Hannin

Governmental and Nonprofit Accounting Nicole Tanner March 2, 2012 1-2. Five environmental differences between governments and for-profit business enterprises. 1. Organizational purposes – Commercial is to generate profit for its owners and government is for the well being of citizens. 2. Sources of Revenue – Business generate its income from sales. Government derives its income from taxes. 3. Potential for Longevity – Government rarely go out of business and Business longevity is determine by the need and success. 4.Relationship with Stakeholders – The government must show accountability for public funds and a business can use its resources as it deems appropriate. 5. Role of the Budget – Commercial it’s used for planning and control purposes, for government budgets carry the authority of law, preventing 1-3. Identify and briefly describe the three organizations that set standards for state and local governments, the federal government, and n ongovernmental not-for-profit organizations. 1. GASB set the accounting and financial reporting standards for state and local government in the US.GASB also set accounting and financial reporting standards for governmentally related not for profit organizations. 2. FASB set standards for profit seeking business and for nongovernmental not for profit organizations. 3. FASAB set the accounting and financial for the federal government. 1-4. What is the definition of a government as agreed upon by the FASB and GASB? Public corporations and bodies corporate and politic are governmental organizations. Other organizations are governmental organizations if they have one or more of the following characteristics. . Popular election of officers or appointment (or approval) of a controlling majority of the members of the organization’s governing body by officials of one or more state or local governments. 2. The potential for unilateral dissolution by a government with the net assets rev erting to a government. 3. The power to enact and enforce a tax levy. 1-5. Describe the â€Å"hierarchy of GAAP† for state and local governments, the federal government, and nongovernmental not-for-profit organizations. (See Illustration 1-2 come back to this) 1-8.GASB considers budgetary accounting and reporting to be important. List the principles outlined by GASB related to budgetary accounting and reporting. 1. An annual budget(s) should be adopted by every governmental unit. 2. The accounting system should provide the basis for appropriate budgetary control. 3. Comparisons should be included in the appropriate financial statements and schedules for governmental funds for which an annual budget has been adopted. 2-2. With regard to GASB rules for the financial reporting entity, answer the following: 1. Define the financial reporting entity.It is the primary government together with its component units. 2. Define and give an example of a primary government. Can be a state government, a general-purpose local government such as a city or county, or a special purpose government such as a school district. 3. Define and give an example of a component unit. Are legally separate organizations for which the elected officials of the primary government are financially accountable. 4. Define and describe the two methods of reporting the primary government and component units in the financial reporting entity. a.Primary Government -either appoints a voting majority of the governing body of the other organization or members of the primary government's governing body hold a majority of the seats of the other organization's board. Second, the relationship meets one of the following two criteria: a. The other organization provides either a financial burden or benefit to the primary government. b. The primary government can impose its will on the other organization. b. Component units – are legally separate organizations for which the elected officials of the primary government are financially accountable.In addition, a component unit can be an organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. 2-3. With regard to the Comprehensive Annual Financial Report (CAFR): 1. What are the three major sections? Introductory, Financial, and Statistical. 2. List the government-wide statements. Indicate the measurement focus and basis of accounting used for the government-wide statements. Basic Financial Statements Proprietary Funds Statements: Statement of Cash Flows.Governments use the accrual basis and the modified accrual basis of accounting. 3. List the governmental fund statements. i. General fund. This fund is used to account for general operations and activities not requiring the use of other funds. ii. Special revenue funds are required to account for the use of revenue earmarked by law for a particular purpose. State and federal fuel tax revenues require special revenue funds, because federal and state laws restrict these taxes to transportation uses. iii. Capital projects funds are used to account for the construction or acquisition of fixed assets[9], such as buildings, equipment and roads.Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. iv. Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund to account for their repayment. v. Special assessment funds account for public infrastructure improvements financed by special levies against property holders. Sidewalk and alley repairs often rely on special assessments. 4.Indicate the measurement focus and basis of accounting used for the governmental fu nd statements. It usually rely on a modified accrual basis. 5. List the proprietary fund statements. vi. Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund. vii. Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise.Water and sewage utilities are common examples of government enterprises. 5. Indicate the measurement focus and basis of accounting used for the proprietary fund statements. i. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to the accrual basis as â€Å"full accrual† to distinguish it from modified accrual basis accounting. 6. List the fiduciary fund statements. Statement of Changes in Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets. 7.Describe the measurement focus and basis of accounting used for the fiduciary fund statements. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund's profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because the profitability of those investments would be important. 8. Outline the reports and schedules to be reported as required supplementary information.Come Back To 2-4. Describe the test for determining whether a governmental fund is a major fund. The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, l iabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. 2-10. Not sure

Arms Trade

â€Å"I have seen how easy it is for nuclear contamination to occur, and how hard it is to clean it up†¦. Do nations possess nuclear, chemical and biological weapons because of fear of attack from some other nation, or is it because without them the strong cannot exploit the weak? † Andreas T. The arms trade is a major cause of human rights abuses. Some governments spend more on military expenses than on social development, communications infrastructure and health combined. While every nation has the right and the need to ensure its security, in these changing times, arms requirements and procurements may need to change too. Each year, around $45-60 billion worth of arms sales are agreed. Some two-thirds of sales are made to developing countries. The 5 permanent members of the UN Security Council (US, Russia, France, United Kingdom and China), together with Germany and Italy account for over 80% of the arms sold between 2001 and 2008. Some of the arms sold go to regimes where human rights violations will occur. Corruption often accompanies arms sales due to the large sums of money involved. World military spending had reduced since the Cold War ended, but a few nations such as the US retain high level spending. In recent years, global military expenditure has increased again and is now comparable to Cold War levels again. Recent data shows global spending at over $1. 4 trillion, annually (or $1. 2 trillion at constant 2005 prices). The highest military spender is the US accounting for just under half of the world’s spending, more than the rest of the G7 (most economically advanced countries) combined, and more than all its potential enemies, combined.

