Is Fanthorpe an Effective Poet? Essay

UA Fanthorpe describes herself as, â€Å"a middle-aged drop out.† She was born in 1929 and is still alive today at the age of seventy-five. Today many people consider Fanthorpe to be one of the most accomplished poets ever. There are factors that lead to her success a poet. One of these factors is that, she viewed much more of the world than most people would view in a life time. She found out first hand what a teacher’s life was like, and also saw what it was like to work in a hospital. It was always her ambition as she was growing up to be a writer; she finally became what she wanted at the age of forty nine when her first piece of poetry was published. Fanthorpe feels poetry is not meant to, â€Å"Attract money or publicity.† She believes poetry is supposed to â€Å"stay honest and independent†. Poetry â€Å"can’t do more,† than stay honest and independent â€Å"because it hasn’t the status† of other forms of writing. â€Å"All a poet can do is warn†, which is what Fanthorpe, does powerfully. Over her life time she has written a number of successful poems, for instance, â€Å"Not My Best Side,† and â€Å"Half-Past Two,† and a variety of other remarkable poems. In my eyes, the two poems that she wrote which demonstrate her skills most effectively are, â€Å"Not My Best Side,† and â€Å"You Will Be Hearing From Us Shortly.† Both these poems display her skilful talent in using the other voice, along with creating a large amount of emotion. In the poem â€Å"Not My Best Side,† the reader perceives her skill in using the other voice, by creating the different voices for the Dragon, the Maiden, and the Knight. She portrays the dragons’ emotions as a wounded gentleman, discouraged because his â€Å"victim was so unattractive as to be inedible† The dragon is displayed very much against the stereotype of itself. She presents him as an intelligent young man who is more worried about his image and appearance than anything else. When having his portrait painted, the artist â€Å"did not give him a chance to pose properly.† He was upset because the painter â€Å"left off two of his feet.† The dragon, commenting on his death, says, â€Å"I should have liked a bit more blood† This understatement contradicts the violent reputation of a dragon, making the poem like an amusing fairy tale in that the dragon knows he will rise again. Fanthorpe depicts the princess as a small, chatty, plain yet slightly pretty woman. She in addition to the dragon does not fit the stereotype of a princess in distress. Instead of wanting to be rescued by the noble knight, â€Å"to be honest, I didn’t much fancy him.† â€Å"I quite took to the dragon.† St. George, who is known in other poems as a heroic knight who rescues the princess and carries her away to marry her, living happily ever after, is revealed as being â€Å"ostentatiously beardless†, and the princess worries that he may â€Å"have acne, or blackheads, or bad breath†. He thinks very highly of his armour, his horse, and himself. The author destroys the stereotype view of all the characters in the tale of St. George slaying the dragon. Instead of being the noble knight, he appears as a male chauvinist, whilst the princess, instead of being helpless, is an opinionated girl who speaks her own mind. Fanthorpe also frequently creates humour in the poem, for example when the princess says, â€Å"that green sexy tail† â€Å"You Will Be Hearing From Us Shortly,† is another show of why she is such a successful poet today. There is a great deal of skill involved in creating this masterpiece. Whilst the voice of the interviewer is the only one she uses, in contrast to â€Å"Not My Best Side†, she still makes it possible for the reader to understand and follow the poem. She causes the reader to dislike the arrogant personnel officer, and to feel sympathetic towards the man whom is being interrogated. Fanthorpe likes to open poems with a sentence that gets the reader’s attention immediately, and causes an interest in the character. â€Å"Once upon a school time, he did Something Very Wrong†, causes the reader to wonder what he did, in the poem â€Å"Half-past Two.† â€Å"Do you feel adequate to the demands of this position?† is a line which certainly would not make the interviewee at ease and relaxed, but creates tension, again causing the reader to wonder what will happen next. Although the reader cannot know what answers the interviewee gives during his interview, he still finds out many facts about him, which leads the reader to feel compassion and empathy towards him. We see the age of the man in a very subtle way. The interviewer is not impressed by the age of the interviewee: he wanted someone, â€Å"†¦with precisely the right amount of immaturity.† This little passage shows that the person that was being interviewed was too old for the job. At first we see the interviewer as a polite and concerned man, but as we near the middle of the poem we see that he is quite the opposite. An inappropriate remark that the interviewee makes is on the looks of the person that is being interviewed. They interviewer had just said something about looks being a delicate matter when he brings it up just in more detail, â€Å"You do appreciate this work involves contact with the actual public.† This shows that the interviewer not keen on the appearance of the person that is being interviewed. The point Fanthorpe makes very well is that the proud, pompous interviewer prejudges the man seeking employment. He criticizes his looks, accent, background, age, and number of children; not giving him a fair interview based on his qualifications. There are no major weak points in the style of Fanthorpe’s poetry. Not only does she display her use of the other voice, but she also creates humour and makes her views on society today known. This is also shown in â€Å"Dear Mr Lee†, in which the student loves reading, but fails exams, because she disagrees with the exam board, and cannot meet their expectations. Fanthorpe creates ample amounts of emotion and feeling in all her poems as we covered briefly. Her poems are written in an irregular form, with no rhyme scheme, yet her exceptional use of words makes her poetry very interesting.

Discuss Hamlet’s attitude to death and the afterlife Essay

Hamlet a product of Shakespearean times has a different view on death, the afterlife and the divinity of the monarchy to any person today. Everyone in the Elizabethan and Jacobean era believed that there was an afterlife. Everyone believed in God, in witches, fairies and in ghosts. No one saw the dichotomy between their varied beliefs as we do today. Hamlet, as a result of the time in which he was raised, had a very complex attitude towards life and death. This was due to his religious beliefs and his basic morality. Although Hamlet has reasonably strong religious beliefs, he also lived life in the post- renaissance way. The Renaissance era said that there was, more to life than religion and although religion should not be discarded, other things should be considered. ‘Hamlet’ is a typical post-renaissance drama, with several plots interlacing frequently, to produce a complex composition giving meaning through contrast rather than unfolding each event in a single sequence. All the plots involve characters having to kill other characters for one reason or another. For example Claudius plots to kill Hamlet, and Hamlet plots to kill Claudius. It is through Hamlet’s turmoil about whether or not to kill Claudius that his views on religion and the supernatural appear. Although Hamlet wants to kill Claudius, he is prevented from doing so by his religious belief that God gives you life, therefore you have no right to take either your own life of that of another. This is also the reason why Hamlet cannot kill himself. When Hamlet sees Claudius trying to pray, he has a perfect opportunity to kill him but he does not, due once again to the contemporary beliefs about death and the afterlife. He believes that if he kills Claudius whilst he is praying his soul will go straight to Heaven even though he killed old Hamlet. Claudius’ prayers mean that he is in a state of perfect grace, with all his sins forgiven, so therefore, he will go to Heaven. Hamlet obviously does not want this. His father is forced to remain in purgatory and to suffer the misery of wandering the earth night after night because Claudius killed him while he was sleeping and unable to seek redemption. It is not surprising therefore, that Hamlet does not want his stepfather to have the happy ending his father never got. As John Russel Brown says: 1’Within ‘Hamlet’, Shakespeare has created a hero who is compelled instinctively to seek and exact revenge and yet lives in a world created by an all-seeing all powerful, and merciful God. ‘ When Hamlet kills Polonius, he sees himself as ‘Heavens scourge and minister’, as if his violent and instinctive reaction had been in accordance with Gods will. Such references together with various calls upon ‘God’ or ‘Heavenly powers’, remind an audience of secure moral judgements that call for repentance and mercy or for punishment. They mark the play as contemporary, not belonging to a pre-Christian Denmark, and ensure that Hamlet’s progress in revenge does not move him entirely from customary judgements even though he believes he could ‘drink hot blood’ and envisions evil spreading throughout the world. Therefore here Hamlet is showing that although he is a good Christian follower, he seeks revenge for the murder of his father. Laertes, another character to lose his father and his sister, who are both related to Hamlet in one way or another, deals with his feelings for seeking revenge in a very different way to Hamlet. Although at first Laertes believes that Claudius killed his father, his reaction to his father’s death differs greatly. Laertes does not care about morals very much: To hell, allegiance! Vows, to the blackest devil! Conscience and grace, to the profoundest pit! ‘ He is prepared to go to Hell to get revenge for his father’s death. He then continues to say. ‘I dare damnation. To this point I stand. That both the worlds give to negligence, let come what comes; only I’ll be reveng’d, Most throughly for my father. Laertes is saying that he does not care what the consequences are, he will seek revenge even if he has to damn his soul to get it. Laertes decides that he will murder Hamlet, by poisoning the dagger he will be fighting him with. This, he knows, will definitely lead to Hamlets death. Laertes makes a decision and sticks with it, unlike Hamlet who is considered insane around the time he is thinking about killing Claudius. Hamlet is even considering taking his own life; therefore Laertes would appear to be the more stable of the two. However, much of Hamlet’s procrastination lies in the fact that he intellectualizes the moral issues involved in life and death, good and evil. Both characters end up with the same fate; death. Laertes behaves like a typical hero of a revenge tragedy, rushing headlong into revenge and his own death without pausing to weigh the consequences of his actions. When old Hamlet appears, Hamlet questions whether or not to believe it is his father. Hamlet is in a very emotional state, he is thinking of suicide due to his father’s death, and now he has appeared before him, it is little wonder that he is shaken up. Hamlet’s indecisiveness as to whether the ghost is really his father, is seen when he says ‘I’ll call thee Hamlet, King Father, royal Dane’, until he hears otherwise. He is wary because it was believed at the time that ghosts brought evil and were not good however, because the ghost so resembles his father and because Hamlet mourns him, he is prepared to believe that it is an honest ghost. The ghost confirms his identity, to Hamlet by saying ‘I am thy Father’s spirit, Doom’d for a certain term to walk the night, And for the day confin’d to fast in fires, Till the foul crimes done in my days of nature Are burn’t and purg’d away’. Once again, the audience learns something about Jacobean religious views and beliefs. Old Hamlet is telling us that due his being murdered so quickly, he did not have time to repent his sins, and therefore he is stuck in purgatory the place between Heaven and Hell until God forgives them. However Hamlet and Horatio are both men with high academic achievements, and both scholars, therefore it would be unlikely they would imagine such a thing. Both of them see the ghost on the battlement as do Barnado, Francisco and also Marcellus who sees its appearance as a sign that something is rotten in the state of Denmark. Although Gertrude never sees the Ghost, its validity and existence is proven by the fact that both Hamlet and Horatio have seen it. 2 The fact that Gertrude has an inability to see the Ghost might suggest the fact that she had nothing to do with the murder of old Hamlet or that she is too insensitive to see it – an idea born out by her insensitively speedy marriage to Claudius. This also appears to be the case in MACBETH another of Shakespeare’s plays, in the banquet scene, when the guilty Macbeth sees the ghost of Banquo but no one else does. As a result of the information Hamlet receives from his father about his death, and his mother’s behavior, Hamlet feels that life in Denmark is worthless. He feels now with the death of his father, and the incestuous he feels relationship between his mother and Claudius, that his life is also meaningless and worthless thus he discusses committing suicide. ‘O, that this too too solid flesh would melt, thaw, and resolve itself into a dew’. He then describes how distraught he is that his father was only dead a month when his mother got married to Claudius, and how he must ‘hold his tongue’. In spite of this he cannot kill himself because God gave him his life, therefore he has no right to take it. ‘The Everlasting ‘has’ ‘fixed / His canon gainst self-slaughter’.

