Monday, December 30, 2019

Government Must Not Censor The Arts Essay - 2561 Words

Cultural historians often ask how the preoccupations of an era shape a society. And the best insights are revealed, not through the clarity of connection, the union of expression or the dominant ideology, but through the chaos and rupture caused by the dissenting voice. It is often when an artist is most at odds with his or her world, most subject to critical debate, that we glimpse the dominant values of society, giving way to the cultural conscience of the time. One of the artists and humanists greatest value to a society is in the mirror of self-examination which they raise so that society can become aware of its short-comings as well as its strengths, stated the 1965 Senate Report on the establishment of the National†¦show more content†¦However, as Americans we are guaranteed the freedom of expression as written in the Constitutional Bill of Rights, stating: Congress shall make no law representing an establishment of religion or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or of the right of the people to peaceably assemble, and petition the Government for a redress of grievances. It is with this First Amendment that allows us the right to the freedom of the speech, press and discourse, and through cases in the Supreme Court, the freedoms have extended to all aspects of life. Therefore, the censoring of any material, including in the arts and entertainment industry is not and should not happen in the land of the free. To begin, one must define what censorship is and determine when something has been censored. There are several definitions going around, both by non-partisan group as well as special-interest groups. The term censorship has its entomological roots in Latin and the word censere, meaning to give as ones opinion, to assess, and it was in Roman times when censors were magistrates who took the census count and served as assessors and inspectors of morals and conduct. Censorship then came to mean the act of assessing the morality of a work. In the 21st century, Merriam Websters Collegiate Dictionary explicitly defines it censor and censorship as: Censor: One whoShow MoreRelatedEssay on Censorship Within the United States510 Words   |  3 PagesUnited States is not only an immoral and big-brotherly practice, but also an insult to each and every one of those who call themselves US citizens. Every day, censors attempt to sanitize TV, radio, music, print, and even the Internet. In their infinite wisdom, they deem what should and should not be viewed by John Q. Public. Censors succeed in suppressing our free spirits and restraining our thoughts in virtually every medium. We have all been given the ability to rationally think for ourselvesRead MorePosition Paper: Censorship1391 Words   |  6 Pages Every structured society has suffered from some form of censorship of literature, art, or entertainment. Plato, the famous the famous Greek philosopher, was the first to record a method of censorship in a democratic society. In his Republic one of the first guidelines Plato designates is that The first thing will be to establish a censorship of the writers of fiction, and let the censors receive any tale of fiction which is good, and reject the bad; and we will desire mothers and nurses to tellRead MoreCensorship Freedom Of The Internet942 Words   |  4 PagesCensorship the Freedom of the Internet? The government controls much of what we can and can’t do, and also how and when we do it. For instance â€Å"taxes†, we all have to pay a certain amount to the government on a specific day where the IRS and their officials can determine how much we have to pay. The state control our cars through smog checks and how fast we can drive on the roads through tickets and fines. When the government has all of this control over us, should we give them more power? A powerRead MoreCensorship : The British Licensing Order Banned Any Publication Not Approved By The Censor Essay1690 Words   |  7 Pagesby the censor. In Areopagitica, Milton publicly denounces the censorship the reformed Parliament has declared. Through his political tract, Milton fervently argues that censorship limits individuals in intellectual capacity and that divine obligation requires the obliteration of censorship. Milton disputes that within a Christian ethical system, censorship restricts man from achieving spiritual growth. Additionally, Milton claims that no one has the right to censor, as God did not censor Adam. ForRead MoreFreedom of Expression is Ensured in India1473 Words   |  6 Pagesof the Constitution but is also limited by Article 19(2) which allows the government to place â€Å"reasonable restrictions on this right in the interests of the sovereignty and integrity of India, the security of the state, friendly relations with foreign states, public order, decency or morality, or in relation to contempt of court, defamation or incitement to an offence.† This means that the government can potentially censor anything. No other form of expression has had so many run-ins with these constitutionalRead MoreCensorship is a Personal Decision Essay1558 Words   |  7 PagesIt is probably no accident that freedom of speech is the first freedom mentioned in the First Amendment: Congr ess shall make no law...abridging the freedom of speech, or of the press, or of the people peaceably to assemble, and to petition the Government for a redress of grievances. The Constitutions framers believed that freedom of inquiry and liberty of expression were the hallmarks of a democratic society. Freedom of speech, of the press, of association, of assembly and petition -- thisRead MoreThe Importance Of Contemporary Art1660 Words   |  7 PagesContemporary art, or modern art, is very commonly misunderstood because of the fact that it quite often lends itself to abstraction and expressionism. People discredit the artistic craftsmanship and moving conceptualism of the pieces, as well as the political activism and messages of injustice that are conveyed by those who would not otherwise be heard by the public. Censorship is not only dangerous to our constitutional rights, but is also hyper specific to contemporary art and actively silencesRead MorePersuasive Speech On Freedom Of Speech1119 Words   |  5 Pagesyou, then what you gonna do? Let ‘em censor books, let’em censor art, PRMC, this is where the witch hunt starts, you’ll censor what we see, we read, we hear , we learn.† - Critically Acclaimed Musician and Actor Ice- T. Congress shall make no la w respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances†.(First Amendment)Read MoreReal Monsters : Tackling The Beast Of Censorship1680 Words   |  7 Pagesthings you see as a child can stay with you, as the monster did with me, so it’s no surprise that there is a such controversy over the topic of censorship in the media. Ultimately this issue can be boiled down to it being the parent’s responsibility to censor the graphic media their children have access to and not the responsibility of the content creators or a different force such as the MPAA, after all, a parent knows their child best. Seemingly since the dawn of time censorship has been a hot topicRead MorePros And Cons Of Censorship1590 Words   |  7 Pagesread, or see or do. Censorship can affect all forms of art, music, speech, and expression. It can be seen as a means of suppressing free speech, especially in the case of musical lyrics and the impact music has on behaviors. According to Richard Taruskin, â€Å"It is all but irresistible kinesthetic response that music evokes that makes it such a potent influence on behavior, thence on morals and beliefs.† Therefore he justifies the need to censor music in order to prevent or reduce the negative behaviors