Orginal Writing: A seventeen year old girl named Laura

A seventeen year old girl named Laura was having the time of her life. She had been with her love Andy for the past four years and she was desperate to know when he was going to ask that life changing question. One night whilst Laura and her sole mate were at a popular night club, ‘The Jump' Laura realised how lucky she was to have such a lovely boyfriend and felt her life couldn't get any better. The music pumped and pounded, the lights flashed and flickered as Laura and Andy danced the night away. Laura's beautiful brown hair shone with the lights as she jumped up and down with the beat with the surrounding teenagers. Laura was having an awesome time and everything around her didn't seem to matter until she smelt smoke which suddenly alarmed her. She immediately turned around to find her beloved boyfriend clasping a cigarette between two fingers. At an instant Laura thought of the worst and began to panic. â€Å"Andy, don't tell me that's a ‘fag' your holding!† Laura shouted shaking her head in disgust. â€Å"Who do you think I am, a 5 year old that can't do his shoelaces up? I can make my own decisions now Laura why can't you just relax a bit!† Andy explained, as his frustration emptied out on Laura. As Andy finished bellowing at Laura, she became even more determined to prove a point to Andy as her fists clenched and her teeth grinded she grabbed the cigarette and clasped it in her fist. Laura was so uptight about Andy not caring how she felt, she acted quickly and doing so didn't think how the cigarette burned into her sweaty palms. â€Å"Arghhh!† she cried in pain as she waved her hand about trying to cool her burn down as fast as possible. â€Å"Look what you've done† she exclaimed pointing at her red throbbing palm. â€Å"Sort yourself out, ok look, I can't be here whilst you're talking to me like I'm some kind of kid, who do you think you are, my mother† as he said this his backed turned on Laura as he disappeared into the crowds shaking his head. As Laura watched his figure fade into the many surrounding bodies a tear ran slightly down her red blossomed cheek. People began to stare at Laura as she wiped her face which was now smeared with the block of mascara she piled on before coming out. She looked at the ground and began to dance a little in embarrassment. As her heart began to beat through her ears, the music sounded quieter as if she was in a world of her own and all the giggling and staring around her seemed like people didn't care about the disco anymore and wanted to look at the miserable tart in the middle of the dance floor. â€Å"Look at her, poor ‘slag'† Laura heard people whisper, but she knew that they meant for her to hear it. The sounds echoed in her mind as her tears began to flow down her face more rapidly, her dancing suddenly began to droop as her shoulders collapsed and her feet felt like chains were attached to them and she couldn't move anywhere. Everywhere she turned people where staring, as it seemed like she was in a box with alien eyes staring at her with a lock on it which she new there was no key to. She began walking through the many crowds of people that seemed to her like aliens and they looked at her up and down like she was some kind of animal. Every step she took seemed like a mile, as her silent tears turned in to crying as she screwed up her face she now began to run, trying to escape what seemed like a never ending maze with no way out. As she sees the door in the distance she begins to run faster her legs now seeming like they are on a treadmill and her body seems to go through the same people over and over again. Her heart sinks as she sees a group of girls that once were close to her in high school. She looks the other way but keeps turning to make sure they don't see her like this puddle of shame. â€Å"Laura! Laura is that you?† one of the girls shouted, as they saw Laura rushing through the herds of people. â€Å"Laura!† they exclaimed again in a more confused way, wondering why Laura was not answering them. Laura heard these immediate calls but did not stop in her paces as she knew if she did she would not even be able to say hello, as there was such a big lump in her throat from anxiety about upsetting Andy. She hadn't ever had an argument with Andy as they were a loving couple who had so much in common it seemed like they were perfect for each other. As Laura finally reached the door she began to slow down as she knew there was a busy road just outside and didn't want to rush out. She began walking past the bouncers who also stared at her like she was some abnormal freak show. As she went to take a step outside which felt like a gasp of freedom there was a tap on her shoulder. Her ears pricked up and a deep breath of anxiety invaded her lungs. â€Å"Laura you alright mate, long time no sees†¦oh, what's the matter? You've got mascara all over your face you silly cow† , one of the high school mates asked changing the tone and meaning of her question as she saw Laura in the state she in. â€Å"Nothing! Nothing alright, why would you care anyway!† Laura exclaimed in a rushed nasty blur as every time her mouth opened she cried as well. â€Å"Just leave me ok!† Laura shouted in a mean way forgetting that her friend was only trying to help. Laura turned and slowly stepped out of the door she looked up and saw the rain pouring down on top of her. â€Å"You've changed!† the girl shouted from inside the hall! Laura took several deep breaths in and out as every time she breathed out anxiety was released in heavy floods of tears which resembled the weather around her. She started walking slowly, down the dark street kicking the wet puddles beneath her. She started regretting being so miss understanding to Andy and felt like she was some uptight annoying girl who needed to start living a little. She also was kicking herself inside for being so ‘bitchy' to her old friend and knew that she had made such a fool out of herself. The street lamps were on a s she slowly struggled by. Rain bounced on the pavements. Rain, endless rain. Doubt, endless doubt. Then suddenly she stayed still, and listened. Immediately she turned and looked down the alley. Fir some reason Andy seemed close as her heart beat rapidly, as the rain began to poor and the mascara now dripping from her face, it masked her ever flowing flood of tears. â€Å"Andy, Andy baby!† a light seemed to be growing in the distance and seconds later, heard the sounds of footsteps coming up the alley. She saw a figure, large built but quite small. Head and shoulders first, walking steadily, there shadow, cast the light behind them reaching out towards Laura, lengthening as they reached the summit. He was nothing, nothing she recognized. A dark figure haloed in light. She waited, and couldn't speak. â€Å"Do you know him?† he asked, pointing up the moonlit alley. Laura stood for a second as she made out a figure lying on the ground wit drops of rain reflecting of them. She squinted and for a second and realised who it maybe. She ran like she had never ran before as she came to terms with Andy lying in the middle of the alley all cut and unconscious like, in a puddle of his own red blood. â€Å"Andy, it's me Laura!† she exclaimed, as she knelt behind him. He didn't reply. There was the heart beat again rushing through her ears. She backed away from him tears springing to her eyes. She turned to the man behind her which in all the rush she didn't know was actually a cop on duty. Now, the cop by her side leaning over Andy drenched in his blood, the cop put his arm around Laura saying â€Å"he's dead†. Silence flooded the area, even sounds of cars disappeared, just the heart beat stayed in contact with her. ‘bub bum, bub bum' pounding through her ears. She stood up in the rain and said nothing, looking at her dead partner on the pavement and looked at the purple jacket screwed up and drenched in water and his diluted blood. The cop picked up the jacket and turned it over in his hands, â€Å"A Royal, huh† he asked as Laura looked at the cop and very quietly in a murmured voice, â€Å"His name is Andy†. The cop flung the jacket over his arm and took out his notebook and flipped it over to a blank page. â€Å"A Royal† he said. Then he began writing. Laura bit her lip and didn't now what to do or what to say. She felt sorrow rush through her body that was filled with an emptiness that made her have no feelings. She could not cry anymore, the shock was so overpowering. Then she looked across at the cop. In his tight pressed trousers there was a gun half out of his pouch wanting to be clasped as the handle was facing up. Laura did not say or move. She stared at it as the cop carried on talking and writing, talking and writing. What he said she heard blurred as her focus was on the gun. The cop looked up at her as he repeated a sentence over and over but Laura still focusing did not reply. She immediately acted on her instinct and grabbed the gun from the tight pouch and†¦

White-Nosed Syndrome in Hibernating Bats. Chelsea Essay

White-Nosed Syndrome in Hibernating Bats. Chelsea - Essay Example This is shown by studies of bat species in Europe and America. None of these species is similar. The reasons for lack of the disease in Europe may be because the bats in Europe may be carriers or it may be due to their habitat characteristics where they roost in small clusters or alone. (Kocer, 2012). The confirmation test for White – Nose syndrome is done by taking samples of fungal lesions on the muzzles of bats. UV fluorescence is also used as a screening tool for the presence of the causative agent of WNS. On been undertaken through the process of UV fluorescence, the wings of infected bats fluorescence with a yellow speckling pattern on their wings. False positives are produced by the fluorescence of the muzzle area (Kocer, 2012). There is hope for treatment of WNS. Laboratory tests have shown the causative agent of WNS is susceptible to various axole antifundal drugs. The fungus is also temperature dependant that is the reason why it infects hibernating bats. Optimal functioning temperature for the fungus is 12.5 15.8 0C. Current research is ongoing to slow its progression over long distance by reducing human transmission. A national WNS plan has been set up to tackle the disease (Kocer,

The Power Trainings Role In The Sports Football Essay

The Power Trainings Role In The Sports Football - Essay Example The defensive players, which rely on extension strength, need to power train their triceps muscle group (i.e. upper arms); meanwhile, the offensive players, which rely on flexion strength, need to power train their biceps muscle group (Sharkey and Gaskill, Sports Physiology 199). The principle of specificity enables the football players to concentrate their power training on the particular muscle group used, as a defensive or offensive player, on the field. The most common power training program is the lifting program. This program usually consists of â€Å"utilizing barbells, dumbbells, exercise machines and plyometrics† (Arthur and Bailey 10). While the use of weights is common for lifting, plyometrics is considered a more advanced power-building technique. It works by â€Å"rapidly stretching and contracting specific muscles under significant resistance† and improves the speed by which contraction commences in the muscles (McCarthy 160). Thus, it does not suffice to say that there is the power behind those muscle groups; it is also essential to understand the mechanisms that enable football players to fully exploit the power potential built in their muscles. In any sports training, an imperative initiative involves warm-up exercises while overdoing the training is considered unhealthy if not risky. These exercises enable the player to â€Å"establish a strength and endurance base† and avoid joint pains or delayed onset muscle soreness (Sharkey and Gaskill, Fitness and Health 197). In plyometrics, warm-ups include a slow start and then the gradual escalation of repetitions and intensity (Sharkey and Gaskill, Fitness and Health 197). It is very important that players recognize the setbacks and dangers involved in this power training since this will enable everyone to safeguard themselves, their muscles in particular, and optimally perform in the field.

Examine the work of any three twentieth century artists who have Essay

Examine the work of any three twentieth century artists who have sought a political role in their art - Essay Example They created a special social movement that can bring about changes in human life. While people usually tend to steer away from writings on philosophy they rather enjoy it if philosophical thoughts are revealed through fiction, paintings or other forms of art. For instance, communist movement in west spread across the world due to its representation in the works by various artists. In the same lines, some artists do seek political roles in their art and try to propagate the theories they believe in through the media of art. This can be witnessed in the case of three pioneering artists of twenty century who used their medium to project Marxian ideals as well as to criticize the flawed social set up of their times. Diego Rivera, an artist in the realm of murals and paintings, was a Mexican, born in Guanajunto on December, 1886. Rivera had a long sojourn in Europe for 14 years between 1907 and 1921. During this period he came in direct association with French intellectual and political life, which provided him the opportunity to meet eminent figures like Pablo Picasso Georges Brague and several other renowned artists. Due to their influence, he became an inspired cubist producing a series of cubist works during the period between 1914 to1917. An artist cannot remain long in seclusion, cut off from the milieu of political and social upheavals during his time and this obviously holds true in the case of Diego River, too. The chaos of World War-I and the resultant wretched existence of human beings, acted as an intellectual stimulation that prompted some of his works. Communism then ascended as a new political philosophy in the West, and it lent a new life to all art forms and its influence especially marked in painting was both impressive and manifold. Political content in Rivera’s work is apparent through his association with the communist party, especially from his paintings on Lenin, as also from his

How Does the Talent Pipeline Impact on the Employment Relationship Essay

How Does the Talent Pipeline Impact on the Employment Relationship - Essay Example The involvement of recruiting and selection in the successful development of the employment relationship is explored in this study. Different approaches have been used in the literature for explaining the interaction between the recruiting/ selection processes and the employment relationship. All of these approaches lead to a particular assumption: both recruiting and selection are critical for the success of employment relationship; however, the level of involvement of these processes in employment relationship is not standardized being depended on the organization’s internal and external environment but also the skills and competencies of the individuals, i.e. the HR managers, who overview these processes. 2. Recruiting and selection and impact on employment relationship Recruiting and selection can highly influence the employment relationship. As explained above, the specific processes are parts of the first component of the Talent Pipeline model, as developed by CIPD in 20 06 (Figure 1, below); an alternative form of the Talent Pipeline, as developed in 2007 is also presented in Figure 2. The impact of these processes on employment relationship is analyzed below, using the views of the literature, as related to the particular subject. Figure 1 – The Talent Pipeline Figure 2 – The Talent Pipeline, CIPD 2007 CIPD 2006 (Source CIPD 2006) (Source: London Management Centre 2011) 2.1 The recruiting process as part of the talent pipeline and its effects on employment relationship The impact of recruiting on the employment relationship cannot be doubted. In fact, it seems that the power of recruitment to affect the employment relationship is verified by the law. A critical example is ‘Conciliation and Arbitration Act 1904, Australia’ (Stewart 2011, p.143). The specific legislative text promotes the following idea: the recruitment process can directly affect the employment relationship (Stewart 2011); for this reason, a dispute relat ed to the recruitment process should be characterized as ‘an industrial matter’ (Stewart 2011, p.143). Indeed, in the case Re Manufacturing Grocers (1986), the Court held that ‘an employment matter should be characterized as industrial only when it affects directly the employment relationship’ (Stewart 2011, p.143). It was also held that the recruiting process can be an industrial matter, since ‘it has the power to affect directly employment relations’ (Stewart 2011, p.143). The research of Guest and Conway (2002, quoted by Lewis, et al. 2003, p.15) verified the power of the recruitment process to impact the employment relationship. In the context of the above research, 1300 HR managers were asked to mention the factors that are most likely to influence the psychological contrac

