations perform well. This is because they feel that they have to be the best, and therefore, they try for the best. Motivation is the driving force that makes an individual achieve the desired goals in an effective manner. In the past years a lot of research work has been done on the topic of motivation, and this is because only if a person is willing to perform any task, he will be motivated to do it. As depicted by the saying that one â€Å"can take his horse to the water but cannot force him to drink it unless he wants to.† Such is the phenomenon of motivation (Wells, 1999). In order to boost learning, one must expect the children and the individuals to succeed, because this belief greatly improves the success of improvement. Children are aware of the way in which their parents see them because they tailor their actions with regards to the views of their parents. Therefore, parents and teachers must have high expectations from the children because this boosts learning. However, it is also essential to communicate the expectations to the children but during this, it should be ensured that the expectations are designed with regards to the strengths and the weaknesses of every child and individual. Re-evaluation should also be done especially of the children because the habits change quiet frequently (Lonka, et.al., 2001). The goals of learning that are defined turn expectations into reality. Therefore, the children and we should know what is expected in order to accomplish goals. Some ways that can be opted to set meaningful goals include the following. 1. Writing down goals – Research has shown that the goals which are written have a higher probability to be achieved which will enable learning to take place.

Tuesday, October 8, 2019

Annotated Bibliography on Education Example | Topics and Well Written Essays - 1500 words

On Education - Annotated Bibliography Example The topics of self-esteem, moral development, cultural influences, peer relation, and family influence are all addressed as they pertain to this development of self-concept. Also some of the issues that may arise in any one of these categories are addressed as they may negatively impact this curtail developmental stage in an adolescence life. This book generally covers the psychological view of the stages of development, but it is written from an educational perspective, so they add in many relevant topics and solutions to aid educators in their pursuit of knowledge and growth. This source is very useful in giving a more clinical approach to the study of adolescent behavior and how outside influences can affect or alter psychological development. This source is very comparable to the other sources listed in that it comes from an educational point of view. However, it does have a slightly less emotional, more factual approach, which could prove useful in crediting my essay. I feel the information written in this book is very reliable, and all facts, concepts written are based on credited, sited works. I also do not feel that this source is biased. It is a source based on information, not emotion. The goal of this source is to inform the reader of the different stages of development. Laura E. Berk, is a distinguished professor of psychology at Illinois State University, where she teaches human development to both undergraduate and graduate students. She has a doctoral degree in early childhood development and education. from the University of Chicago. This bo ok was very helpful in aiding me in my search for information on how issues such as community, prejudices, and cultural acceptance affects the youth of our society. It helped to shape my argument by giving me factual, relevant information on ways one’s acceptance into society and by peers, especially at this age, can affect the entire well being and person one becomes. I can use the facts given in this source to aid the development of my argument and the credibility of my essay. This source did not change my initial outlook on the topic, it did, however, give me useful information in developing my ideas. Bode, Patty, and Sonia Nieto. Affirming Diversity: The SocioPolitical Context of Multicultural Education. 5th ed. Boston. Allyon & Bacon, Inc., 2008. Print. This books looks at the necessity and benefits of a multicultural education for all students. It is intended for both current and soon to be teachers. It discusses the topics of how personal, social, political, cultural, and educational factors affect whether a student succeeds or fails in the classroom. It uses several case studies to demonstrate how the issues discussed in this book have played out in a real classroom. With the goal of this book being to enlighten the reader on how diversity affects students in today’s classroom I found it very informative for my research topic. Being that this is a reliable source, with an objective based approach, I found it very comparable to the other sources listed in this bibliography. The primary goal of this source was to inform, not persuade the reader on diversity in the classroom. The authors, Patty Bode and Sonia Nieto, are both well known, reputable publishers and active in the educational community. Patty Bode is a director of education at

Monday, October 7, 2019

Overcoming Shyness Via Writing Essay Example | Topics and Well Written Essays - 750 words

Overcoming Shyness Via Writing - Essay Example This granted me the ability to edit my thoughts and create much more informative or effective thought patterns that I often translated into effective verbal speeches. More importantly, the exercises and assignments in this course gave me an opportunity to improve myself as an analytical writer. That is because the exercises and assignments demanded that I have a thorough understanding of the topic offered up for discussion. As a writer, this class helped me improve my brain functions as well as my written and spoken speech skills. I had no idea before attending this class that there were so many different writing styles available to people. Oftentimes, I would just use the normal, everyday practice of writing notes or using text messaging when communicating with others. Through this class, I learned how to express myself through the written word in different styles. Which I will admit, made me seem like a more interesting person than I actually was. I also learned that using different styles for different occasions signifies a high sense of respect and value that one has for the person I am communicating with. Not being a native speaker of the English language, I will have to admit that the topics being discussed in class, and assigned for the written assignments were somewhat alien to me. That unfamiliarity proved to be a problem for me as the class progressed because I needed to spend quite some time familiarizing myself with the topics up for discussion. However, I will admit that this challenge also proved to be beneficial to me because it helped me improve my writing styles and skills. I learned how to write in a specific style depending upon a specific writing format and also the kind of information that I needed to present.Â