Sunday, December 22, 2019

Pride and Prejudice by Jane Austen and Wuthering Heights...

There are many differences between Pride and Prejudice, and Wuthering Heights. One of the main differences is the women in the stories and how they act. The two women that are surrounded by the two stories and all the problems throughout are Elizabeth Bennet, and Catherine Earnshaw. These two women share major roles in all the conflicts in their respective stories. These two women are also vastly different sharing very few similarities. They have huge differences in resolve. Elizabeth’s resolve led her to many different problems and amplified both her positive and negative qualities. Only one person was able to change her resolve and even then it took very large circumstances where Elizabeth was so completely wrong over her first judgment†¦show more content†¦She also did not let others influence her decisions when it came to her love life. When her cousin came and offered her his hand in marriage, her mother ordered her to marry him as soon as she saw him next, howev er Elizabeth still turned him down and infuriated her mother. For Elizabeth, the thought of being married to a man who she did not love was a pain worse than any poverty she could be forced to endure. Catherine became enraptured with two men, Edgar Linton and Heathcliff. Catherine began to love Heathcliff when they were children, and would always make sure that he was physically treated well. Even though she said things that harmed Heathcliff’s feelings when Catherine’s cruel brother locked Heathcliff up and forced him to be a servant she made it very well known that she displeased his treatment and would even go to see Heathcliff while he was locked away. Catherine also loves Edgar and, allowing her to be swayed by Hindley’s actions against Heathcliff, decides to marry Edgar instead. This shows the greatest difference as where Elizabeth decides to marry the man she loves no matter who stands in her way, Catherine causes most of the conflict in the book by allow ing herself to be swayed by Hindley’s degradation of Heathcliff’s character, and decides to marry someone else. Another extreme difference between Elizabeth and Catherine is the difference in the way they act towards others. Elizabeth would always rely on her wit and sharp tongue, notShow MoreRelatedWuthering Heights by Emily Bronte and Pride and Prejudice by Jane Austen1016 Words   |  5 PagesThe novels Wuthering Heights by Emily Bronte and Pride and Prejudice by Jane Austen each present a story in which the precariousness of social class and the perniciousness of love constitute a central conflict. Both the protagonist from Wuthering Heights, Heathcliff, and the protagonist from Pride and Prejudice, Elizabeth Bennet, share a confident, yet stubborn demeanor; however, there are many characteristics and events that distinguish each of them as strong central characters in their own rightRead MoreFemale Writers Have Made A Great Impact On Literature Throughout History886 Words   |  4 Pagestheir own back stories. Two of the greatest female writers in history were Jane Austen and Emily Brontà «. Although they are both well-known female writers, their personal histories influenced there themes and modes of writing very differently. Born into a large family on December 16, 1775 in Hampshire, England, Jane Austen was the seventh child of eight. Her family was very close and affectionate toward each other. Although Jane never married, she had a diverse social circle due to her many friends andRead MorePride and Prejudice vs Wuthering Heights3113 Words   |  13 Pages[pic] PRIDE AND PREJUDICE vs. WUTHERING HEIGHTS About structure and mood There are a number of differences. First of all, the narrative structure is very different. Pride and Prejudice is