Methods of Enquiry - Research Proposal - International Ethics

Methods of Enquiry - - International Ethics Conflicts - Research Proposal Example The research can be conducted in a mixed method approach by conducting survey over the employees and their responses helps to determine the organization’s work ethics. The employees are expected to respond on a rating of five points regarding their views about the performance of the organization. The literature review suggests the views of various researches regarding the ethical conflict management. An organization faces a number of challenges and conflicts and it is very important to resolve these conflicts otherwise the company would have to run at a loss and the ultimate option that the company would have is to shut down. Thus it is expected that the organization hires efficient managers who are capable of resolving the conflicts and maintain the company’s reputation in the market. As a result of Globalisation, several countries vary in various aspects. For example, the countries have diverse cultural, economical, social, ethical and linguistic backgrounds that can lead to ethical conflicts among the multinational companies (Hamilton, Knouse and Hill, 2009). Diversity in culture among various employees of different companies can result in conflicts regarding their views that can prove to be risky for the company’s reputation in the market. Cross cultural variations dealing with behaviour, norms, values, etiquette of various employees and workforce may have a huge impact on the company’s growth prospect (Patel, Harrison and McKinnon, 2002). The behavioural ethics determines the company’s management styles and the work culture. In order to achieve success and maintain corporate image, the company should follow its business ethics. It provides various guidelines for maintaining an ethical relationship with other organizations (Patel, Harrison and McKinnon, 2002; Voigt, 2009). The conflicts that may arise are the clashes in business and among the employees who try to dominate within the organization (Reidenberg, 2000). An unethical behaviour

Silent Film Essay Example | Topics and Well Written Essays - 1000 words

Silent Film - Essay Example Accessing these materials is, however, not a straightforward path, especially when investigating a new topic. Proper researching, though, leads one to find these archives that contain materials that are so much back dated. This paper, therefore, seeks to explore the archives bearing information on Charlie Chaplain with an aim of stating the lesson learnt from the topic. It will then explain how the topic was identified, the interest it raised over time, how the topic was narrowed, and the obstacles and dead-ends met during the research and the keywords searched that worked best and why they worked. Charlie Chaplain was a wealthy man who made millions through acting in the period of silent films. He was one of the funniest men during his era. He is a funny character who speaks better for himself even though his speech is of silent nature. He could send everyone who watched him into laughter, including those who did not want to laugh. Chaplain inhabited four hubs of jocularity between Fifth Avenue and Dearborn where he brought laughter to the shifting crowds (Kitty 10). His mode of dressing entailed a miserable pair of trousers and a bedraggled coat tails. He was also familiarized with an amusing midst of a minute mustache (Kitty 14). Chaplain was a big name, celebrated for the hilarious performances made in public concerts. He could receive several performance invitations, including the one mentioned in the Los Angeles Times. It provided, â€Å"Chaplain to shine: A citizen’s Vigilance Committee from Venice was out last night searching for one Charlie Chaplain, who is to be in the parade and catch the first ball in the opening game of San Francisco – Venice series.† (Green III1). Chaplain became so famous that at one time a crowd of about 500 people mistook Francis LaPlant and followed him down state street thinking that it was Chaplain. LaPlant thought the crowd wanted to lynch him and ran to a nearby medicine store where police ‘saved ’ him by taking him to his home (Hartford Courant 9). Chaplain produced several humorous antics, which included ‘For the Commonwealth’, ‘Who Pays’ and ‘Work’. As a result of his fame, Chaplain’s value rose. According to the Madison Square Theatre Schedule in New York, Chaplain was valued at $12,500 per week by 1915. According to an article, the management of the theatre offered Chaplain a lump of up to $25,000 as salary in order to engage him (Kingsley III4). Charlie Chaplin was so funny that in some instances he was referred to as the funniest and most vulgar human in the entire universe. In his piece, ‘The Woman’, for example, decent people would be infuriated due to the vulgarity in it. Its nature left the audience angry in their own laughter. This, however, is seen as demeaning his work as he seems to have no self – limit. His talent enables him turn impossible crowds into sheers of laughter. When he gets h is trousers down, however, mixed reactions will mostly likely fill the air, and parents might start restricting their children from attending Chaplin’s concerts. Harry Hamill was once quoted saying, â€Å"†¦In my judgment Chaplin descends to the lowest depths of vulgarity in almost every case.† Another man, A. C. F. said: Even the men will no longer think him funny or clever if he continues

The European Colonialism in 16th century to mid 20th Research Paper

The European Colonialism in 16th century to mid 20th - Research Paper Example As the discussion outlines by the mid-19th century, the powerful British Empire dropped mercantilism as well as trade restrictions followed by the introduction of free trade with very few restrictions and tariffs. African countries were the major victims of colonization. The main aim of the colonial rule was to exploit the colony’s economy and repatriate them to their home countries making the colony depend on them. This study highli9ghts that colonialism can be defined as the policy and practice of a power to extend and take control over weaker people specifically during the process of European settlement along with political control over the rest of the world. Osterhammel defined colonialism as the essence and the existence of colonies, which were governed in a different form from other territories with a relationship existing between the indigenous majority and a minority of foreign intruders. The colonial rulers implemented the fundamental decisions that affected the lives of the colonies. There are two forms of colonialism; settler colonialism involves immigration on a large scale mainly inspired by religion, politics or economic reasons and exploitation colonialism that involves few colonialists that focus on accessing resources such as labor and materials for export. Colonialism has a long history starting with the African empires in the pre-colonial error in Egypt, Phoenix,, Greece and R oman where colonies were built in antiquity. The word "colony" comes from the Latin colonies that mean "a place for agriculture". The Vietnamese created military colonies south of their original territory between the 11th and 18th century absorbing the territory. The modern colonialism started with the age of Discovery where Portugal and Spain had discovered new links across the oceans and established trading posts.  

What would a philosopher do Essay Example | Topics and Well Written Essays - 1000 words

What would a philosopher do - Essay Example The self indulgence are more of voluntary actions than the actions of cowardice hence despite the external pressures the acts and decisions should be in a manner that it ensures that the actions are not due to cowardice but out of necessity and out of the necessary need (Locks). Things perceived as involuntary may be occurring under the compulsions of some external factors or may be due to the acts of ignorance .But the acts due to greater fear or tyranny then this are perceived as either voluntary or involuntary therefore it is quite complex where the blames ought to be laid. Individuals and authorities get it very complex in the understanding of the root cause of the most issues and the best practicable means of facing the challenge in manners which are comprehensive and competent enough to avoid the recurrence of the problems or to mitigate against the relative backlash of the problem issue. The judging of actions as either voluntary or involuntary must therefore be used in the judging of issues depending on the timing and the environmental factors surrounding the subject of discussion. People act voluntarily in the attempts to meet and achieve the actions that lead to the movement of the instrumental parts of the issues of concern and quite significantly for the instrumental parts of the issues of concern to be moved to the points of design .Such acts are classified absolutely as voluntary ,however under the normal circumstances the acts are classified as involuntary since in circumstances individuals do the works with certain external forces pushing upon them to act in that manner and had it been for their personal powers and capabilities they would desist and avoid working and acting in that direction hence the acts are pseudo voluntary. In some of this actions the men are praised for the acts however in certain they have to undergo enormous amounts of pain due to their great indignity that they receive in relation to their