AP English III

In this mock press release from The Onion, the author satirizes the way products are marketed to consumers. He seems to think that the methods used by advertisers are exaggerated and manipulative. The author shows his contempt for marketing techniques by using Irony, diction, and hyperboles. The use of Irony Is evident In this mock press release. The author uses this Irony to point out logical flaws sometimes seen In advertisements. For instance, a woman claims that â€Å"after wearing MagnaSoles for seven weeks, [she's] noticed a significant decrease in pain† (lines 59-60).Customer testimonials are often used as an advertising technique. However, this particular one is showing irony because the injury of a sprained ankle could clearly be healed by time in seven weeks†not necessarily because of some miracle product. The audience recognizes this irony and finds it humorous. Another irony that the author is showing is the description of an â€Å"intelligent-looking man in a white lab coat† (lines 67-68). This is ironic because he is not necessarily intelligent, he merely appears to be intelligent.This parodies the advertising technique of using actors to sell products, as opposed to actual certified pecialists. All of these examples of Irony clearly show misleading tactics of marketers. The authors use of comical dlctlon emphasizes the audacious tone that real advertisements use to sell their products. However, this author flouts that bold tone by use of sarcastic and exaggerated word choice. For example, he mocks the scientific words typically used by using made up words. He creates terms like â€Å"pain nuclei,† â€Å"kilofrankels,† and â€Å"comfortrons. By inserting this satirical diction, the author is creating a connection to scientific vocabulary typically used in advertising. Consumers are often misled by vocabulary that they are unfamiliar with, and this author is satirically proving that. Specifically, he uses the term â€Å"pseudoscience† which sounds, to an uninformed ear, like a legitimate field of study. However, a clever reader will understand that â€Å"pseudff' means fake, and therefore the very term means â€Å"fake science† (not legitimate). By using such exaggerated diction, the author proves his satirical point that people will believe anything that sounds scientific.The author of this mock press release also uses hyperbole to mock real advertisements by ointing out their exaggerations. The article contains a quote by the product's creator that claims it is â€Å"not just a shoe insert†it's a total foot rejuvenation system† (line 16-17). This is an exaggeration of what typical advertisements say about their product. All advertisers want to sell their product as a â€Å"cure-all. † Through hyperbole, this article is mocking this convention. In addition, the article claims that â€Å"if the frequency of one's foot is out of alignment with the Earth, th e entire body will suffer† (lines 43-45).This is clearly a fantasy fact because we know that your entire ody is not necessarily Impacted by the biomagnetic connection of your foot to the ground. The author's hyperbole serves to further prove that advertisements often use bombastic exaggeration. The satirical devices used by the author poke fun at real advertising techniques. Through scientific-sounding diction, strong, humorous hyperbole, and ludicrous Irony, the author effectively makes his point that marketing techniques are deceptive and somewhat shady. techniques by using irony, diction, and hyperboles. The use of irony is evident in this mock press release.The author uses this irony o point out logical flaws sometimes seen in advertisements. For instance, a woman specialists. All of these examples of irony clearly show misleading tactics of marketers. The author's use of comical diction emphasizes the audacious tone that reader will understand that â€Å"pseudo' means fa ke, and therefore the very term means that claims it is â€Å"not Just a shoe insert†it's a total foot rejuvenation system† (line body is not necessarily impacted by the biomagnetic connection of your foot to the hyperbole, and ludicrous irony, the author effectively makes his point that marketing

Key Terms Assignment Example | Topics and Well Written Essays - 250 words

Key Terms - Assignment Example Ecological model is defined as an abstract in mathematical representation of an ecological system, which is studied to understand the actual system. They are formed by a combination of ecological relations and the gathered data in the fields. Family centered model is a way of working with both formal families and informal families across the systems of service to enhance their capacity to care and protect the children in their families as well as recognize the value of women’s employment. Family empowerment is defined a process by which the families access knowledge, skills and resources that help them to gain positive control of their lives as well and improve the quality of their life-styles High incidence disabilities are children who have different education needs and styles. They have communication disorders, mild mental retardation, and specific learning disabilities including attention deficit hyperactivity disorder (ADHD). Individualize education program is a mandated program by Individuals with Disabilities Education Act (IDEA) that gives opportunities to teachers, parents, school administrators, and students to work together and improve educational results for children with disabilities. Low-incidence disabilities are students who are characterized by blindness, low vision, deafness, hard-of-hearing, development delay, complex health issues, serious physical impairment, multiple disability and autism. Academic aptitude are those students who have potential to demonstrate exceptional strength in a specific area if academics. They have exceptional ability in one or more subject areas, that they performing beyond the norm for their age group. Continuum of Service is the range of placements, programs and services available for exceptional special needs of a student including regular classroom, to part time withdrawal to self-contained

The benefits and negatives of hiring temporary workers Essay

The benefits and negatives of hiring temporary workers - Essay Example In this study, several items will be considered while analyzing the cost effectiveness of temporary workers. First, an overall analysis of the benefits as well as the drawbacks of temporary workers will be presented in comparison to the hiring of full-time employees. The presentation of this analysis will demonstrate that hiring temporary workers is, in fact, more beneficial for companies when trying to cut costs. Temporary workers allow for companies to adapt to fluctuating markets, and give them some control in an economy that has not provided much earning incentive. In order to resolve this and to adapt to changing times, temporary workers can be hired and maintained by companies for as long as needed. Skilled contingent workers are included in this study. While skilled contingent workers are often paid more than other temporary workers, and often more than full time workers as well, their use still allows the company to save money. This is because they are usually brought on for short term projects, and then released when the projects are completed. The large salaries or hourly wages earned by skilled contingent workers thus will end, and the company can return to normal expenditure. There would therefore be no need to bring on another full-time employee to handle certain skilled situations that are needed for specific periods of time only, and this has helped to keep costs down for many companies. This study examined three companies throughout a one year, four quarter period. Costs were analyzed and determined as the companies transitioned into using more and more contingent workers. The results of this study demonstrate that companies achieved cost-cutting results that increased every quarter for each company that participated in the study. Therefore, this study helps to prove that temporary workers, whether skilled or not, can be used to help cut the costs of company finances. Results Who are the Temporary Workers Just as employer demand for temporary workers increases during times of uncertainty, many workers seek temporary employment due to transitory or uncertain circumstances. Such workers might include teachers and students out of school for the summer or other vacation periods, or persons entering or leaving the labor force gradually. Women and young persons are more likely than others to experience these transitory conditions. Therefore, it should not be surprising that there was a disproportionately high concentration of both groups employed by temporary help supply agencies in May 1985. Almost two-thirds of the industry's work force were women, in contrast to their 2 of 5 proportion of all wage and salary jobs. This difference clearly reflects the benefits offered to many women by the temporary help supply service industry, particularly the combination of flexible work schedules and the opportunity to acquire needed experience and job market exposure. In addition, the industry has a large number of administrative support jobs, and a disproportionate number of women are traditionally employed in such clerical positions.Women with family responsibilities are particularly attracted to temporary employment because it provides the flexible work schedules that allow them to reconcile work outside the home with family commitments. Women who reenter the labor force after a long absence may prefer temporary jobs until they are able to find suitable permanent employment. Employment through a temporary help supply agency enables them to test the market by sampling a range of work environments until they find the right employment situation. At the same time, temporary employment allows these workers to acquire needed skills and experience while building confidence and increasing their

Cooper exercisa choices Essay Example | Topics and Well Written Essays - 750 words

Cooper exercisa choices - Essay Example Further, even if the illness were not contagious, being groggy from medication or having an impaired judgment could be dangerous to the patient. An ill or sick nurse would be prone to making unnecessary errors that might potentially endanger the patients. If after answering these questions the answers points towards staying at home, I would do so only after informing the relevant authority. They would then take appropriate measures to ensure that my patient(s) is taken care of in my absence. Nurses are obligated by the nurses’ code of ethics and obligation to put the interests of their patients first. They are required to respect the value and dignity of their patients. Most importantly, their primary responsibility should be to provide the best care that enables the emotional, social, and physical well-being of the patient. More often than not, just like in Betsy’s case, nurses are faced with situations where their personal needs conflict with the patients’ needs or their professional responsibilities (Cooper 36). They are thus called to be responsible in as far as balancing these needs is concerned. In order to be able to balance the tension between the needs of the patient needs and the nurse’s needs, they must first reaffirm their commitment to the patient and their work. This can be achieved by being honest about your needs and evaluating whether putting them ahead of that of your patient’s can be detrimental to the patientâ€℠¢s emotional, physical and social well-being. With proper cooperation with colleagues, a nurse can be able to balance his time between caring for the patient and taking care of his/her needs. Ultimately, however, the needs of the patients still comes first. For nurses, there is no limit for caring for their patients. They are obligated to ensure that they take care of the interests of patients and be committed to providing them with optimal care. These obligations and