chronological, told by a limited 3rd person narrator. Wuthering Heights begins at present, and then is told as a series of flashbacks, sometimes through letters, but with two different first-person narrators. Pride and Prejudice reads chronologically, with someone telling youRead MorePride and Prejudice by Jane Austin Vs. Wuthering Heights by Emily Bronte902 Words   |  4 Pagesfrom Pride Prejudice by Jane Austin, can be seen as a different role model when compared to Heathcliff in Wuthering Heights by Emily Bronte. Both novels have a similar background but with a different twist. Austin’s description of writing is seen to be related to a more realistic and satire approach, whereas Bronte’s style seems to be a bit gothic. Furthermore, both novels have a romantic presentation of two very unique genders that fall deeply in love with one another . Pride Prejudice startsRead MoreWuthering Heights And Prejudice By Emily Bronte And Jane Austen922 Words   |  4 PagesThe setting, symbolism, dialogue, indirect characterization, tone, irony and narrative perspective are all techniques used in Wuthering Heights and Pride and Prejudice, to draw attention to social class. The setting in both novels is a technique used to illustrate how class creates conflict between the characters and to symbolise class system through the many estates within the novels. Symbolism such as transport and the characters dress is used to draw attention to the class system. The use of dialogueRead MoreEmily Brontes Writing Technique in Wuthering Heights991 Words   |  4 PagesA very complex element of Emily Bronte s writing technique is the narrative style she uses when alternating between the two characters of Nelly Dean and Lockwood. Wuthering Heights is a story told through eye witness accounts, first through Lockwood, followed by Nelly. Lockwood s responsibility is shaping the framework of the novel wheras Nelly provides the intricate recount of the personal lives of all the characters having been present first hand. Although, each character does have a differentRead More A Comparison of Charles Dickens and Jane Austen Essay2446 Words   |  10 PagesA Comparison of Charles Dickens and Jane Austen ADVANCED ENGLISH LANGUAGE ESSAY Of the many authors to emerge during the nineteenth-century, Charles Dickens and Jane Austen were among the few who would make a lasting impression on the literary world for generations. Hard Times, often referred to as Dickens’ ‘Industrial novel’ and Austen’s Pride and Prejudice have been much read and well-loved classics for many years. It is the purpose of this essay to compare and contrast the different Read MoreLeaves And Survivor Essay2472 Words   |  10 Pagesessays trying to explain the novel as a literary genre. ( ) The last early novelist was Jane Austen, she is said to be the greatest English novelist of manners. â€Å"Restricting herself to the society of landed gentry, Austen is a miniaturist; the feminine Augustan.† ( ) She is the only female writer of her time; it was very rare to see a woman do this during that time. Her major works were Pride and Prejudice and Emma. ( ) The 18th Century was largely a time of figuring out what the novel actuallyRead MoreCause and Impact Analysis on the Main Character’s Suffering in Elizabeth Gilbert’s Novel Eat, Pray, Love7348 Words   |  30 Pagesand A sentimental journey (Stern). 4. The Gothic novel, the novel that covers such elements as horror, death, violence, mystery and the supernatural predominate. For example: Laura Conway’s The unforgotten, Fran Kestein (Mary Shelly, Jane Eyre (Charlotte Bronte). 5. The didactic novel, the novel in which the message is used to teach something or to preach political or religious doctrines and social reforms. For example: Dickens’s novels are didactic novels aimed at social reforms. 6. The