Charles Booth Essay Example for Free

Charles Booth Essay The social history of 19th century London can only be deduced through the remaining surveys and various documents left from that time period. Charles Booth was an innovative surveyor and social investigator in the late 1800s and formed surveys of the life and labor of the 19th century London population. Charles Booth took initiative to look into the various areas of poverty, but also examined the possible reasons for poverty. Past surveyors did not use accurate methods to create statistics or charts. Most social investigators used observation for their respective purpose. Booth used scientific methods and created better detailed censuses and surveys of London. Booth was the first to make connections and implications of poverty from the areas in which the people lived, living conditions, religious life, and occupation. His methodologies were complex and his conclusions were based upon empirical data. Charles Booth used innovated research methods such as: detailed questionnaires, personal interviews, and visual observations to investigate the cause of poverty. Certain areas in London, for example the East End, were infamously known for its poverty and unfortunate crimes. Many knew only of the conditions in the East End because of authors such as Charles Dickens and George Moore that â€Å"often set their works in poorer parts of town. † The conditions were overly exaggerated and were only representative of a small section of the East End. Inwood describes the situation accurately with his statement, â€Å"how many people lived in squalor and malnutrition was not known, although some writers tried to quantify London poverty, on the basis of inadequate evidence. Mayhew produced many pages of statistics, but most of them referred to the ‘street folk’, beggars, hawkers, scavengers, and entertainers, a tiny proportion of the London poor. † There were other social surveys conducted before Charles Booth started his social investigation, however none were as detailed and representative of the entire London population as Booth. â€Å"Investigative journalist, Henry Mayhew, reported on their interviews with the poor, while a few intrepid social explorers dressed as tramps and experienced at first-hand a night in the casual ward of a workhouse. Nonetheless, there were still no in-depth and comprehensive surveys conducted until Charles Booth. Charles Booth was commissioned by the Lord Mayor of London’s Relief Fund in 1885 to analyze the census responses. Booth felt that the census was disorganized and not an adequate indication of the social problems in London. Therefore, he took it upon himself to fix and reorganize the cen sus. The first meeting was held on April 17, 1886 for the reconstruction of the census. From 1886-1903, Booth continued to use his methodologies to gather data and research the cause of the social problems in London, specifically poverty. Charles Booth studied the integral parts of the city by examining the background information of the citizens of every street in London. He focused his efforts into three main areas: the exploration of poverty, the occupations of Londoners, and the religious influence. Poverty was a major social concern during the Victorian era, as well as a continual struggle with even the most sophisticated societies in the 21st century. Booth found the social problem of poverty an important issue to explore. Poverty maps of Charles Booth were the first color-coded maps during the late 19th century. Booth created a map that encompassed the levels of poverty and wealth with different colors ranging from black to yellow to indicate a specific level of poverty that was placed directly to the London address of the household. There were eight poverty levels labeled A-H; with the lowest class labeled with the letter A and increasing in wealth with the wealthiest class labeled with the letter H. The hierarchal poverty classification system starts at the bottom with letter A and color black, which includes the criminals, street sellers, occasional laborers, and loafers. Letter B is the color dark blue and includes the very poor, casual earners that work no more than 3 days a week, and the persons that are â€Å"mentally, morally, or physically incapable of work. † Letter C includes the persons of â€Å"intermittent earnings† and an income of â€Å"18-21s for a moderate household,† laborers with irregular work,† and the â€Å"poor artisans. Letter D includes the â€Å"small regular earners,† poor, and â€Å"struggle to make ends meet† but are â€Å"decent steady men, paying their way and bringing up their children respectably. Letter C and D are represented by a light blue color and sometimes as purple if grouped with Letter E. Letter E includes the â€Å"regular earners earning 22-30s a week,† wives normally do not take trade, and boys and girls who normally do work. Letter F includes the â€Å"highest paid artisans,† â€Å"high class labor† that makes more than 30s a week. Letter E and F are represented by the color pink. Letter G includes the â€Å"lower middle class† described as â€Å"hardworking sober energetic men. † Letter G is signified by the color red. The wealthiest class, Letter H includes the â€Å"upper middle class† that keep servants. Letter H is represented by the color yellow. All of these poverty levels are placed onto the corresponding street on the map of the household described. In order to make the poverty map, Booth enlists others to help him gather his research. Booth instructed the â€Å"School Board visitors† to visit each individual home with children that were registered with the school district and collect information. The â€Å"School Board visitors† were to collect detailed information on the house address, number of rooms that the family inhabited, rent, occupations’ of the head of the household and the wife, and number of children in the household. Then the â€Å"School Board visitors† were to categorize the household into the poverty level according to the eight levels and then to assign the household to the corresponding color for the map. Due to the number of households in London, it became evident that taking a survey of every household would be too time-consuming. Therefore, a general survey of the street was also taken in addition to a small number of households on the street. The â€Å"School Board visitors† were instructed to write down notes on the street name, surveyed houses and the color associated, street condition, number of children between the ages of 3-13, and the color the street is associated with the poverty map. The end result is a color coded map of the levels of poverty specific from street to street. To inspect the social reasons for poverty, Charles Booth looked into the occupations that various household members held. Charles Booth saw industry as a major contributor to the level of poverty associated with a household. For that reason, he requested surveys and interviewed persons with particular occupations about their personal experiences to gain insight into the possible associations with poverty. Booth broke down the occupations into 18 categories and 89 subcategories with each industry given an occupation survey.