ORGANIZATIONAL BEHAVIOR THEORIES OR MODELS Essay

ORGANIZATIONAL BEHAVIOR THEORIES OR MODELS - Essay Example Diverse individuals or employees behave differently and hence the organizational behavior can be defined as the sum total of the behaviors of the diverse employees. As a result of that, it is logical to assume that no two organizations can be alike in terms of its behavior since no two individuals are alike in their behaviors. The culture, religion, and the attitudes of the employees can play vital roles in shaping organizational behavior. Leadership plays an important role in shaping organizational behavior. Ultimately leaders are responsible for the development of good as well as bad behaviors and attitudes among employees. An employee who gets good treatment from the leader may contribute heavily to the organization whereas an employee who gets bad treatment from the leader may retard the progress of the organization. Strategies necessary to motivate a diverse workforce purely depend on the abilities of the leader. In other words, leadership style plays an important role in shapin g organizational behavior. Some leaders have autocratic in nature whereas some others are democratic in nature. A third segment of leaders adopt a mixed approach; autocratic style blended with democratic style. Based on these leadership styles, plenty of organizational behavior theories or models were developed in the recent past. This paper critically analyses situational leadership theory, the XY theory of motivation and Adam’s equity theory of motivation to know more about the organizational behavior theories or models. Situational Leadership theory and organizational behavior The situational leadership theory, was developed by Paul Hersey, (author of the book Situational Leader), and Ken Blanchard, (author of The One Minute Manager). The core principle of the situational leadership theory is that the leaders should be flexible enough to change their styles based on the demands of the situations (Hersey and Blanchard, 1977). The four different types of situational leadersh ip are: Directing, Coaching, Supporting and Delegating. â€Å"Directing leadership approach is most appropriate when the followers have low willingness and low ability for the task at hand. When the followers cannot do the job and are unwilling or afraid to try, then the leader must take a highly directive role† (The Situational Leadership Model, N.d., p.3). It should be noted that power is extremely important for a military leader. He will exercise it whenever requires. It is the duty of the soldiers or the followers to obey the commands or instructions of the commander or leader, even if they have concerns about the logic and utility of the instructions they got. First obey and then question is the rule followed in military. â€Å"Coaching leadership approach is most appropriate when the followers have high willingness but low ability for the task at hand† (The Situational

14 Principles of the Toyota Way (Toyota Production Systems) Thesis

14 Principles of the Toyota Way (Toyota Production Systems) - Thesis Example Corporation is the world’s largest automaker and the high quality ratings for its vehicles are a result of very few defects found in them in comparison to any other competitors. Across all its production facilities throughout the world, Toyota has been known to raise the bar for maintaining quality and efficiency in a consistent fashion thereby bringing in a sense of excellence into manufacturing, procedures and product development. The result of this management strategy has been its steady rise into amassing a market share and revenue margin to such an extent that saw it making a larger profit than every other major automaker in addition to gaining the respect, admiration and praise of every business leader and management expert around the world (Jeffrey Liker, 2004). The ‘Toyota way’ is a management philosophy that revolves around a set of management principles followed by Toyota that are known to have contributed to the enhancement of its reputation the world over in terms of reliability and quality. These management principles are collectively used under the ‘Toyota production system’ also known as ‘Lean production’ (Michael Hoseus, 2007). The purpose of such a production system is aimed at improving the speed with which business processes are executed, provide more quality in the product or service, reduce the cost of operation and management and achieve all this irrespective of the industry where such a management system has been adopted. The Toyota Production System is one of the foundational principles which is a part of the corporate culture within the Toyota group. Over the years, the system has evolved into a paradigm par excellence for the manufacturing world and has transformed the prospects for several industries. The approach has helped foster better involvement from the employees across all levels of the organization and has provided a tangible oversight over the seemingly visible different between the traditional approaches to

The impact of balanced scorecard on team dynamics Essay

The impact of balanced scorecard on team dynamics - Essay Example The dissertation explores the influence of balanced scorecard implementation on the team dynamics at a hygiene product manufacturing facility in the UK. The dissertation uses a qualitative approach to conduct the research for the subject and the findings are analyzed under an interpretivistic paradigm. One of the main strengths of the dissertation is that it includes a comprehensive introduction and literature review, which serves to orient the reader properly with regard to the topic of the dissertation and the direction of the research that is conducted. The introduction presents an introduction to the Svenska Cellulosa Aktiebolaget and sets up the context for the balanced scorecard in the light of organizational management efforts towards scientific management, human relations approach, team-based structures, and so on towards balanced scorecards. The literature review also covers the essential seminal works or performance management systems including those by Taylor, Maslow, Herz berg, etc. as well as recent research by Fiske, Chan & Mak, and Clenhall among several others. In this way, the dissertation provides the reader with all the information necessary to appreciate the historical and intellectual context of the research. Another important strength of the dissertation is that it uses the triangulation approach which is necessary given that the research is conducted under the qualitative paradigm.

TAM provides Essay Example for Free

TAM provides Essay Online trust is essential in e-commerce as such trait is needed to have a healthy relationship among consumers and electronic marketing firms. Trust governs how the consumer behaves in online transactions and activities. The paper aims to evaluate the understanding of online trust in e-commerce and thus have provided one method and two essential models to be discussed. Dr. Hemphill gave us simple factors which influence the formation of online trust. The study suggested that terms and policies must be presented to the consumer through the website in order for the consumer to understand the process of the firm in the businesses in terms of dealing within transactions. Most online marketers will spend much on their website development for people to acquire their services. Thus, some people argue that gaining online trust is not just mere commitment in giving out service; it is included as a package for consumers to get enticed to ask for the firms services and continue to acquire their services. TAM provides an understanding of how technology affects the formation of trust. A model used by many researchers regarding online trust, the TAM evaluates how the perceived ease of use and perceived usefulness of the technology contributes to the trust and dependency of the individual with the technology. As observed in the society, people sees technology, in particular the computer and the Internet, as easy to use and useful. Everyday transactions can be done through this system which makes the lives of people easier and faster. As the paper specified, e-commerce is greatly influenced with this event. And this realization threatens privacy and security measures. Furthermore, a recent study by Lewis supported the direct positive effects of PIIT on perceived ease of use. If a person is more innovative, he will try out the new system with an increased belief about his ability with technology and ease of use perception. (Lewis, 2003) There is great use of the determinants mentioned in the study of Cockcroft (2005) in evaluation the cultural dimensions of gaining trust in e-commerce. The determinants are able to explain online consumer behavior and how cultural and social norms affect the process of gaining online trust. Trust, being one immeasurable trait, is a result of several factors. Several factors affect the formation of trust between consumers and online market firms. Although, the study concluded that only the determinant group collectivism contributes to the effect of cultural aspect in online trust. Another significant conclusion in the study is that trust is not attributed to the mediation between IUIPC and behavioral intention (Cockcroft, 2005). The individual may strongly be motivated to trust an online marketing firm but the intention to involve in the transactions with the firms may be lessened with privacy concerns- Cockcroft (2005). This essay included just the significant determinants to discuss the main objectives of the paper. Limitations on this essay and further improvements for future research First, The Technology Acceptance Model has its set limitations with the technology existed during the time the model was created. Future research regarding the model should define technology in a new perspective. Since technology nowadays is more sophisticated and complex, its revision should consider the situation of employing more refined technologies. TAM should involve more conflict in the models’ perceive ease of use. As researched, the revision for TAM should emphasize the perceive usefulness factor and add analysis on the factor perceive enjoyment. Second, Cockcroft (2005) suggests that future research should include an evaluation regarding the diversity of culture in the society as this can affect the formation of online trust. I would agree and suggests this point well taken by the author. The paper, due to its limitations, have included only the significant determinants in the social and cultural determinants model in line with its objectives, thus there is a need to study several determinants such as institutional collectivism and human interaction. Third, attributed to the limitation of word counting, the essay focused on two research models only. As this is realized, there is a need to discuss more models and provide concrete analysis regarding how different models explains and discern the formation and evolution of online trust in e-commerce. Fourth, the concept of online trust can not be summed or generalized into one formal and concrete model. Thus, to effectively lay a foundation of theories or ideas regarding online trust in e-commerce, future research must be done to accomplish this objective. BIBLIOGRAPHY: 1. ) Merriam Webster Online Dictionary, Definition of Trust, Google search engine, November 4, 2006 2. ) AUGUR, D. (2006) Internet Business Strategy: Internet Business Facts and Statistics Web Development by My Web Gal.