Saturday, December 14, 2019

Right to Housing Under the Constitution of Kenya Free Essays

RIGHT TO HOUSING UNDER THE CONSTITUTION OF KENYA The right to housing comprises an intricate part in the realization of one of the most basic needs of a human being, shelter. Everyone has the right to a decent standard of living as stated in the Universal Declaration of Human Rights, a document that has attained the status of jus cogens due to its wide acceptance. Essential to the achievement of this standard is access to adequate housing. We will write a custom essay sample on Right to Housing Under the Constitution of Kenya or any similar topic only for you Order Now It has been said that housing fulfills physical needs by providing security and shelter from weather and climate. It fulfills psychological needs by providing a sense of personal space and privacy. It fulfills social needs by providing a gathering area and communal space for the human family, the basic unit of society. It also fulfills economic needs by functioning as a center for commercial production. Due to various factors including insufficient financial and natural resources, population growth, political upheavals, and rural- urban migration, a vast population of Kenyans especially those living in urban areas end up homeless or in informal settlements. Dr. P. L. O Lumumba in his speech during the World Habitat forum in 2004 described the lengths to which people unable to afford adequate housing go to provide shelter to themselves and their families. He said that some of them end up seeking refuge in, â€Å"slums areas, squatting in informal settlements, old buses, roadside embankments, cellars, staircases, rooftops, elevator enclosures, cages, cardboard boxes, plastic sheets, aluminum and tin shelter. † According to a UN Habitat study done in 2008, 60-80 percent of residents in Nairobi, Mombasa and Kisumu, live in informal settlements. In fact, the same study shows that while 60 percent of Nairobi’s populations live in informal settlements, their homes occupy only 5 percent of the total land area of the city and its environs. Although right to adequate shelter is a human right, this does not imply that the government is obliged to provide each of their citizens with land and an appropriate house to live in. This is dependent on the laws and policies of each individual country. In Kenya, the debate about the justifiability of housing and some other socio-economic rights seems to be over with the passing of the 2010 Constitution. This is because the constitution has provisions that seek to protect the provision of these rights to every citizen as will be discussed in the next part. 1. 1 The Constitution of Kenya, 2010 When Kenya gained independence in 1963, every Kenyan was relieved to have finally been freed from the yoke of colonialism. The independent Kenya adopted a constitution that had majorly British influence but that seemed to suffice during those early ‘teething years’. But as years passed by, the biting reality that the country had been taken over by neo-colonialists hit home. The independence constitution was not sufficient to protect the general public from the vicious acts and decisions of those in power. There was need for constitutional reform. Kenyans have long struggled for constitutional reform. They struggled because they suffered under an oppressive system of government. Their human rights were suppressed. The power of the state was concentrated in one person, the president. First regions and then local governments were stripped of all their powers. At the center, the president dominated all institutions of the state. Cronyism substituted for politics. Merit counted for little. The law was frequently abused by the government and the exercise of power was unpredictable and arbitrary. The judiciary had failed to protect the constitution and the rights of the people. The civil service and other executive organs lost independence. There was corruption, plundering both of the state and a captive private sector, on a massive scale. The new constitution therefore had to be a document that remedies the shortcomings of the independence constitution. The drafters of the new Constitution aimed to restore the confidence of the citizens with their government. One of the salient features of the 2010 constitution is the incorporation of a strong and comprehensive Bill of Rights. It contains a number of rights, which were missing from the independence constitution, including rights to official information, environment, economic and social rights, and rights of consumers, et cetera. The 2010 Constitution strengthens the achievement of the human rights by limiting the restrictions that may be placed on rights and by establishing a strong mechanism for the enforcement of rights. It also provides for an independent commission of human rights to protect and promote rights and freedoms. Of importance to this research are the Economic and Social rights. Article 43 provides for each person’s right to: a) The highest attainable standard of health b) Accessibility and adequate housing and to reasonable standards of sanitation. c) Freedom from hunger and to have adequate food of acceptable quality. d) Clean and safe water in adequate quantities. e) Social Security. f) Education. Amongst this list of rights is the right to housing. Forced evictions of persons living in unplanned settlements and slums are a common feature of urban development. People living in these informal settlements live at the margins of society. Land is generally an expensive investment in Kenya therefore only a few can afford it. Those who cannot afford it opt to rent apartments or houses or rooms from property owners but there are some who cannot still afford this kind of arrangements and so set up their housing structures on any free land that they come across, regardless of whether it is private land or public land set out for other purposes. This latter group of people is the ones who fall victim to forced evictions. Article 2(5) and (6) of the constitution general rules of international law and any treaty or convention ratified by Kenya form part of the laws of Kenya. Kenya ratified the International Covenant on Economic, Social and Cultural Rights (ICESCR) on 3/1/1976 and consequently became bound to respect, protect and enforce the rights therein, including the right to adequate housing and the related prohibition of forced evictions. It is with this backing of the law that victims of forced evictions that are not conducted in the manner stipulated in both domestic law and international law are able to defend their right to housing through the courts. ——————————————- [ 2 ]. Article 25(1) which states in part, â€Å"Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care†¦Ã¢â‚¬  [ 3 ]. Nicholas Okemwa, Forceful Evictions and the Right to Adequate Housing(2011)16 ; The Bench Bulletin 58 [ 4 ]. Dr. P. L. O Lumumba, Powers of Urban Authorities over Settlement Control: The Kenyan Case. He presented this paper during the world habitat forum organized by un-habitat held on the 13th –17th September 2004 at the Barcelona, Spain [ 5 ]. Preliminary Results of the 2009, National Population and Housing Census. [ 6 ]. Draft Eviction an Resettlement Guidelines, 2010. [ 7 ]. Commentary on the Kenyan Constitution, (Consolidation of 15 articles in the East African Standard). [ 8 ]. Article 35 [ 9 ]. Article 42 [ 10 ]. Article 43 [ 11 ]. Article 46 [ 12 ]. Article 24 is the only article that provides for the specific procedure to be followed for a right contained in the Bill of Rights to be limited. This is unlike in the independence constitution where each right was immediately followed by a claw-back clause. [ 13 ]. Article 11 How to cite Right to Housing Under the Constitution of Kenya, Papers