Person Centred Care for Dementia Patients

Person Centred Care for Dementia Patients Ingrid Joy Moreno Castaneda Abstract This paper presents the different aspects of person-centred approach in the promotion of health to the elderly with dementia and other geriatric health conditions. The principles of individuality, rights, choice, privacy, independence, dignity, respect and autonomy are discussed. Impacts of equality, culture and diversity in the provision of person-centred approach are also presented within the scope of public health, health promotion, attitudes toward health and the demand for healthcare. The non-person-centred approach namely institution perspective and bio-medical perspective are also reviewed. By gathering information through the internet, other approaches to the provision of healthcare to the elderly are also discussed and presented so as to give us a better view of the different approaches that facilities might be using and help us understand the structure of care available. Introduction We are all unique in every way, although we may come from one cultural background and even from the same family, we possess our own set of traits that make up our identity. Similar yet different in many ways. Regardless where life takes us, I believe that each and every one of us has the right to be respected and as we grow older, we continue to live life with dignity. Health providers are continuously looking for ways to make the provision of health be of quality. With dementia and elderly care, a number of approaches are being practices in order to make their services suit to the needs of the clients trying to put into account the complexity of each person. The Task Person-centred approach puts the elderly with dementia the centre of care. It is a holistic approach where the elderly works in partnership with the care giver and the family in maintaining, promoting, and enhancing a quality of life for the elderly with dementia. Question 1 Person-Centred Approach is the manner of care that focuses on the person as a whole and as an individual. Its care recognizes the uniqueness of the person, his personality and personal identity which all contributes to the person’s identity. It supports the person with dementia in all aspect of his or her needs and not just on the physical aspect of care. There are a number of principles that are inter-related with each other in this approach. One principle co-exists with the other and the absence of one will make it difficult for this approach to be a success. This approach allows personal growth of the elderly towards self-actualization leading to proper coping with the changes that comes with old age. Individuality is what sets a person apart from others. It is that set of qualities or characters that distinguishes a person’s uniqueness. This is an approach that focuses on dealing with the person’s subjective view of life. Basing care from the elderly’s achievements, abilities and desires at the same time treating them with respect and dignity as a person. A right is what is due to the person. The approach focuses on the elderly’s right to make his own choices on how to live life. It also supports the person to make his own decisions regarding his care and even allowing him the right to experience â€Å"bad decisions.† Choice. In person-centred approached the elderly is empowered to make informed choices on how to deal with things and on what they want to do and face the consequences after each decision. Privacy is of great importance in this approach. Confidentiality is kept at all times. The elderly’s principles and views of something are not to be discussed with others without the consent of the person involved. This also includes the person’s personal date even past experiences. This is also the reason why when rendering care to residents the doors of the room are kept closed to provide privacy for the client. Independence is having the capability to do things on your own. In this approach it supports the person to be on his own and in order to allow this, the care provider safeguards the environment and puts out assistive devices like handrails to allow movement with a level of independence. And if capable the elderly is allowed to go out of the facility provided with proper identification. Dignity is being worthy of respect. In here the person with dementia is viewed beyond the disease and his views and principles are honoured. This approach allows the elderly to live according to his moral principles. Respect in person-centred approach gives high regard for the elderly putting into consideration the person’s achievements, abilities and qualities. The elderly is allowed to uphold his own beliefs and values without being judged. Autonomy is letting the elderly in full control of his care. This principle is possible in a healthcare facility when the elderly is given the right information about his diagnosis and give them the chance to understand fully their health condition in order for them to make informed decisions about their care. Question 2 Institution perspective focuses on the set of rules and guidelines by the institution. In here the care providers patterns their plans of care abiding to the set of rules of the facility or institution. Like for instances when the client is still capable of going out, he will not be allowed to do so if it is not allowed in the facility promoting safety for the client. Also in cases when the rule is for residents to have their meals in the dining area, then all clients will have to be there during mealtime and will not have the option to have it in a tray in their room not unless if they are not well enough to do so but their nutritional needs are met by a prepared well balanced meal. Institution perspective puts the laws and rules of the institution and its adherence to it as top priority rather than the desires and needs of the clients but still addressing the health, social, emotional and physical well-being of the elderly. Bio-medical perspective deals with the medical aspect of dementia. It starts with setting the medical diagnosis of the disease basing it from the signs and symptoms manifested by the client. Signs and symptoms of dementia vary from one person to another but in order to diagnose it as dementia, it must have at least two impairments from the core elements namely: memory, communication and language, ability to focus, reasoning and judgment and visual perception. This perspective emphasizes that the disease is progressive in nature with minimal hope for the future and intervention is focused of drug treatment. Question 3 Reality-Orientation Approach is presenting information to the person with dementia, re-orienting the person with the date, time, his or her current location and the person and the situation to bring him back to reality. For those with dementia, there is a need for constant re orientation and reminder of the now. It is important to ask them if they know where they are, and tell time the date, the day, time of the day and even sharing information about what is happening in the society to keep them up to date to issues. Care providers can all build a conversation by asking the elderly about his family, their whereabouts, and how they are, this can also be a way to assess the extent of memory loss of the elderly and provide updated information should there be a need. Pictures, clocks, calendars and reading materials can also be used to help the client be oriented of important things and be a clear indication of ‘today.’ Validation approach is acknowledging what the elderly with Alzheimer’s disease is experiencing. Usually this approach is used with people in the late stage of Alzheimer’s. In most cases, when an elderly is on the late stage of the disease they manifest certain gestures or behaviour that may seem abnormal and incomprehensible. These mannerisms are indications of what the elderly is trying to convey. Unlike the reality-orientation approach where there is the reorientation of facts, here the thoughts of the elderly are accepted as it is no matter how bizarre it may be, it is seen as a reality either one belonging in the present or in the past. The care provider empathizes with the elderly by putting oneself in the shoes of the elderly and seeing things with the eyes of the client, at her or his level and stand point. The approach does not deny nor judge the thoughts of the elderly no matter how abnormal it is thus, reducing the elderly’s stress, enhancing dignity, p romoting happiness for the elderly and understanding the meaning of the behaviour for the elderly. When the care giver steps into the shoe of the elderly they may get to understand that this abnormal behaviour may be a manifestation of the elderly’s unfinished issues and somehow can help in resolving these issues. Since the elderly’s thoughts are not denied and rejected by the care giver, he or she is able to build trust thus encouraging good communication. Assistive technologies are devices or gadgets that are products of technology that are beneficial to the elderly with dementia. These are gadgets that can be used to make the elderly’s life easier and near to normal as can be and live a life with dignity. To name a few of these devices, we have the hearing aids to help those who are experiencing hearing loss to help them in proper oral communication. Even items which have censor like faucets and lamps make it easy for the elderly to use these items. Digital clocks are even of great help for them to tell the time. Radio and television sets make it easy for them to know the currents events through the news. In some instances the elderly can also be track using tracking devices to know their whereabouts should they be out of the vicinity. Phones are also a product of technology which allows constant communication of the elderly with the family no matter the time and distance. There is also what it called telecare, which are gadge ts that help the care provide in rendering care, like hoist to help in mechanically moving the elderly. There are also gadgets like digital thermometer and blood pressure to make vital signs monitoring easier and convenient. Holistic Approach focuses on four aspect of care for the elderly, the environment, the communication between the recipient of care and the provider, nutrition and the activity of the client. The care provider should make the environment or living space of the elderly free of clutter and with safety features like hand rails so as to allow maximum movement for the client with less anxiety. The environment should also be free of unnecessary noise for sometimes this can make the elderly agitated. The care provider should also nurture a good verbal and non-verbal communication with the elderly. If the elderly is not a native of the country and has limited vocabulary then it is just necessary that someone should stand as an interpreter so as for interactive communication to take place. In cases when the elderly cannot talk but can read and comprehend, then care provider can make use of visual materials for communication like pen and paper. The health of the client is also given importance by establishing a nutritional plan starting with the assessment of the nutritional demands of the client and then structuring the diet of the client according to his or her nutritional needs. The care provider should also organize a series of activities for the client may it be physical or mental in nature. Activity like show and tell is an opportunity for the client to show something and express his or her thoughts about it. Then there are also board games or memory games that will help the client put their thinking capabilities to use. There also a number of activities that require a little physical movement like pin bowling which can also be a source of exercise for the client. Alternative therapy: Music and Art Therapies. Music therapy makes use of music to set the mood of the client and to connect emotions and feelings between the client and care provider. Mellow tunes can help soothe the emotion of the client and music of different eras can also evoke feelings from the client by reminiscing past life experiences. Here the client may also be given the option to choose the kind of music he or she wants to listen to. Clapping and dancing are also encouraged to add in the enjoyment. Art therapies should be that which are not too childish to avoid demeaning the clients. Care givers can assist the clients to start their art work and then they can put their feelings and thoughts into the art activity then they are encouraged and asked to tell the stories behind their work. The activity should give clients the ample time to do their art work putting into consideration capabilities of the elderly and that they don’t have to finish everything in one sitting to prevent putting stress and anxiety on the clients. Question 4 Public Health and Health Promotion Public health focuses on the promotion of health and the enhancement of life by taking measures and interventions that will prevent and treat dementia and other geriatric health conditions. This is a combined effort by the private and government health sectors, communities and individuals. In New Zealand, the ministry of health allots a budget for the health promotion of the aging citizens. This benefit is for all New Zealand citizens regardless of culture. The health care providers stand by the principle of equality in rendering care. They give the same kind of care to their clients treating them all as equals. In the provision of person-centred approach to individuals with dementia within public health and health promotion, there might be an issue with regards to cultural diversity. Yes, there is equality in the sense that every citizen of the country is given the right to have access to this health benefits regardless of cultural background and with this in mind, it is safe to say that these services are assumed to be what the general population needs not putting into account that this is a country with a diversity of culture. Attitudes to health and demand for healthcare The attitude we have towards health greatly varies on the cultural background that one has. And thus how we value health will also relate to the demand for healthcare. How we live out life during the younger years will result to the health condition that one will have in the aging years. The family and the cultural preferences play a great role in the choices of food that we eat even in people with dementia or other geriatric health conditions. According to the Ministry of Health (2003), a significant issue for Pacific households here in New Zealand is the affordability of food. They are most likely to report that they sometimes run out of food due to financial strains compared to the Maori and the Europeans. This would only mean that the elderly will not have the sufficient amount of nutrients in their day to day diet. Question 5 The different health sector standards and codes of practice basically set the guideline for the person-centred approach in the sense that it covers the entirety of the approach. As what these codes of practice states, every person has the right to be treated with respect. Just like the approach it has it emphasis on the person as an individual who has every right to respect. These codes practice also recognizes the individuality and uniqueness of every one and states that one should not be discriminated for his age, cultural background, religious and political opinion, etc. Just like that in the person-centred approach towards people with dementia and with other geriatric health conditions they should be from discrimination. Privacy and safety are of great importance also as stipulated in the various codes of practice and in the person-centred approach. Although with dementia or other geriatric health conditions, the elderly should viewed as an individual pass his or her health condi tion that comes with age. Recommendation: I highly recommend that for facilities who offer services to the elderly with dementia and with other geriatric health conditions they must try to group their elderly accordingly, those with similar principles, personal backgrounds and traits, in this manner they can somehow establish the necessary routines and activities that would suit the group’s personalities. Even with the distribution of food, they can group this in a way that would give them the right nourishment at the same time giving the clients the opportunity to eat the kind of food that they have grown with for this too is a part of their identity. When healthcare providers try to give a personal level in the provision of their services it somehow shows that they acknowledge the individuality and uniqueness of their clients. In the provision of health services, I suggest that services should be pattern to the character of the said community, in this way, the needs of the members will be provided with their healthcare needs accordingly. I also suggest that there should be teams who will visit the communities on a regular basis to continuously assess the health needs of the society and make ways to give the people easy access to their services. Conclusion: In conclusion, there are a number of approaches that can be used in the provision of healthcare services. These approaches cannot be a success without the dedication of the healthcare providers. There are many aspects to consider when deciding on the kind of approach to practice with people with dementia and other geriatric health conditions but we must not forget that although old and frail they are still individuals with a respective identity who are worth of our respect and should be given the due right to live their remaining days with dignity. Bibliography Mcleod, Saul (2008). Simply Psychology. Person-Centred Therapy. Retrieved from http://www.simplypsychology.org/client-centred-therapy.html Career Force. 2 Person Centred Care. Retrieved from http://ilearn.careerforce.org.nz/mod/book/view.php?id=266chapterid=188 Department of Health. Victorian State Government. Australia (2014). Minimising Functional Decline of Older People in Hospital. Best Care for Older People Everywhere. Retrieved from http://www.health.vic.gov.au/older/toolkit/02PersonCentredPractice/ MemoryMatters. Reality Orientation. Retrieved from http://www.memorymatters.co.uk/resources/therapeutic-approaches/interactive-reality-orientation Alzheimer’s Disease: Causes, symptoms, treatment (2011). Validation Approach to Alzheimer’s Patients. Retrieved from http://alzheimers-review.blogspot.co.nz/2011/11/validation-approach-to-alzheimers.html Dementia Services Development Center. An Educational Resource to Support Early Interventions for People Receiving a Diagnosis of Dementia. Retrieved from http://library.nhsggc.org.uk/mediaAssets/dementiasp/DementiaEducationResource.pdf The Ministry of Health (2014). Health and Disability Services (Safety) Act. Retrieved from http://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/health-and-disability-services-safety-act WORKSAFE NEW ZEALAND (2013). Health and Safety in Employment Act 1992 (HSE Act). Retrieved from http://www.business.govt.nz/worksafe/information-guidance/legal-framework/hse-act-1992 Citizens Advice Bureau (2012). Discrimination and Human Rights. Retrieved from http://www.cab.org.nz/vat/gl/roi/Pages/DiscriminationandHumanRights.aspx