Auditing Is The Accumulation And Evaluation Of Evidence Accounting Essay

Auditing Is The Accumulation And Evaluation Of Evidence Accounting Essay Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent party and communicate the results to interested users. (Elder, and others, 2007, p .4) The purpose of audit is to enable the auditor to express an opinion whether the financial statements present a true and fair view in accordance with the identified financial reporting framework, and will enhance the credibility of financial statements. Audits can improve a companys efficiency and profitability by helping the management better understand their own work and financial system. The management, as well as the shareholders, suppliers and financers, is assured that the risks in the organization are well-studied, and effective systems are in place to handle them. Furthermore, audit can identify areas in an organizations financial structure that need improvement, and how to implement the proper changes and adjustments. It uncovers inaccuracies and discrepancies within an organizations records, which may be indications of weak financial organization or even internal fraud, and reduce the risks. (Auditing, n.d.) At present corporate scandals and fraud continues to be a pervasive problem and is very common across the world. However these scandals and fraud are so massive that every time many people especially employees of the company lose their jobs and investors are bearing from major losses in these incidents. Corporate fraud is any fraud committed against a business and is used to include many different wrongs that may occur within a business. Corporate fraud takes many forms, including insider trading, embezzlement, false billing schemes, securities fraud and forgery, Asset misappropriation fraud, Business opportunity fraud, Employment fraud, Short and long firm fraud, Employee fraud etc. Among the most dangerous forms of corporate fraud is known as long firm fraud, which occurs when a business is founded on legitimate grounds, and then lead by certain unethical individuals toward a purpose of defrauding over a long time. (Corporate fraud, n.d.) It is difficult to expect such scandals prior to the exposure as these involve complex methods for misusing funds, overstating revenues, understating expenses, etc. According to studies conducted in the United States, United Kingdom and Australia (2010) states that corporate fraud increased in the previous 12 months and economic conditions have w orsened. The studies also found that the dollar amount lost to fraud also had increased as well. The study conducted by Association of Certified Fraud Examiners (ACFE, 2009) estimated that fraud cost U.S organizations 7 percent of annual revenues, or $ 994 billion in losses based on 2008 gross domestic product. Although financial statement fraud less frequent, however it typically involved more than $ 2 million. Simultaneously, in the United Kingdom KPMGs Fraud Barometer found  £1.3 billion of fraud in 2009. National head of forensic Gary Gill (2010) states that 2009 Australia KPMGs Fraud Barometer found million in major fraud cases. And they highlighted that although the number of cases remain same compared to first to second half of 2009, the value or cost of the fraud doubled. This could weaken investors and shareholders confidence. In order to prevent or reduce from corporate fraud auditors do have a duty to detect errors and fraud hence auditors need to ensure that the financial statements are presented in true and fair view in accordance with the identified financial reporting framework. This research will assist the auditors to find out what they can be done or what would be their responsibility to reduce the massive corporate fraud which, is rapidly spreading around the world. Auditors obtain a reasonable assurance that financial statements are free of material misstatement caused by error or fraud. One of the challenges faced by the auditor in detecting fraud is the independence of the auditor. Some companies management will not allow the auditor to act with integrity and exercise objectivity and professional skepticism. The other challenge faced by the auditor is that the management does not provide sufficient information to detect the fraud. The auditors would not get enough supporting documents to prove that whether the transactions are correctly recorded. Maintaining public trust is also one of the challenges that auditors would face, hence the public has raised the question as to whether audit functions can be trusted, after financial statement fraud committed by big companies such as Enron, Tyco, and World.com. In order to prevent such problems from occurring, this research has been conducted in order to help auditors to enhance audit quality, preve nt and detect potential fraud before it is too late. Brief description of project objectives. (i.e. scope of proposal, constructs used, limitations and significance) Andrew Marshal (2009) said that when it comes to corporate fraud, nowhere is safe, hence there are fraud scandals occurring everywhere in the world. CPA Journal (2008) estimated that a typical organization loses 5 percent of its annual revenues to fraud, or about $ 4,500 per employee each year. Furthermore the CPA Journal (2008) states that most frauds involve a lack of adequate internal controls (opportunity), the need to maintain an expensive lifestyle or pressure to meet goals (incentive), and the perpetrators lack of awareness that their actions are wrong (self-rationalization) or simple lack of integrity. However, investors expect auditors to give them absolute assurance for detecting material misstatement due to fraud. The majority of investors want from an audit absolute assurance the financial statements are free of all types of material misstatement. The main objective or the aim of this research will be on how and what are the methods that auditors can contribute to minimiz e material misstatements from financial statements and reduce corporate fraud. The other objective of this research is to identify the difficulties in detecting corporate fraud and how to enhance audit quality. Besides that this research will evaluate the gaps in internal controls and how auditors can come out with a financial statement without any biasness. Scope of the Study The scope of this study will concentrate on auditors and their responsibilities towards the public. In addition it will focus on fraud awareness, fraud risk and the corporate governance in the organization. Furthermore this study will focus on the abilities and the knowledge which auditors should have to accomplish their obligations. Limitations of the Study The limitations of this research will be the difficulty in collecting primary data; hence this research will be conducted with face-to-face structured interviews and a survey questionnaire. The time limit for the interview may not be enough based on the availability of the participants, therefore interview has to be scheduled for the availability of participants. Significant of the Study This research will facilitate the auditors to maintain public trust and will enhance audit quality. By enhancing audit quality auditors can reduce the corporate fraud and make the companies trustworthy. When audit quality is enhanced auditors will be more responsible in detecting and preventing fraud. And auditors will perform their work more carefully as a result the companies will not experience financial trouble or difficulties. This research will gather information about how corporate frauds can be reduced and auditors as a key people who needs this information to be applied in the corporate world to reduce corporate fraud. Brief description of the models/theories/concepts that will be used in this proposal. (i.e. consumer behaviourism model, CSF and etc.) This project does not require any concepts, theories or models to be used in the process of doing it. E Academic research being carried out and other information, techniques being learnt. (i.e. literature what are the names of books you are going to read / data sets you are going to use) The books that this research will use are Audit and Assurance Books, Internal and External Auditing books. Magazines, online articles and journals which are related to corporate fraud and auditors will be used. Journals include such as Audit disaster futures: antidotes for the expectation gap by Fran M. Wolf, James A. Tackett and Gregory A. Claypool. And CPA journals such as Auditors responsibilities with respect to fraud: a possible shift. In addition this research will use the Audit firms reports such as KPMG. Other relevant sources include: http://www.reuters.com/article/idUSTRE5AJ03S20091120 http://www.reuters.com/article/idUSN1717856320100317 http://www.bobsguide.com/guide/news/2009/Nov/20/Corporate_accounting_fraud_increasing_around_the_world.html http://www.kpmg.com/AU/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Press-release-fraud-doubles-16-Feb-10.aspx http://www.irs.gov/compliance/enforcement/article/0,,id=213768,00.html http://www.anonymousemployee.com/csssite/sidelinks/corporate_fraud.php http://www.procurement.travel/news.php?cid=corporate-fraud-rises-employees-layoffs-economy.Mar-10.31 http://www.emeraldinsight.com/journals.htm?articleid=868441show=html Brief description of the materials/methodologies needed by the proposal. (i.e. data collection methods, sampling, sample size and target group etc.) The data for this research is intended to be covered from Malaysia. Primary data will be collected from listed companies and Audit firms of Malaysia. Data will be collected with the help of questionnaires and interviews. Face-to-face structured interviews will be carried out. The interview will be kept short to respect the time constrains of the participants, hence would not be exceeding 30 minutes. Where clarification is required, further follow-up interviews can be carried out over telephone or e-mail where necessary. A total of 150 questionnaires would be prepared and distributed to the employees of listed companies of Malaysia and Certified Public Accountants (CPA) of Malaysia. The questionnaire would also be distributed to the shareholders for the listed companies of Malaysia and other employees who are working in financial institutions as well. The questionnaires would be more closed ended structured while there would be some open ended questions included as well. Most of the secondary data will be taken from online journals, Emerald, other websites and Athens database. G Brief description of the evaluation and analysis proposed for this project. (i.e. project deliverables and hypothesis, correlation test etc) Hypothesis of the Research This research would benefit the Audit firms, public and private limited companies and shareholders and stakeholders of the public companies. This research not only benefits to Audit firms, public and private companies, but for the public as a whole. The hypothesis testing would show the effect and the changes of audit quality. This hypothesis testing would be the relationship between internal auditors and the external auditors, being independent between the internal auditors would assist the external auditors to work independently and detect fraud and prevent them re-occurring. In addition this research would expect that there is a relationship between internal control and the audit quality and relationship between audit ethics and audit procedures that the external auditors carried out. Deliverables The end result of this research would provide empirical information to all auditors and the top management of the company. Especially this information would facilitate the directors to come out with reliable financial statement to its users. This research will provide theoretical information to all the directors and to the management of the company in order to prevent the financial statements from misstatement and fraud. This information helps the company from losing billions of dollars per year from corporate fraud and will safeguard the shareholders interest and the stake holders of the company. H. Illustration of how this project will benefit the future employability Relevance to Industry All the accounting and financial industries will benefit from this research. As an audit firm this research will help both enhancing the audit quality and will facilitate the new methods to detect fraud and will encourage new audit firms to perform the audit with due care. Auditing is one of the challenging works which assist the auditors to use their knowledge and experience and at the same time the new auditors will learn and gain experience in the audit field and would learn new methods on detecting frauds. This research would benefit all the corporations to minimize their corporate fraud cost. Significance to Modules This research is directly related to Audit and Assurance, Forensic Accounting. And also somehow this research is related to corporate governance as well.