Friday, December 6, 2019

Intentional Torts free essay sample

On a Saturday night there were an incident between two males and a female in a bar called Bottom’s Up. A man name John had too much to drink and was intoxicated. He was shouting obscenities toward a lady name Jane that was sitting at a table next to another guy name Leroy, which he was a frequent customer. However, Jane ignored John and continued to drink her beer. When she ignored him than he approached her looking disturbed. Leroy asked John over to the bar for a drink, but John told him to mind his own business. John grabbed Jane’s wrist and when he did Leroy grabbed John’s wrist and put him in a neck hold. John was protesting Leroy to let go of him, but Leroy did not let go. Leroy placed John in a chair and told him not to make a move or he will punch him. We will write a custom essay sample on Intentional Torts or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page After the incident happen Jane told Leroy that John was her husband. Issue 1) Why was Leroy taking upon his self to defend Jane, even though she was a complete stranger? 2) Why did Leroy even put his hands on John, especially if John didn’t touch him? 3) In what ways did assault, battery and false imprisonment come into play in this case? Rules In this case it is considered defense of persons in which is a legal justification for assault, battery and false imprisonment. Assault is someone that intentionally puts another in fear and battery is when someone using force against another person. False imprisonment is someone that is holding another person down against their will. The reason it is considered defense of persons because Leroy was using reasonable force by protecting Jane the third person from injury where John threatened by an attacking force. According to KRS Â § 503. 070, the only time to use physical force upon another person where it is justifiable is when causing serious injury or provokes the use of physical force to the other person. Analysis/Application On a Saturday night when John was intoxicated he was shouting obscenities toward a lady name Jane. He was very rude, obnoxious, and assaulting. Jane was sitting at a table next to Leroy’s, but she ignored John and continues to drink her beer. John was not very please and gave her a disturbed look. When John was shouting to her it became an assault because he intentionally put her in fear. However when he reached out and grabbed her wrist it was considered a battery because John was using force against another person. Leroy had put his hands on John’s wrist, put him in a neck hold, and would not let go, which became a false imprisonment because he was holding John against his will. Leroy was protecting Jane because he saw that she was in fear and was threatened by an attacking force, which is considered defense of persons. According to KRS Â § 503. 70, which was the Kentucky Statute the defense of persons is when causing serious injury or provoked use of physical force to the other person. Conclusion Leroy saw that John was intoxicated and put his hands on John because he seen that there was a threat against Jane, which he protected her. The assault, battery, and false imprisonment was involved in this case because John intentionally put fear in her, reached out and grabbed her wrist, but when he did than Leroy stepped in. Leroy grabbed John’s wrist and put him in a neck hold and didn’t let him go, which is considered false imprisonment. According to KRS Â § 503. 070, only time it is justifiable in using defense of others is when causing serious injury or provoked use of physical force to the other person. Assume that Leroy can prove that John acted with the requisite intent, John will be liable for assault, battery, and false imprisonment.