Lehman brothers, credit crunch and the recession

Lehman brothers, credit crunch and the recession Introduction This report will focus on the credit crunch and recession and how they have affected the business environment that firms that operate within it and how their resources were affected. A case study on Lehman Brothers Inc is also included and will analyse the strategies of the firm and how it coped. It is important to understand that the credit crunch and recession are to separate situations but can occur at the same time. A credit crunch happens when banks and other credit companies are less willing to lend money and charge high interest rates to compensate the increased risk of lending; where as the term for a recession is used when an economy experiences two consecutive quarters of negative growth. For example the total number of goods and services produced by a country (Gross Domestic Product) would have to decline on a quarter by quarter basis for six months to be deemed a recession. The Credit Crunch The term ‘credit crunch was once a term only understood and used by economists but over the past two years it has been widely used in the media and in day to day life to describe the money troubles people are experiencing. The credit crunch can be simplified as banks and other credit lending firms being more aware of the risk customers and each other pose when lending therefore placing higher interest rates on loans to cover risk or simply declining to offer loans to higher risk customers. This cautious behaviour leads to dearer credit cards and mortgages becoming very expensive, pensions and Isa rates will decline. Investors will also be less willing to part with their money as stock markets fluctuate rapidly and in some cases bankruptcy and repossession will occur. Current Credit Crunch The credit crunch we are currently experiencing started in 2007 but was caused by companies strategies that worked in the economic boom but as the boom ended and the economic climate changed companies failed to react. Before 2007 the world economies were experiencing a boom and with money flowing freely financial companies became reckless, lending money with cheap interest rates to high risk customers who invested into property. The US Recklessness In the US companies were even more reckless giving billions of dollars worth of mortgages to customers who were high risk; for example no job, income or assets to secure against. The companies justified these risky mortgages by insisting if the customers ran into trouble rising house prices would allow them to remortgage their properties. At the time this strategy worked as the central bank interest rates were low but as they rose companies still carried on with the same strategy not suited to accommodate the rise and as house prices began to fall borrowers started to default on payments sending everyone into panic. These factors alone were not the sole reason for the global credit crunch; it was the way in which the debt was sold on to investors that spread the problem global. US banks were packaging sub-prime loans (people with weak credit ratings) into mortgage backed securities (collateralised debt obligations) these were sold on to hedge funds and investment banks who decided they were a great way to generate high returns, resulting in higher bonuses and profit margins. When interest rates rose and house prices fell customers started to default on their loans, the value of these investments plummeted resulting in huge losses for banks globally. How it affected the UK UK banks and financial companies were watching how easy the US companies were making money so invested heavily to gain a piece of the high returns the US companies were reporting, the investment of choice was the sub-prime backed investments and as the US housing market crumpled and interest rates rose the returns decreased and resulted in companies writing off billions of pounds worth of debt. As the risk of these investments increased finding new investors became impossible and many UK banks were using a securitisation strategy by using the investment market to fund their mortgage business and as the investments could not be sold the banks were left with the debt, causing them to decrease lending to safe guard their finances or in some cases fall into administration or become nationalised as Northern Rock did. The result of the credit crunch meant borrowing rates increased rapidly meaning the good value mortgages people were enjoying were no longer available, financial businesses became paranoid as to whom to lend money, increasing interest rates and asking for higher deposits to secure against default on payments. Businesses in trouble The stock markets were in turmoil and dropped sharply as confidence plunged and as powerful financial companies fell to the credit crunch paranoia set in and companies tried to secure themselves against facing the same fate. This resulted in businesses being unable to run their day to day operations. In most product based companies there is a time gap between production and sales, and some credit is needed to pay for production before receiving cash from sales. Many companies relied on credit for these cash flow issues and in the economic boom overdraft facilities etc were easily accessed, but as the credit crunch set in financial companies cut down on lending leaving many companies with higher costs than income leading to cuts in production and workforce to balance their finances. As the credit crunch caused banks to be nationalised and financial firms to go bust, the rate in which banks lend to each other (libor rate) rose to its highest since 1998 way above the Bank of Englands base rate this indicated that they were concerned as to who may go bust or simply didnt have any money to lend. This tense environment increased peoples worries and loss of confidence in each other indicated how hard the credit crunch had it the financial sectors once vast resources hard. Recession The term recession is used when an economy experiences two consecutive quarters of negative growth. For example the total number of goods and services produced by a country (Gross Domestic Product) would have to decline on a quarter by quarter basis for six months to be deemed a recession. The latest recession has been blamed on the fall of the financial markets but many causes have attributed to the severe downturn of the global markets. As the credit crunch hit the world economies slowed down, and the price of raw materials increased. Within a year the price of oil soared 40%, other materials such as steel and wheat etc saw similar rises. This resulted in higher production costs for companies that use these materials and transportation, energy and the service sector also saw costs increase due to the increased cost of gas and oil. When a business develops increased costs they tend to try and overcome them by raising the cost of their product or service so their consumers incur the cost which is called cost push inflation, this is where income becomes squeezed thus reducing disposable income. They can also cover these costs by cutting down on other costs such as workforce, some companies margins could not stretch to meet the higher material costs and subsequently went out of business. For example Silverjet, all these factors affect the economic downturn and contribute to the recession. The collapse of the housing market also contributed to the decline in the world economies. In boom years confidence was high and borrowing and saving was encouraged, this meant consumer spending was at a high and became a major factor behind economic growth. Consumers were able to remortgage their home easily as their homes grew in value, which enabled more spending and construction was easily affordable and profitable as people had money to buy or build new homes. As the boom came to an abrupt end the factors are reversed, borrowing is now harder and less attractive as higher interest rates are attached thus meaning less money to spend meaning less demand, leading to economic growth to contract. With borrowing limited and spending low, house prices continue to decrease reducing the effectiveness of the policies being used to combat the economic downturn such as the monetary and expansionary fiscal policy. The loss of confidence in the financial sector as the credit crunch hit has created a sense of paranoia amongst people who have lost their confidence in the wider economy. This has stopped people investing even if they have money to do so they are keen to keep hold of it as security as they are unsure what to expect. Spending has also decreased for the same reasons consumers are cutting back on shopping etc, this causes companies to enter into price wars or to cut down on production, costs are cut to enable the company to offer the lowest price or to simply survive. Cost cutting measures usually mean job losses, this increases unemployment which limits the amount people can spend therefore meaning companies need to make me cuts; it turns into a vicious cycle that government stimulus packages try to combat. Lehman Brothers Inc. Lehman Brothers Inc operated at a wholesale level, dealing with governments, companies and other financial institutions. Its core business included buying and selling shares and fixed income assets, trading and research, investment banking, investment management and private equity. In September 2008, Lehman Brothers filed for chapter 11 bankruptcy protection. The company became insolvent with finances totalling $639 billion in assets and debt worth $619 billion; it became the largest bankruptcy in history. The company employed 25,000 employees worldwide including 5,000 and was the fourth largest US financial bank at the time of the bankruptcy. It also became the biggest victim of the subprime mortgage disaster that had put the global financial sector into meltdown. History In 1844 23 year old Henry Lehman the son of a cattle merchant immigrated to the United States from Rimpar, Bavaria. He set up home in Montgomery, Alabama where he opened a dry-goods shop. In 1847, following the arrival of his brother Emanuel Lehman, the firm became H. Lehman and Bro. With the arrival of their youngest brother, Mayer Lehman, in 1850, the firm changed its name again and Lehman Brothers was founded. The brothers expanded their dry goods store into a cotton business after noticing the potential the highly valued cotton had, even accepting cotton as a payment for products within their shop. Cotton trading became a key part of their business and they eventually relocated to New York, there Lehman became a member of the Coffee Exchange and then on to the New York Stock Exchange in 1887. In 1899, it underwrote its first public offering, the preferred and common stock of the International Steam Pump Company. The company then went from strength to strength underwriting many companies and becoming a powerhouse in the financial industry, prospering through world wars, civil wars and the great depression but the US house market crash proved to be its undoing as greed and the need for higher profits led them to take the decision to invest heavily into the subprime mortgage market which led to its demise. Subprime Mortgages Subprime Mortgages are loans offered to customers who would not usually be accepted for credit due to a poor credit score. The loans often have higher interest rates due to the higher risk a company takes by lending to a subprime borrower. There are many types of subprime mortgage plans on offer, the most common is the adjustable rate mortgage (ARM) which at first charges a fixed interest rate and then switches to a floating rate plus a margin. ARMs can be misleading to subprime borrowers who jump at the chance to take out a mortgage they were previously denied. By charging lower rates at first the mortgages reined in borrowers but as their rates were reset to variable rate which were considerably higher than the rates the borrowers were previously paying and many could not offered the new payment requirements resulting in loan defaults. During the boom Lehman were trading tremendously well and decided to invest in mortgage lending by acquiring five mortgage lenders, which included subprime mortgage lenders BNC Mortgage and Aurora Loan services which specialised in Alt-A Loans. Alt-A Loans are categorised between prime and subprime loans, Alt-A borrowers have clean credit histories but have limited documentation therefore occurring a higher risk, these borrowers proved very attractive to lenders as they could charge them higher interest rates than normal prime loans but were less risky than subprime borrowers. Lehman Brothers Success Lehman Brothers acquisitions proved a success at first; record revenues from Lehmans real estate businesses enabled revenues in the capital markets unit to surge 56% from 2004 to 2006, a faster rate of growth than other businesses in investment banking or asset management. The firm securitised $146 billion of mortgages in 2006, a 10% increase from 2005. Lehman reported record profits every year from 2005 to 2007. In 2007, the firm reported net income of a record $4.2 billion on revenue of $19.3 billion. Lehman Brothers were still continuing to grow and in February 2007 stock reached a record $86.18, meaning Lehman had a market capitalisation of close to $60 billion. This masked the real problem as by the first quarter of 2007 defaults on subprime mortgages rose to a seven-year high. Investors started to have concerns that rising defaults would affect Lehmans profitability, but the firm reported record revenues and profit for its fiscal first quarter. These concerns led to Lehmans chief financial officer (CFO) insisting that the risks posed by rising home delinquencies were well contained and would have little impact on the firms earnings. He also said that he did not foresee problems in the subprime market spreading to the rest of the housing market or hurting the U.S. economy. This statement showed the company had become reckless and the prospect of higher profits and keeping investors happy became their main concern and as long as profits were good the strategy stayed the same Credit Crunch hits Five months after Lehmans Brothers chief financial officers assurances that the company would be unaffected and safe from the housing problems the companys risks seemed to be catching up with it. Lehmans stocks fell sharply as two of Bear Stearns hedge funds failed, it caused them to shut down the BNC unit and cut 2500 jobs and also shut down some of its Aurora offices but as this may have been a sign of them cutting down their mortgage portfolio they continued to pursue the mortgage market becoming the major player gaining a portfolio of mortgage backed securities four times that of shareholder equity. The risk seemed to have paid off as their stocks increased and calm returned to the market, this was the opportunity to trim down their massive portfolio and release funds to secure against any losses the mortgage market may encounter by investing in other areas, however they seemed to choose to keep hold of the bulging portfolio. Lehman Brothers leverage was a high 31 in 2007 which in tandem with its massive mortgage portfolio made it increasingly vulnerable to any change in the market. In March 2008 Bear Stearns struggles continued and confidence in Lehman was fading resulting in a drop in shares of over 40% and although they managed to increase confidence by raising $4billion dollars people were becoming increasingly worried about the size of the companys high risk portfolio. In June Lehman recorded a second quarter loss of $3billion but managed to keep confidence high by raising $6billion through investors and noticing the ticking time bomb they were sitting on boosted its liquidity pool to an estimated $45 billion, decreased gross assets by $147 billion, reduced its exposure to residential and commercial mortgages by 20%, and cut down leverage from a factor of 32 to about 25. However, these measures were perceived as being too little, too late. On August 22, 2008, shares in Lehman closed up 5% (16% for the week) on reports that the state-controlled Korea Development Bank was considering buying the bank. Most of those gains were quickly eroded as news came in that Korea Development Bank was facing difficulties pleasing regulators and attracting partners for the deal. On September 9 Lehmans shares plunged 45% to $7.79, after it was reported that the state-run South Korean firm had put talks on hold. This caused the companys hedge fund clients to pull out, while its short-term creditors cut credit lines. On September 10, Lehman announced shocking fiscal third-quarter results early that highlighted the feebleness of its financial position. The firm reported a loss of $3.9 billion, including a write-down of $5.6 billion as well as these shocking results Moodys Investor Service dealt the company another blow as it announced that it was reviewing Lehmans credit ratings, and also said that Lehman would have to sell a majority stake to a strategic partner in order to avoid a rating downgrade. These developments led to a 42% plunge in the stock on September 11. With $1 billion left in liquidised assets, Lehman was quickly running out of time. Last-ditch efforts over the weekend of September 13 between Lehman, Barclays PLC and Bank of America, aimed at working out a takeover of Lehman, were unsuccessful. On Monday September 15, Lehman declared bankruptcy, resulting in the stock plunging 93% from its previous close on September 12