Impact of Fair Value on Creative Accounting

Impact of Fair Value on Creative Accounting 1 Introduction As Blake and Lunt (2000, p.375) rightly surmise within their work on accounting standards, the term â€Å"creative accounting,† was originally coined by the media, and it was particularly prevalent around the time of the Enron financial disaster. It was partially because of the financial collapses of firms like Enron and the major debate that followed these events, that International Accounting Standards were introduced. Amongst the main objectives of these standards, which were intended to make financial statements easier to understand and provide for more transparency (Alfredson et at 2007, p.6), one of the aims was curtail future opportunities for creative accounting. The IASB, when designing these standards started from the premise that corporate business had an obligation to account to investors, creditors and other stakeholder on a regular basis, usually within the annual financial statements, about the â€Å"performance, situation and future prospects of that business† (Alfredson et al 2007, p.4), which the focus being on the accuracy of this information. It thus sought to legalise this obligation and, through the standards, ensure that this result was achieved. However, despite the introduction of the standards and regulations, as Mulford and Comiskev (2002), Blake and Lunt (2000) have observed, irregularities in financial statements are still occurring. Many academic and professional observers are of the opinion that the measurements introduced by the IASB is serving to â€Å"obscure concrete evidence† in financial statements (Swanson and Miller 1989, p.1). In particular these concerns are centred around the boards movement away from historical cost accounting to a system of â€Å"fair value† accounting (Alfredson et al 2007, p.48), the introduction 4 of which was against the wishes of many stakeholders (Williams 2006). Fair value is intended to improve the accounting measurements used in financial statements by ensuring that these reflect relevant and current valuations of the business (Blake and Gowthorpe 1998, p.1). However, the argument against fair value, quite apart from the fact that it takes up an inordinate amount of management time (Scott 2003, p.2), is that it provides opportunity for manipulation and misuse and thus increases the potential for creative accounting. This is particularly prevalent in the area of asset valuation. The intention of this study is to investigate the arguments and debate that continues to surround the concepts and practices of creative accounting and the impact, if any, that â€Å"fair value† has had upon this issue. In particular, the study will concentrate upon these elements in relation to their use in the valuation of property, plant and equipment and investment property, which can in many companies, form a major part of their current balance sheet valuation. The objective is to assess and evaluate whether the introduction of the fair value concept has led to the intended improvement of financial reporting in these specific areas of the financial statements, or if creative accounting methods and processes are still being used to circumvent these improvements. It has been decided to conduct this research by using a literature review format. 2 Definitions, meanings and theories of creative accounting 2.1 Definitions and meanings Before being able to assess the extent to which the concept of â€Å"fair value† has impacted upon the reporting accurate values of assets in financial statements and the reduction of the prevalence creative accounting following the introduction of new standards and measurements, if any, it is important to understand the meaning and theories of creative accounting. Furthermore, understanding the reasons why these actions are being taken by so many corporate organisations is of equal relevance. Within the wealth of literature surrounding accounting and accounting standards, there are a wealth of diverse definitions for the term creative accounting Hey Cunningham, D (2002). For example, from an academic viewpoint Blake and Lunt (2000, p.375) define it as â€Å"that which does not faithfully represent the underlying commercial activity and is therefore not neutral.† Amat et al (1999, p.3) use even stronger terms to define creative ac counting, which they indicate is â€Å"a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business.† As is perhaps to be expected, other stakeholders have been more forthright in their definitions and opinions. A business journalist, Ian Griffiths (quoted in Amat et al 1999, p.3), reveals the media view when he stated, â€Å"Every set of published accounts is based on books which have been gently cooked or completely roasted† commenting further that â€Å"It is legitimate. It is creative accounting.† An Investment analyst, Terry Smith, interviewed by the same authors (Amat et al 6 1999), also showed the level of concern felt about creative accounting in this segment of stakeholders. He commented, â€Å"We felt that much of the apparent growth in profits which had occurred in the 1980s was the result of accounting sleight of hand rather that genuine economic growth.† 2.2 Acceptance and reasons Acceptance levels and appropriateness in regards to the performance of creative accounting also show similar differences of opinions depending upon which particular stakeholder views are garnered. Whilst many say that manipulation, which is at the foundation of creative accounting, is an inevitability that cannot be addressed, whilst others believe that is the weakness of rules and measurements that allow this practice to continue (Langendijk et al 2003, p.31 and p.350). It is apparent that the media and investors support the latter of these opinions. However, according to a survey conducted by Amat et al (1999, p.13) as part of their research into creative accounting, the auditor profession not only believed that it was inevitable, with 91% of UK respondents believing that it could not be solve, but also over a third were of the opinion that it was a â€Å"legitimate business tool.† As indicated earlier, it is also felt that the introduction of the â€Å"fair value† concept as a measurement that would reduce the incidence of creative accounting is criticised as not being capable of fulfilling this role. The consensus is that this concept is expensive to implement, difficult to determine and verify, due mainly to objectivity characteristics, and is therefore easy for the opportunistic organisation to manipulate (Benston 12008, p.103). 2.3 Manifestation and methods of creative accounting Historically, creative accounting methods are used in a number of ways, all of which are designed to influence the financial statements and results produced by commercial organisations. Irrespective of whether these are directed towards the profit and loss account or balance sheet, all of these methods will have the effect of altering, or manipulating, the value of the business. One popular method is that known as â€Å"income smoothing† (Alfredson et al 2007, p.682). The objective of this method is to avoid the appearance of volatile changes in profit growth levels. For example, if a business moves from  £1 million profit in one year to  £2 million in the next, but it is expected that the third year profits would fall by 25% in comparison to year two, income smoothing may be implemented in this year. The smoothing effect is designed to show a more controlled and sustained level of growth The smoothing process can be achieved in a number of ways. One of the most obvious routes of achieving this situation is by the manipulation of provisions or accruals (Antill and Lee 2005, p.129). In the case described above increasing accruals or reducing debtors would have the desired effect of moving profit from the second year into the third, thus smoothing out the volatile look of the profit curve that previously existed. As some of these provisions are based upon estimations, manipulation is difficult to verify (Alfredson et al 2007, p.682). For example, within the financial statements of financial institutions such as banks, there is a requirement to provide for existing and potential bad debts. As an significant element of the bad debt provision calculation is based upon judgement, which can be biased, it is possible for these figures to be manipulated to show a more favourable position than might in reality be the case. Another method of manipulating the financial results is related to earnings management. In this case the management of the business will have a particular target in mind (Mulford and Comiskev 2002, p.15). One target might be to move earnings from one year to another with the specific intent of manipulating the profitability of the business for that particular year. An example of this is given in the research of Amat et al (1999), where they took an existing investment that had a historical cost of  £1 million but a current value of  £3 million. As the business managers in this situation have the freedom to choose exactly which year they can sell the investment and realise the profit, they have the ability to manipulate the financial statement results by their decision. Alternatively, sometimes a special â€Å"one off† charge may be included within the accounts, which will depress the profits and earnings. For example, if the payment of a lawsuit has been agreed to be completed over a period of years, it is possible that the management will decide to include all of these payments within one year. The management is then able to explain away part of the poor performance as result from this exceptional event. The difficulty is that, upon further examination of some exceptional items in corporate financial statement, it is often difficult to justify them being excluded from normal business operations. Therefore, it could be argued that they are, in effect, simply attempts to â€Å"window dress† the figures in an effort to put a more positive view on the results (Stolowy and Beton 2004). One element of earnings management that has proven popular with corporate management is the â€Å"big bath† scenario, which is seen by academics as an opportunistic method of creative accounting (Reidl 2004, p.823). The theory behind the â€Å"big bath† is particularly useful when an organisations management can foresee that the results for a current year are going to be poor. To limit the impact that this might have upon the future, and effectively to show that this situation will soon be reversed, management will seek to increase these losses. In other words, they will â€Å"dump† as much expense as they can into the bad year (hence the term big bath) so that the next years profit show a more significant improvement in the companys fortunes. Often this method of creative accounting will be used where there has been a change of management during the year. By affecting the big bath method, the new CEO is able to pass the blame for poor results onto the previous m anagement team (Riahi-Belkaoui 2004 p.58). Of course, the manipulated improvement to the following years profits will have the benefit of improving the new teams reputation with investors and other stakeholders. Another example of creative accounting is apparent in the methods used by corporations to move items off balance sheet, particularly in the case of debt and financing (Pierce-Brown and Steele 1999, p.159). For example, where corporations sell property portfolios through a process of sale and leaseback, profits can be enhanced by manipulating the value of the portfolio. The downside of this process is that increases the rental amount but, the advantages are that this is spread over a number of years and, in addition, the increased values will have an immediate positive effect upon the current value of the business. In addition, companies are also afforded the ability through these processes to violate and circumvent debt covenants (Mulford and Comiskev 2002, p.91). As Pierce-Brown and Steele (1999, p.162) suggest, all it requires to achieve this situation is a change in the accounting policies put in place for the organisation. In a number of creative accounting methods described within this section, particularly those relating to fixed assets, the key element of the method is its reliance upon judgement. If corporations therefore wish to manipulate their results in any of these ways therefore, all they have to do is ensure that the judgement secured is biased in the direction they require (Alfredson et al 2007, p.259). With auditors, actuaries and other experts having differing standards by which they would estimate valuations, for example some would be more cautious than others, influencing financial results in a particular direction is not impossible to achieve. One of the concerns that have been expressed following the change to fair value is that, rather than reducing the opportunity for manipulation and creative accounting that previously existed, in certain areas this measurement has increased the potential. This is particularly seen to be the case in terms of business assets (Antill and Lee (2005) and Stolowy and Breton (2004)). For example, as with other areas of manipulation, the ability to be able to choose between some elements of asset valuations being based upon the historical cost basis, or using the fair value method of revaluation, this area can also be seen to have the potential of being influenced by biased judgements. 