Friday, November 29, 2019

Radiation Dose Reduction Strategies in Cardiac CT Angiography

Introduction With great advancements in technology especially in the field of medicine, computed tomography (CT) has developed to become a very important clinical tool (Smith-Bindman et al. 2009). The use of CT examinations has also substantially increased.Advertising We will write a custom research paper sample on Radiation Dose Reduction Strategies in Cardiac CT Angiography specifically for you for only $16.05 $11/page Learn More In the U.S., for example, the number increased from 3 million from the 80s to about 70 million by 2007. Computed tomography has been integrated into various healthcare procedures and has led to the dramatic improvement of patient health care. For this reason, CT has been considered among the most useful technologies in medicine. The use of coronary CT angiography (CCTA) has been established to be a useful tool in the diagnosis of coronary artery disease (Goitein et al. 2011). This is basically because it allows for non-invasiv e evaluation of coronary arteries (Flohr, Raupach, and Bruder 2009). It is currently used in the evaluation of acute chest pains. CCTA is also used in the elimination of coronary atherosclerosis. For this particular reason, it has been recognized to be valuable among those with intermediate cardiovascular risks (Torres et al. 2010). Despite the importance of CT in medicine, it is known to be a great source of radiation that may be harmful to the human health. The radiation doses associated with this procedure is said to be much higher than those associated with the x-rays. A typical example is that of a chest CT scan. It is said to deliver more than 100 times that of a conventional chest radiograph (Flohr, Raupach, and Bruder 2009). Therefore, the increased use of CT in medical examinations has led to the subsequent increase in the exposure of ionizing radiation to individuals. This has led to great concerns since exposure to ionizing radiation has been associated with the developme nt of cancer (Smith-Bindman et al. 2009). In a particular study, the amount of radiation that is exposed to the patient during a single CT scan was compared to that which the long-term Chernobyl survivors were exposed to (Smith-Bindman et al. 2009).Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Radiations from cardiac CT angiography have increased the impact and prevalence of cardiac atherosclerosis among individuals. For this reason, regulation of the exposure of these elements has been necessary and has been done through adherence to the ALARA principle, which stands for ‘As Low As Reasonably Achievable’. The ALARA principle came about as a measure to reduce the harmful effects of radiation during any procedure involving radiation (Stolzmann et al. 2008). This implies that reasonable methods should be employed in order to ensure that an individual encounters minimum r adiation doses. It is believed that each radiation dose increases the risk of genetic mutation or cancerous developments. However, since it is also necessary to maintain the image quality in terms of spatial and temporal resolution, it is important to consider both the radiation doses and image quality while performing CCTA. Studies have shown how to comply with the ALARA principle while maintaining an image quality that would be useful in diagnosis (Torres et al. 2010). Methodology The method used for this paper included a thorough literature search to find relevant peer-reviewed articles. The various databases that were used included Medscape, ScienceDirect, PubMed and ProQuest. The keywords that were used included ‘Cardiac CT Angiography’, ‘CT radiation doses’ and ‘radiation reduction strategies in CT angiography’. From the available articles, only those that were most relevant to the study were selected. Relevance of the articles was determ ined through the analysis of the articles’ titles, abstracts and conclusions. The results were also checked and highlighted. In order to ensure up-to-date information, the search criterion was limited to articles published between 2008 and 2013 (not more than 5 years old). From the articles selected, various radiation reduction strategies were highlighted and may be summarised as shown below.Advertising We will write a custom research paper sample on Radiation Dose Reduction Strategies in Cardiac CT Angiography specifically for you for only $16.05 $11/page Learn More Tube current Tube Potential ECG Gating Position of