Integrating Technology in the Language Arts Classroom Essay -- Teaching

Integrating Technology in the Language Arts Classroom School leaders today are under extreme pressure to improve student achievement levels. Yet, in the face of tight budgets, threats to cut extra-curricular activities, and an extensive shortage of textbooks in the schools, exactly what are teachers supposed to do to ensure that â€Å"no child is really left behind.† Despite what looks like a dead end, there is hope. By integrating the usage of technology in the Language Arts classroom, students are presented with a wide range of opportunities for improving in writing, literacy, and cultural awareness. According to the article, â€Å"Are we there yet?† a survey issued by the National School Boards Foundation says that many schools nationwide have made great progress in connecting classrooms to the Internet. Yet, this is not exactly enough. Today, the focus must be on integrating this technology as an integral tool for instruction and administration, not as just an extra â€Å"if-time† activity. By doing this, the core educational priorities that are set by the federal, state, and local governments will match the goals, interests, and objectives of students in diverse learning communities. In addition to this, the usage of technology is viewed by parents to have a positive impact in children’s lives. Although parents understand that there are dangers associated with the Internet, they mostly believe that the positive implications for it are much stronger. For school leaders, however, the correct installments of filters, firewalls, and honor codes are the only p rotections that they have against providing students with more positive than negative images. Having said all of this, what are technologies implications for improving the La... ...thers, they will develop a more complete sense of themselves and the world around them at the same time. In conclusion, technology in the Language Arts classrooms will provide students and teachers with a wide array of opportunities and options for broadening instruction and assessments. Increased usage of technology will act as a supplement for traditional instruction, and thus strengthen the effect that it will have in the lives of students everywhere. Therefore, where there are tight budgets, and shortage in textbooks, the usage of technology gives communities hope and a stronger belief that no child will be left behind. Works Cited â€Å"Are we there yet?† http://www.nsbf.org/thereyet/fulltext.htm â€Å"A Friend for the Language Arts.†www.electronic-school.com/0198f4.html â€Å"Using Virtual Learning Space to Promote Multiculturalism† http://www.techlearning.com

Death Penalty Essay -- essays research papers fc

To Kill or Not To Kill   Ã‚  Ã‚  Ã‚  Ã‚  Man has always depended on punishment to enforce the laws necessary for the survival of both himself and his species. But how can man justify committing murder as a punishment for just that, murder. This is an argument that our modern society has wrestled with for decades. This essay will attempt to shed some light on this highly controversial subject and at the same time, try and put to rest the age old argument of what human morality should allow.   Ã‚  Ã‚  Ã‚  Ã‚  According to a study conducted at the University of Iowa in 1998, states that have the death penalty had the same or higher murder rates as those that don’t. However, some of the lowest crime rates on the planet belong to China, a country to which the death penalty is hardly a stranger. This suggests that if given enough time and stiffer enforcement the death penalty could eventually have significant effects on the crime rate here in North America.   Ã‚  Ã‚  Ã‚  Ã‚  Another good argument against the death penalty is the simple fact that it relies on a justice system that is far from perfect and that unlike other sentences, it cannot be overturned. Statistically, two out of every three death row inmates will later be found innocent and with the introduction of new evidence, such as DNA, this number will only increase. North America’s prison system however, runs on the principle of rehabilitation and since it is believed that for certa...

Essay --

Gay marriage has been a topic of discussion between many people. It is talked in good and bad ways, due to a person’s beliefs or even just their overall opinions. The topic has been present for many years. Throughout the years many things have improved for the rights of the same sex couples. It included difficult times for these couples. They had to fight for their rights. They had to fight people that did not believe that they have these rights. According to Ronald Bailey (page 1), same sex marriage impacts traditional marriage. He also stated that it undermines or looks down upon conventional marriage of heterosexual marriage. The divorce rate among same sex couples decreased. After decades of falling the marriage rate and fertility rate slowly increased and still the divorce rate is down. The divorce rate in different sex couples decreased due to the same sex marriage increasing. In 2003, the divorce rate in Massachusetts was 2.5 per 1,000 people. Then in 2004 the marriage rate jumped 15%. Lesbian couples were 3 times more likely to divorce than heterosexual couples. Gay marriage couples also have kids. Nearly 20% of same sex couple houses have children. Close to 84% of them have biologically related children. Los Angeles reporters stated that 37% of same sex couples have had children of their own in their houses before. By the time that the children are of 17 years old 55% of lesbian couple are separated compared to the 36% of heterosexual couples according to The National Survey of Family Growth. Unlike divorce in heterosexual parents children from divorced homosexual do not experience social or psychological problems. When they divorce 75% of the lesbian couples share custody. In heterosexual (page 2) couples 65% of mot... ...ame the first state to pass in the United States to legalize same sex marriage, governor Arnold Schwarzenegger vetoed this bill. Then 3 years after this on June 16th 2008 California began allowing same sex marriage licenses. Proposition 8 was then launched, proposition 8 was launched to deny same sex marriage rights. Then in 2009 Maine governor John Baldacci signed a freedom to marry bill, which had support from both branches of the state legislature. Even though both legislatures gave support there were also opponents. These opponents also gained support from national organizations which launched a referendum to ban same sex marriage. Voter reserved the legislature in 2012, which again allowed same sex marriages in Maine. There were also out- of- state marriages in New Mexico and Rhode Island. It is a civil right to many the person of one’s choice.