2.4 Purpose of creative accounting We have seen that the main result achieved from using the various methods of creative accounting is to change the revenue, earnings and value of the business, but the real question is for what purpose is being employed? In other words, which stakeholders does it benefit or disadvantage? The answer to these questions, as the literature being reviewed has indicated, the purpose of creative accounting has different objectives for each segment of stakeholders (Blake and Lunt 2000). Firstly, many academic have concentrated upon the effect and benefit that creative accounting might have for the one group of stakeholders who are closest to the corporate operations, which would be the management team. The salaries, bonuses and other rewards for most CEOs and senior management are linked to the performance of the business and, if these performance levels are not reached, the rewards will not be forthcoming. However, there is no negative impact on salaries related to the amount by which targets are missed, for example, whether the results are  £1 million of  £5 million below target salaries will remain the same. Therefore, if the CEO believes that in a particular year the business will not reach the required target, it is to his or her advantage to shift earnings from that year into the next in order to enhance and improve the potential size of future rewards (Investopedia 2008). Furthermore, as has already been indicated in the previous section, management earnings manipulation is also a useful tool in enhancing the reputation of the management team itself. In addition to the benefits available to a new CEO and team as outlined, it is also possible that the same process will be used by management teams exiting the business to improve their attraction to future employees (Riahi-Belkaoui 2004). In other words it is being used for self interest purposes by the management (Scott 2003, p.91). Wealth transfer is another popular reason for manipulation (Stolowy and Breton 2004). This is especially prevalent where there is a group situation with a number of subsidiary companies involved, where it is not difficult to manipulate the accounts by moving earnings or assets from one of the businesses to another. Such a scenario might be seen as favourable where part of the corporate assets, in terms of one of the group corporations, might be being groomed for possible tak eover or flotation. Furthermore, in the case of a multinational, this method of Creative accounting is useful in transferring wealth from a business located in one country to that operating in another national location. In this case it can be helpful in combating political pressure that might be being exerted to transfer wealth away from the corporation (Pierce-Brown and Steele 1999, p.161). Further evidence of manipulation for political purposes was examined in the work of Stolowy and Breton (2000, p.13). In this case they looked at this mode of creative accounting as related to corporations within the oil industry. What they found was that, during periods such as the Gulf War, which resulted in increased retail prices of fuel, these corporations adopted accounting policies that were designed to reduce their revenue. The purpose of this exercise was to limit the potential â€Å"political consequences† that might result from their organisations being seen to make higher profits during this period. Finally, and perhaps the most important reason for creative accounting methods, it is the impact that these changes have upon current and potential investors that is often the focus of these actions. Most academic and professional researchers and observers, including Tweedie and Whittington (1990), Antill and Lee (2006), Barker (2001) amongst others, see this purpose as being the prime objective of creative accounting. Manipulating revenues and balance sheet items, as well as earnings management are intended to present the corporation to the investor in a good and positive light, encouraging them to make and/or retain the investment (Stolowy and Breton 2000, p.10). These methods can also be used to have a positive impact upon investors decision making indicators, such as the P/E ratio (Barker 2001, p.2) and cash flow statements (Mulford and Comiskev 2002, p.354). One of the adverse problems of this manipulation process is that it also has an effect upon the â€Å"accounting for risk† (Babbel et al 2003, p.16) and this can affect a whole industry. A typical example of this happening in practice can be witnessed in the current credit crunch (2008). There are those who argue that the effects of this event were exaggerated because of the financial institutions propensity for manipulating bad debts. It can be argued therefore that, whatever the immediate benefits are of creative accounting, and irrespective of which stakeholders receive those benefits, at some future stage there is likely to be witnessed an adverse reaction that will eliminate the short-term benefits. Furthermore, as the current bank crisis has indicated, the potential losses from this future reaction can threaten the continued existence of the corporation. 3 Accounting measurements and controversial issues The international financial reporting standards, as indicated previously, were designed to reduce creative accounting. Two areas which were singled out for particular attention within this situation were the accounting standards to be used for the valuation of property, plant and equipment and investment property as these were seen as areas of the financial statements that have a significant influence upon the value of a corporation (IASB 2008). 3.1 Methods of measurements There have been a number of measurements used in the past to arrive at a realistic value for these assets. The most commonly used was the historical cost method. This method used the initial cost of the asset as a starting point and then, as it was used within the business, depreciated that asset over what was considered its useful life, often using what was known as the direct line method of depreciation or amortisation. Foe example, if a particular item of equipment cost  £10,000 and its life expectancy within the firm was set at 5 years, that asset would depreciate at  £2,000 per annum. However, as Mulford and Comiskev (2002, p.321) rightly observe, the drawback to this system is that it often does not â€Å"correlate with assets whose value did not diminish predictably over time.† In the case of the  £10,000 item used above, it might be that, at the end of its useful life to the company it was sold for  £2,500, which means that, if this is received at the end of th e useful life period, profits for the business for that year were enhanced by this amount. The argument against this system is that during the course of the previous four years the true value of the asset was not being reflected in the financial statements and this had an adverse effect on the value of the firm (Blake and Lunt 2000). Another method of measurement that was used within some financial accounting environments was replacement value (Lindsell 2005). This method takes the cost of replacement as its marker for valuation rather than the historical price paid. It also relies upon the current value of the used equipment to provide a calculation of the difference. Using the example of the  £10,000 asset as an example, if the replacement cost was  £11,000 and the amount receivable should the used asset be sold is  £9,000, there is a difference of  £2,000 to be accounted for. This differential would effectively replace the depreciation reserve used within the historical cost method and was deemed by some to be more appropriate in that it reflected known values (Bens and Heltzer 2004). The only risk element in using this method is taking into account the judgement on the sale of the used asset. A further method of measurement was introduced that relied upon exit value. The basic concept of this method was that it used the sales value of the corporations assets (Barker 2001, p.87). The calculation of this value might for example, be used in the case of the business being acquired by another or its value upon failure. The difficulty with both of these situations is that unless either situation was imminent, judgements and estimations had to be used to assess these values. One issue that arose with exit value, particularly in respect of the valuation of assets such as property, was the inclination to undervalue the asset for tax reasons (Mulford and Comiskev 2002, p.131). Others have referred to the asset sale element of this measurement as the net realisable value (NRV). This takes into account the market for the asset, the maximum return likely to be achieved, then deducts the cost of transportation and other ancillary disposal costs before arriving at the NRV value (Van Zij i and Whittington 2006, p.3). Prior to the settlement on fair value as being the most appropriate measurements, one measure that most academics thought would be favoured by the â€Å"Standard setters† was the deprival value approach (Van Ziji and Whittington 2006, p.3.). The intention of this process was to determine the cost of the asset based upon the removal effect that it would have upon the business, in other words what cost would the business incur if it was deprived of that asset. As indicated, many academics thought this method would produce the accurate results. However, the professionals were not of the same opinion (Van Ziji and Whittington 2006) and, through the process of consultation and lobbying it was their voice that one the day. One has to wonder whether to threat to manipulation and creative accounting had any influence upon the decisions made by professionals. Fair value was the concept introduced with the introduction of the IASB standards and measurements. The intention of fair value is to ensure that the financial statements produced by a corporation are a true representation of the physical values that could be achieved for the business assets and liabilities should these be liquidated at the date those statements were submitted. In this respect it differs from the historical cost method in that the most important statement under fair value is the balance sheet rather than the profit and loss account (Penman 2007, p. 8-9). Similarly, it favours realism rather than the conservative approach that was apparent in some of the previous methods (Swanson and Miller 1989, p.93). As most academics and professional observers are agreed, fair value has now become the most popular choice of all the available methods used within financial reporting statements (Stolowy and Breton 2000, Bens and Heltzer 2004, Staff team 2004 and Blake and Lunt 2000). However, one of its main disadvantages is its subjectivity. Those opposed to this method argue that â€Å"subjective valuations do not work when account objective values are what is needed† (Penman 2007, p.14). Although some believe that fair value has a use for investors (Schroeder et al 2005, p.310), there are others that argue the â€Å"lack of verifiability of the inputs necessary to implement such a system potentially adds noise and bias over and above the more traditional historical cost estimates† (Bens and Heltzer 2004, p.2). Even the fact that, in appropriate instances, the fair value still allows corporations to use the historical cost approach, as is the case with some asset valuations, rather than reducing the concerns over this method, it is felt that the mixed measurement can do more harm to values (Swanson and Miller 1989, p.90 and p.160). One of the major elements of the subjective argument is that fair values relies upon expert judgements and opinions, and that bias or error could lead to increased â€Å"volatility in financial statements† (Barth 2006, p.323) and also reduce the ability to be able to compare results across a specific industry or range of industries (Staff team 2004). As Antill and Lee (2005, p.67), the fact that fair value is reliant in most cases to expert opinion and natural bias means that the estimations included within the financial statements may differ from the actual values received for the assets, a position that will not be realised until the sale has taken place. Therefore, from the literature reviewed it is true to say that, irrespective of its increasing popularity, issues remain to be addressed in respect of the fair value method (Alfredson et al 2007, p.48). As Barker (2001, p.148) indicates, although the intention of this process is either to ensure there is a genuine relations hip between the asset and the profitability of the corporation or, by indicating an overpayment eliminate its value, the current concerns relating to judgement and verification of values brings the practical implementation of these objectives into question. 3.2 IFRS standards and measurements In its introductory framework document to the IFRS standards, the IASB (2001) identified the four main characteristics of quality to be exhibited within financial statements as being â€Å"understandability, relevance reliability and comparability.† It further identified that the elements of the statements to be concentrated upon were: a) An asset is a resource controlled by the entity because of past events and from which future economic benefits are expected to flow to the entity. b) A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. c) Equity is the residual interest in the assets of the entity after deducting all its liabilities. in relation to the balance sheet and, in terms of the profit and loss account â€Å" The elements of income and expenses are defined as follows:† a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of l iabilities that result in decreases in equity, other than those relating to distributions to equity participants. In the early editions of the standards, references and definitions of the â€Å"fair value† method of measurement to be used were sparse. However, following consultations (IASB 2007 a and 2007 b), efforts were made to address this situation. This resulted in the creation of the following fair value definition: That fair value is â€Å"the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length transaction† (Van Ziji and Whittington 2006, p.6). The previous lack of guidance available was seen as a flaw in the standards (Alfedson et al 2007, p.7). This, together with the fact that the ISAB gave in to pressure from American corporations to give up on many of the changes that would have affected the asset of goodwill (Weil 2000 and Mard and Hitchner 2007), did not endear the system and standards to any experts, as continuing criticism from all sides has evidenced (Lee 2006). Both prior to and since the definition of fair value being introduced there has been strong criticism of the measurement systems and advice give for the need to resolve these issues (Tweedie and Whittington 1900 and Lindell 2005). Although regular consultations and improvements to the standards are ongoing, to date it is felt that the measurements still fail in their intention to increase transparency and comparability. This is particularly felt to be the case in terms of property, plant and equipment, and investment property, which will be discussed in th e following sections. 3.2.1 Measurements of property, plant and equipment The measurement and its definition relating to assets that belong within the group entitled as â€Å"Property, Plant and Equipment† are outlined within the summary of International Accounting Standard (IAS) 16. In this standard it defines the assets to be included in the financial statements in this section as being those which will produce a â€Å"future economic benefit† to the business. In terms of cost upon acquisition, the standard indicates that this will be calculated to include its purchase price and any other costs that are associated with transporting and installing the asset at the corporations premises. In relation to the measurement to be used in financial statements subsequent to the date of cost, the standard allows corporations to choose between the cost (historical approach) or the revaluation method (fair value) (IAS 16). The revaluation method requires an expert judgement of what the asset value would be at a given date. From this would be deducted any depreciation and impairment losses that had attached to the asset to the date of revaluation. It is also advised that this process should be carried out at regular intervals and certainly close to the date of the financial statements preparation. The fair value definition in this case is considered as being reliant upon the definition given in the previous section of this study (see page 19). 3.2.2 Measurements of investment property In many respects, for example, with the choice of measurements, the IAS 40 standard relating to investment property is similar to IAS 16. For example, in this case the choice is between: a) A fair value model, under which an investment property is measured, after initial measurement, at fair value with changes in fair value recognised in profit or loss; or b) A cost model. The cost model is specified in IAS 16 and requires an investment property to be measured after initial measurement at depreciated cost (less any accumulated impairment losses). An entity that chooses the cost model discloses the fair value of its investment property. The definition of investment property is considered to be â€Å"property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: a. use in the production or supply of goods or services or for administrative purposes; or b. sale in the ordinary course of business.† (IASB 2008). It should be noted at this point that the fair value indicated within this IAS standard would incorporated the same revaluation process as was explained within the previous section regarding IAS. 3.3 Issues arising from IAS 16