Destin Brass Products Co. Case Study

Destin Brass Products Co. has been established and grown to bring forth valves ( 24 % of the company gross ) , pumps ( 55 % of the company gross ) , and flow accountants ( 21 % of the company gross ) . This paper will exemplify the recommended solutions for the direction of the company that are seeking to measure the competitory tendencies of the market for the mentioned merchandises, and seeking to get down new schemes to cover with these tendencies. Finance and accounting, as mentioned by Ambler ( 2008 ) are the necessities and footing to the short and long being of any type of companies. The high fight of market requires that all types of concerns have a comprehensive apprehension to the costs and net incomes in much item in order to ease determination doing procedure. In Destin Brass instance, the company tried to set up a high trade name name for bring forthing the valves, but subsequently as an enlargement to the concern, the company included two new merchandise lines which are the pumps and the flow accountants maintaining in head the similarities of productions and the handiness of the productions capacity. Destin Brass did non hold a distinguished rival in the valves market because of the high quality of the valves produced, but there is a monolithic competition in the pump and flow accountants market. This paper will capture a clip of the company concern where there is a high competition on the pumps ‘ monetary values and the solution of increasing the monetary values of the flow accountants did non alter the market. The direction is in demand to reconsider its fiscal scheme in order to face competition.The fiscal analysisAfter measuring the current fiscal state of affairs of Destin Brass, The analysis hereby will join forces to reply the direction inquiries, and illustrations of the below solutions had been used by concern and it proved to hold an influence of determination devising procedure sing the company scheme. The solutions are as follow s:Merchandise costs as per the ABC informationFrom the given information in the instance survey, there is a connexion between the merchandises costs and the costs incurred by the activities related to the productions of each merchandise line. The reply to this issue is to fix cost estimations for the three merchandises by using the necessities of the activity based costing, table 1 shows that the ABC costs of the valves is 37.8, the pumps is 48.82, and the flow accountants is $ 100.63. The ABC method attempts to link the indirect costs to the merchandises, and accordingly handle them as direct costs. Based on the instance analyze fiscal information, the computations in table 1 have been prepared by utilizing the followers: Making a cost pool for the machine depreciation and care cost, and apportion the merchandises based on machine hours. Making a cost pool for having and material handling costs by ciphering the figure of minutess consumed for every merchandise. Making a cost pool for technology costs by ciphering how much technology is consumed by each merchandise.Comparing the ABC with the criterion and the revised unit costsIn this comparing, it will look the cost of each merchandise under the three types of bing computation methods and the ground why they are different. Table 2 shows the comparing. The three bing methods dainty direct costs which are run labour and stuff, in the same manner. Furthermore, fiscal experts support the thought that direct costs is non the existent job as this can be tracked to the merchandise, but the issue is that bing computations gets complicated when seeking to apportion the operating expenses ( Indirect costs ) . The allotment of operating expenses is where the differences in costs come under the three bing methods. In the criterion cost accounting there is no attempt made to track the operating expense costs to the merchandises. It is believed that indirect costs can non be related with the merchandises that ‘s why they are summarised and so allocated to the merchandises based on the given allotment factor ( cost driver ) . In Destin Brass instance, the operating expenses which include the receiving and stuffs managing, packing and transportation, and depreciation and care for $ 680.000 per month, are allocated based on the tally labour dollars. Consequently, every merchandise is allocated a per centum of the operating expenses in the same ratio that the merchandise consume of labor ( valves 0.5 tally hours per unit, pumps 0.5 tally per unit, and flow accountants 0.4 run per unit ) . See table 3 for inside informations. The revised cost accounting makes portion of the indirect costs as direct. The stuff and handling costs are treated in a separate manner, but non the best cost driver had been chosen ( direct stuff dollars ) , as it would be seen in the ABC. Furthermore, setup labor is assigned straight based on the apparatus hours for which information is available. The staying operating expenses are allocated on the footing of machine hours. As mentioned by Peggy Alford, this gives an thought why rivals are cutting monetary values on pumps. It is now clear that costs of the pumps is overstated utilizing the criterion bing method while the costs of the valves are unostentatious. But, bing can be improved particularly that the flow accountants ‘ monetary value is non truly explained that they are cheaper to bring forth than it was calculated by the criterion bing method. The ABC method paths every bit much as possible of the indirect disbursals of the merchandises and services. So any disbursal incurred of a merchandise is straight charged to that peculiar merchandise instead than distributing the disbursal over all the merchandises. When disbursals incurred of a figure of merchandises, they are gathered and allocated based on a proper cost driver. In this manner, the allotment will be done in proportion to the existent costs ingestion by all the merchandises. Table 1 had shown the ABC costs computations for the three merchandises. Now, we can see that flow accountants have been subsidised by pumps and selling them for $ 97.07 is loss devising ( be $ 100.63 ) instead than at 42 % gross border. But, subsidizing flow accountants had made pumps less profitable while selling monetary value of $ 81.26 corresponds to 43.37 % gross border. The costs of the valves are the same under both the criterion and the ABC methods.Strategic deductions of the fiscal an alysisHarmonizing to Bhimani et La ( 2008 ) , extremely competition concern environment requires a comprehensive costs understanding, and a proper costing scheme is indispensable to ease determination doing. In Destin Brass instance, the direction is confronting a determination whether to travel on in the pumps market in malice of the monetary values autumn and decreasing net income borders or to cut this concern line and dressed ore merely on the valves and the flow accountant ‘s merchandises which are profitable. But, doing a determination following the standard costing method would hold caused black effects for the company as it would cut the profitable merchandise and concentrate on merchandises that are selling at a loss. Destin Brass is an ideal illustration of how critical is to hold an accurate bing method to follow to supply strategic determination devising. But, in malice of the importance of the fiscal and accounting information that the bing method will supply, the direction vision should be supported by the information non merely dictated by the accounting information.The following month consequencesIn the clip where cost accounting does non count for the cost allotment to find the costs of the merchandises, it does non impact the bottom line. Here, presuming that the measures of the productions and the gross revenues, stock list, selling monetary values stay the same, and the monetary values of stuff, labor, managing remains the same. The net net income would be the same as the net net income of the last month. The bottom line will be affected in instance the consequences demoing in the ABC method are considered and the merchandising monetary values are adjusted.DecisionThe costing methods used to place the strengths and failing of the concern public presentation helps direction to make up one's mind whether operations require any betterments. This indicates that the inaccurate costing allotment can take to either over or under pricing. Con sequently, this will forestall the direction from taking the company to do higher net income, retain clients or take the company to wrong strategic determinations.

Abortion Outline 3

wherefore choose Pro-Life over pro- pickax Thesis Although convenient, stillbirths ar cruel, and in benignante alternatives to pregnancy. I. What is spontaneous spontaneous abortion? A. Abortion is the termination of a pregnancy, either by choice, or for medical reasons. B. on that point are twain possible ways to terminate a pregnancy (pill and in-clinic. ) C. at that place are also two kinds of abortion. cure abortion, which the baby is aborted for the well(p)ty of the mother, and elective abortion, in which the abortion is performed due to a choice that the mother has made for an unborn child. II. What is lifespan? A.Most people who feel strongly of abortion and religion consider that life is created upon conception. (egg + sperm) B. Viability is when the fetus is 18 weeks old, and potty live extraneous the womb. The fetus can still be aborted at 18 weeks, but if it were orthogonal the womb, it would have the judicial rights of a person. C. At three weeks old th e fetus tit begins to pump blood to the body. III. Why is abortion chosen over adoption, or property the child? A. Some women feel its incontinent. B. reave or incest only accounts for less than 2 percent of abortions. C. Since its not mandatory, some women foolt know the alternatives. IV.How is an abortion performed? A. on that point are 2 ways it can be performed. B. Aspiration abortion is the just about common method of abortion. C. The average eon for an abortion to be performed is 10-20 minutes. V. What are the legal attributions in an abortion? A. Abortions are atomic number 6% confidential (unless the patient is under 18. ) B. Obamas executive order wont protect the unborn. C. Since 1973 it has been the responsibility of 7 non-elected adjudicate on the Supreme Court to found decisions on abortions for our nation. VI. Will the mother yen any complications? A. Post traumatic accent mark disorder is very common among mothers. B.Many mothers fall behind complications if they become pregnant after their abortion. C. 47% of women who have one abortion impart have another. VII. Should abortion be guilty or just frowned upon? A. 53% of Americans believe that abortion should be legal in some circumstances. B. 22% believe that it should be nonlegal in all situations. C. inhibition abortion, would make it a violation of human rights to some. VIII. Does ethnicity affect abortion statistics? A. African American women are almost 5 time as likely to have an abortion than a white adult female is. B. The two main ethnicities that have abortions are flannel and African American.C. Most Mexican Americans are Catholic, and Catholics only contribute to 27% of abortions. IX. Abortions arent always performed in a safe environment. A. Unsafe abortions kill upwards of 70,000 women all(prenominal) year. B. Africa has the worlds highest maternal mortality (100x more than demonstrable countries. ) C. In Latin America 21% of maternal deaths are associated with unsafe abortion. X. unhatched babies have characteristics of humans outside the womb. A. By 20 weeks fetuses have pain receptors. B. At 4 weeks fetuses can hear C. At 5 weeks the fetus is just a sac of DNA. XI. Abortion is not globally acceptedA. Abortion in Eastern atomic number 63 is higher than any other true country. B. In Russia where abortion is legal 19/1,000 women have abortions. C. Whereas in Poland where abortion is illegal and highly frowned upon, not 1 % of the creation has abortions. XII. Differences between pro-life and pro-choice. A. Pro-life tends to be more of a republican domicile and believe that everyone has a right to life. B. pro-choice are more of a democrat base and believe that a woman has the right to be in laterality over her body. C. Most people wear outt know the extent of abortions, and their specialized procedures.