A Comparison of Evil in Richard III, Titus, and Romeo and Juliet :: comparison compare contrast essays

Evil Within and Evil External in Richard III, Titus, and Romeo and Juliet  Ã‚  Ã‚  Ã‚     Shakespeare's villains seem to fall into one of two categories: those who are villainous of heart (inherently and genuinely evil or Machiavellian) and those who are circumstantially turned antagonists. Richard III's carefully plotted plans to usurp the throne contrast heavily against Aaron's (of Titus Andronicus) rambling which contrasts with Aaron's lack of action. The motivations of these two characters are different however. Richard seizes the opportunity to take over the throne by Machiavellian means when presented with the opportunity. Aaron represents the evil presumed of a "godless moor," his character being a symbol as much as his skin colour particularly to an audience familiar with the conquests.    Tamora is truly more evil than Aaron. She is the one who commands her sons to rape and cut up Lavinia leaving her dishonoured, with two bloody stumps for hands and no tongue with which to tell the tale. Aaron suggests that he tutored the sons in their behaviour (Act V Scene I Lines 99-111): Indeed I was their tutor to instruct them. That coddling spirit had they from their mother, As sure as a card as ever won the set; That bloody mind I think they learn'd of me, As true a dog as ever fought at head. Well, let my deeds be witness of my worth: I train'd thy brethren to that guileful hole, Where the dead corpse of Bassianus lay; I wrote the letter that thy father found, And hid the gold that within that letter mentioned, Confederate with the queen and two sons; The audience never witnesses Aaron's supposed teachings however, nor is it likely that if he were to continue living as before that he would commit the acts he pledges himself to as he is to be hanged (Act V Scene I Lines 125-144). Aaron talks of evil and trickery, while Tamora lives its epitome, marrying herself into the queen-ship of the conquering tribe. When presented with his child Aaron does care for it, and only agrees to speak upon the condition that it shall be saved. This insight into his character makes him seem almost a worthier person than Titus who murders his own sons. The villain shows more care for his kin than the hero does for his. This serves to make Aaron a more realistic villain by making him more human. A Comparison of Evil in Richard III, Titus, and Romeo and Juliet :: comparison compare contrast essays Evil Within and Evil External in Richard III, Titus, and Romeo and Juliet  Ã‚  Ã‚  Ã‚     Shakespeare's villains seem to fall into one of two categories: those who are villainous of heart (inherently and genuinely evil or Machiavellian) and those who are circumstantially turned antagonists. Richard III's carefully plotted plans to usurp the throne contrast heavily against Aaron's (of Titus Andronicus) rambling which contrasts with Aaron's lack of action. The motivations of these two characters are different however. Richard seizes the opportunity to take over the throne by Machiavellian means when presented with the opportunity. Aaron represents the evil presumed of a "godless moor," his character being a symbol as much as his skin colour particularly to an audience familiar with the conquests.    Tamora is truly more evil than Aaron. She is the one who commands her sons to rape and cut up Lavinia leaving her dishonoured, with two bloody stumps for hands and no tongue with which to tell the tale. Aaron suggests that he tutored the sons in their behaviour (Act V Scene I Lines 99-111): Indeed I was their tutor to instruct them. That coddling spirit had they from their mother, As sure as a card as ever won the set; That bloody mind I think they learn'd of me, As true a dog as ever fought at head. Well, let my deeds be witness of my worth: I train'd thy brethren to that guileful hole, Where the dead corpse of Bassianus lay; I wrote the letter that thy father found, And hid the gold that within that letter mentioned, Confederate with the queen and two sons; The audience never witnesses Aaron's supposed teachings however, nor is it likely that if he were to continue living as before that he would commit the acts he pledges himself to as he is to be hanged (Act V Scene I Lines 125-144). Aaron talks of evil and trickery, while Tamora lives its epitome, marrying herself into the queen-ship of the conquering tribe. When presented with his child Aaron does care for it, and only agrees to speak upon the condition that it shall be saved. This insight into his character makes him seem almost a worthier person than Titus who murders his own sons. The villain shows more care for his kin than the hero does for his. This serves to make Aaron a more realistic villain by making him more human.

Free Essays - Achilles Moral Dilemma in Homers Iliad :: Iliad essays

Achilles' Moral Dilemma in Homer's Iliad The question "was Achilles' anger justified" brings up issues that seem to have little or no relevance to the war. In time of war I would expect the leaders to prioritize the groups interest for the sake of unity and cooperation rather than being entrenched in achieving their own personal goals. But my expectations are those of a modern day literature student, I'm inclined to think that the Greeks who first read this epic valued different things than myself. Another relevant question might be "were Achilles' actions justified". Anger can be easily justified, but the actions that anger might lead you to take are not as easily justified. Again I am not an ancient Greek and my opinions are irrelevant unless I open my mind to different viewpoints. Therefore I am striving to look into this issue through ancient Greek eyes where the principle of sacrificing ones own interests was apparently not valued, but maintaining ones honor, on the other hand, was greatly valued. In the fo llowing paragraphs I will attempt to answer these two aforementioned questions. The facts of this conflict are all pretty straight forward and by recounting the facts I hope to bring to light the truths that justify Achilles' anger. First off Agamemnon had distributed the booty fairly and all the more powerful Achaeans had gotten a concubine, Agamemnon just happened to choose the daughter of one of Apollo's priest. When Apollo sends a plague to the Achaean camp Achilles' concern for his comrades leads him to call an assembly with the purpose of interpreting the plague and taking necessary action. Agamemnon reluctantly agrees to return his concubine to her father if he is repaid another concubine by one of the other powerful Achaeans. At this Achilles stands up for himself and the other Achaeans, he insults Agamemnon by saying that Agamemnon claims his greatness. When Agamemnon takes Achilles' concubine, Achilles probably expected the other Achaeans to stand up for him as he had done for them earlier. But he is left alone. His honor insulted by a man that he had served loyally. Humiliated, by a group of people to whom he owed nothing. A great sense of betrayal overcame Achilles.

Music in Education Essay

Music can affect the body in many health-promoting ways, which is the basis for a growing field known as music therapy. However, you can use music in your daily life and achieve many stress relief benefits on your own. One of the great benefits of music as a stress reliever is that it can be used while you conduct your regular activities so that it really doesn’t take time away from your busy schedule. Music provides a wonderful backdrop for your life so that you can find increased enjoyment from what you’re doing and also reduce stress from your day. Music still tells a story, we know just have many genres to satisfy the cultural and social tastes of our modern society. Hip Hop is a genre of music that has significantly grown the last couple of decades. Its increased popularity has brought it to the forefront of globalization. Technological advances have made it easy for Hip Hop to spread out globally. This occurrence of globalization is a key example that as our cultural borders are broken down by technology, our own cultural and social practices become fluid. Although there are many positive and negative comments about the globalization of Hip Hop, it is a reflection of the growing phenomenon occurring all over the world. Hip hop originated in the South Bronx of New York City in the 1970s. The term rap is often used synonymously with hip hop, but hip hop can also be described as an entire subculture (â€Å"Hip Hop†, 2004). The term Hip Hop is said to have come from a joke between Keith Cowboy, rapper with Grandmaster Flash and the Furious Five, and their friends (â€Å"Hip Hop†, 2004). Although Hip Hop was created on American soil, it’s influences are global. It can be said that Hip Hop might be a result of ethnic globalization. Hip Hop has roots in African, Caribbean, and Latino culture (â€Å"Hip Hop Globalization and Youth Culture†, 2005). Spoken word, which is still popular today is also an influence in Hip Hop music and culture. Spoken word is a style of poetry spoken in a rhythmic fashion. Hip Hop ranges from rap music, to B-boy dance. It was a platform to empower ethnic youth without violence. Hip Hop in the beginning was essentially still an underground subculture. It was popular with many ethnic communities but it was not popular in the mainstream music industry. This all changed with the band Blondie and their song â€Å"Rapture†. â€Å"Rapture† is one of the first rap song’s to reach the top of the charts in mainstream pop music. Although Blondie is a punk/rock band, they were the proper catalyst to give Hip Hop the mainstream attention it deserved. Hip Hop has changed since it’s birth in the 1970’s. Hip Hop is now apart of the mainstream music scene. It is not uncommon to see artist from different genres collaborating with Hip Hop artists. It is also not uncommon to see Hip Hop music and culture in movies, television shows, and commercials. In the past you would only see people from ethnic communities wearing Hip Hop clothing, now all races including Asian, Caucasian, etc have accepted the Hip Hop style. The subject matter has also changed. In the past Hip Hop lyrics focused on political and societal frustrations, now Hip Hop lyrics steer more toward provocative content. Hip Hop subject matter consists mostly of the aspirations of wealth, sex, drug use, and criminal activity. During the beginning years the age of the Hip Hop listener was wide spread. It ranged from teens to even adults in their 50’s. Although Hip Hop still has an adult audience, it is now more geared toward younger audiences. Younger listeners are more likely to purchase Hip Hop music and paraphernalia, than the older audience. Music has always been a great healer. In the Bible, we learn about how David played the harp to help ease his severe depression of King Saul. Music is a significant mood-changer and reliever of stress, working on many levels at once. Many experts suggest that it is the rhythm of the music or the beat that has the calming effect on us although we may not be very conscious about it. They point out that when we were a baby in our mother’s womb, we probably were influenced by the heartbeat of our mother. We respond to the soothing music at later stages in life, perhaps associating it with the safe, relaxing, protective environment provided by our mother. They say that math is the universal language, and while that may be true, music has traits to it that even the casual listener should but may not always recognize as universal, literally and figuratively. Moreover, music is beneficial to the musician’s and the listener’s health and well-being. Music is everywhere, and it can be made and enjoyed by anyone, any animal, and any living thing, in its own way. The universe itself has a sense of rhythm, melody and music. Everyday speech has a lilt that can be called some kind of music. In nature, without the white noise of civilization in the background, the sounds of the trees, the water, and the air can all be called music. And animals, birds in particular, have their own sense of melody in the sounds that they make and use to communicate with each other. Music comes in so many various forms that it reflects, in a way, the diversity of the languages spoken and written on the planet. Whether it be classical music, pop, gospel music, country music or whatever pleases the ear, there will always be a kind of music for everyone, and it can come in any language. They say that learning and listening to music makes one smarter. As studies show, music makes the musician use his mind in a way that develops and maintains good mental health. Music is an art and a science; anyone who learns any bit of musical theory will know that music has a particular structure, while still allowing for creative freedom. Reading music and playing an instrument causes the musician to use both sides of his brain at once – the mathematical side, and the artistic side. Learning to understand a staff of music and the symbols written on it is akin to learning a scientific or mathematical formula. Applying the formula to the instrument at hand takes plenty of practise to do well, but once it is learned, it does not easily fade away. Developing and maintaining musicality, on the other hand, is partly talent and partly practise, much like other art forms like drawing, dancing and singing. Music is a great well for emotions. The same art form that puts babies to sleep can release anger and sadness, encourage joy, and sooth stress. To the Romantics, music was the purest of art forms because it connects directly with emotions (The New Penguin Book of Romantic Poetry, 47), during a time period that produced composers that are still well known today. David wrote many psalms while he watched sheep. And even though he was not always a favourite of King Saul, David’s playing would comfort the king (1 Samuel 16). Music brings people together. It is understood that before modern technology, live music was a natural form of entertainment, and people were considered accomplished when they learned to play instruments. Music can create a good atmosphere and encourage a good mood that relaxes people whether they are actively listening to it or not. That is part of the reason why it is ideal for parties, weddings, funerals, and other such gatherings. Music is universal. It is calming, gentling, entertaining, inspiring and healthy. It helps maintain good mental health and a balanced emotional state. It is a gift from God that anyone can learn, appreciate and enjoy. Hip Hop proves to be the voice of the people that may not be able to speak for themselves in conventional ways. Globalization has allowed many people who would not have the means to speak up, to be able to take center stage. Many believe that globalization will be the end of individuality and creativity.

Hiv And Aids In Africa Health And Social Care Essay

While there is no remedy, drug interventions can widen the lives of people with AIDS. It can be prevented by a committedness to poverty decrease, betterments in instruction, health care, nutrition and sanitation. AIDS is treatable and preventable and is under control in developed counties, but non in Africa.Background on AfricaMany of us know that Africa is a hapless, hungering state, but non much more. The legion states of Africa have been inundated with war for old ages which has left it extremely hapless. In fact, the one-year income is $ 400 – $ 700. It is out of the inquiry for a individual to be able to afford intervention. The bigger issue seen by the African authorities is famishment and has been the overpowering job long earlier AIDS appeared. Therefore AIDS instruction is non ranked high on their precedence list. It is estimated that bar plans reach less than one in five of those who need them ( Kaiser Foundation ) . Increasing demand for wellness attention services is overpowering. At the same clip, they are losing big Numberss of wellness attention workers to AIDS. In some African states, it is estimated that AIDS causes up to one half of all deceases among employees in the public wellness sector, . ( Kaiser Foundation ) . The African civilization besides plays a function in doing the war on HIV more hard. â€Å" Multiple sex spouses are expected as portion of cultural look, † ( Cichocki, 2007 ) , which increases transmittal because the parties are incognizant they are HIV infected.Summary on AIDSAIDS is an infection that is caused by the human immunodeficiency virus ( HIV ) , which destroys the organic structure ‘s immune system. AIDS can be acquired in a batch of different ways and finally leads to decease. A few of the ways are being injected with used acerate leafs, infected blood transfusions, unprotected sex, and contact with a individual ‘s blood who has AIDS. In add-on, a female parent can infect her babe while pregnant, during bringing through contact with female parent ‘s blood or organic structure fluids, and after birth through chest eating. All of the literature points to the Sub-Saharan in Africa as being the most devastated by the disease with â€Å" more than 75 % of deceases were AIDS related in 2007, † ( Africa Action ) . The impact on adult females is even higher. â€Å" Women represent more than half ( 59 % ) of all grownups populating with HIV/AIDS, † ( Kaiser Foundation ) . This is in portion because of the cultural outlooks of multiple sex spouses and their low socioeconomic position. â€Å" A study from the United Nations says that AIDS will kill half of all 15 twelvemonth olds in Zimbabwe, Botswana, and South Africa by 2012 if something is non done shortly, † ( Cichocki, 2007 ) . Some of the literature estimates that in twenty old ages the population in countries of Africa could diminish by half. The impact on life anticipation is change by reversaling the additions made during the last century. â€Å" By 2010, life anticipations in several highly-affected states could drop to below 40 old ages, good below what they would hold been without HIV/AIDS and even below degrees they had reached in the pre-AIDS epoch, † ( Kaiser Foundation ) .Impact of AIDSAdvantages of chest eating in destitute states, such as Africa, are significant. However, these advantages must be balanced against the hazard of go throughing HIV to the babes through chest milk if the female parents have the virus ; unluckily the bulk of female parents do n't cognize that they are infected. In some countries of Africa, more than 30 per centum of female parents have HIV. If an HIV positive adult female takes no preventive drugs and breastfeeds so the opportunity of her babe going infected is around 20-45 % . Modern drugs are extremely effectual at forestalling HIV transmittal during gestation, labour and bringing. When combined with other intercessions including expression eating, a complete class of intervention can cut the hazard of transmittal to below 2 % . Even where resources are limited, a individual dosage of medical specialty given to fuss and pamper can cut the hazard in half. Testing is the first measure in forestalling HIV transmittal. Rapid HIV trial provide consequences in 15 proceedingss and supply information that allow preventive steps during childbearing such as cesarian subdivision and non interrupting the female parent ‘s H2O. However, supplying proving and drug intervention to everyone who needs it requires more clip and preparation than is presently available in most states. ( Avert ) Childs are being left as orphans because their parents are deceasing from AIDS. Even more astonishing is the fact that many of these kids will besides decease from AIDS. Often both of the parents are HIV positive in Africa. As a consequence, more kids have been orphaned by AIDS in Africa than anyplace else. As parents die and kids are sent to relations for attention and upbringing the family dissolves. AIDS strips households of their assets and income earners, doing the hapless poorer. ( Avert ) . Significant injury and adversity occur for kids affected by HIV and AIDS. The epidemic non merely causes kids to lose their parents but sometimes their childhood every bit good. As parents and household members become sick, kids take on more duty to gain an income, bring forth nutrient, and attention for household members. It is harder for these kids to entree equal nutrition, basic wellness attention, lodging and vesture. Fewer households have the money to direct their kids to school. As projections of the figure of AIDS orphans rise, there are treatments of an addition demand for institutional attention for kids. However this solution is non merely expensive but besides damaging to the kids. Institutionalisation shops up jobs for society, which is sick equipped to get by with an inflow of immature grownups who have non been socialised in the community in which they have to populate. In the last decennary, there has been a dramatic addition in the figure of immature kids who have died because of HIV/AIDS transmitted to them by their parents. The uneducated are four times more likely to believe that there is no manner to avoid AIDS and three times more likely to be incognizant that the virus can be transmitted from female parent to child. Hardest hit by HIV/AIDS is the on the job age population. The loss of these workers in bend affects Africa ‘s ability to react to the epidemic. AIDS claims the lives of instructors and contributes to serious instructor deficits in several African states. The instruction sector has been weakened through its impact on school attending and registration among kids affected by HIV/AIDS. Teacher shortages in African states have resulted as AIDS claims lives.Global AidFunding which is being provided is non plenty. â€Å" Experts topographic point the cost of incorporating the epidemic to be about $ 4 billion, † ( Cichocki, 2007 ) . There are four chief support watercourses: the US authorities initiated President ‘s Plan for Emergency AIDS Relief ( PEPFAR ) ; the United Nations bureau called the Global Fund to contend AIDS ; the private sector ; and domestic disbursement. The US provides about half of the support for the battle against AIDS through PEPFAR. But PEPFAR is under-funded, and it merely provides support to 12 states in Africa, go forthing three-fourthss of the continent out of the image. It is being revised t o extinguish the accent on sexual abstention and spread outing the usage of generic drugs. The Global Fund is criticized for taking excessively long for the money to make the people that need it. The Bill and Melinda Gates Foundation have provided the most significant of private contributions to the Global Fund.DecisionThere is an AIDS epidemic in Africa, specifically in the Sub-Saharan country and it is clearly non anyplace near to going under control. The chief ground seems to be that Africans are holding unprotected sex. Many people are non educated about the menace of AIDS so they have unprotected sex. It makes sense they do non believe AIDS exists and therefore, do non take steps to protect themselves from the disease. In add-on, the infirmaries are deficient and reuse acerate leafs and do non hold medical equipment to test blood for disease which consequences in septic blood transfusions. The epidemic can be helped if people receive instruction and medical intervention. Drugs demand to be available for everyone who has AIDS. The support to assist is going more focussed on what needs to be done so that AIDS can shortly be brought under control. The people need to be better educated about AIDS and what it can make to them. An full coevals is being devastated by the depredations of this disease.