Patient Z-axis Coverage Automatic Exposure Control (ACE) Collimation Using of Dual Energy Technology Exposing the Area of Interest Only (FOV) Fast Gantry Rotation Time Using Reconstruction Techniques Pitch Over-ranging Objectives To identify the various strategies to reduce radiation exposure in cardiac (coronary) CT angiography T o highlight some of the limitations associated with CCTA To provide recommendations for the appropriate strategies to employ while performing coronary CT angiography Tube current Studies have indicated that the tube current within the CT suite should not be constant for all individuals (Leipsic et al. 2010). Several strategies have been studied to ensure optimal tube current during CCTA. One of the strategies employed is the weight-based approach. This approach aims at adjusting the tube current based on the individual’s body weight or body mass index (Lee et al. 2012). This may be necessary to avoid the possibility of overexposing the individual to radiation. The tube current should be tailored to fit the individuals with different Body Mass Index (BMI) (Leipsic et al. 2010). This is meant to correct for different body shapes in order to ensure minimal radiation exposure while maintaining diagnostic image quality (Tatsugami et al. 2008). Further research is underway to expl ore possibility of using diameter or thoracic shape (Shrimpton et al. 2009). This may provide a better alternative for future use as practitioners observe the ALARA principle. Tube Potential The tube potential also determines the amount of radiation exposure to patients (Lund et al. 2009). The relationship between the two is exponential. Increasing the tube voltage increases the radiation exposure by the square of that factor (Torres et al. 2010). ECG Gating For CCTA to be successful, â€Å"motionless† images of the coronary arteries should be acquired. For this to happen, all reconstructed images at a specific time must correspond to a specific point in the cardiac cycle. This may be made possible through ECG gating, which involves synchronizing with the ECG (Stolzmann et al. 2008). One of the ways this is done is through retrospective ECG gating. This involves the activation of the x-ray beam throughout the entire cardiac cycle. Images are then reconstructed in any desired phase of the cycle. This method allows for the selection of the appropriate images to reconstruct for each vessel. Despite the fact that this method allows for the assessment of any wall motion abnormality, valve function and ejection fraction, it exposes the patient to high radiation doses.Advertising Looking for research paper on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More The alternative method, prospective ECG Gating, involves the same procedure but is only done in a specific period in the cycle (Wu, Budovec, and Foley 2009, 958). The interval between a whole cycle is referred to as the R-R interval. The x-ray tube is only activated at a particular point in the interval and is referred to as the phase window. As the phase window is made narrower, the radiation dose is also decreased. Therefore, this method may be useful in minimizing exposure of radiation to the patient. However, this also comes at a cost. Fewer phases of the cycle will be available for image reconstruction. For this reason, it may be difficult to obtain quality images with an increased heart rate (DeFrance et al. 2010). Position of Patient Another important factor to consider while reducing radiation dose is the position of the patient in the gantry. The patient should be placed in such a way as to ensure that the area of concern is placed at the isocenter. This would ensure that t he beam crossing that region in whatever direction would cross as much body tissue as possible. A well-positioned patient would facilitate constant image noise and avoid increased surface radiation dose (Bae et al. 2008). Z-axis Coverage The total radiation dose is greatly influenced by the craniocaudal length (Khan et al. 2011). This is basically due to the fact that it directly relates to the dose-length product. One way of reducing the radiation dose in CCTA is by limiting this length. Automatic Exposure Control (ACE) The ACE is a device that facilitates the termination of x-ray exposure. The x-ray terminal may be operated by man or automatically by the ACE. This device ensures that there is a consistent x-ray film. It may be useful in ensuring reduced radiation dose to the patient since it ensures a good consistent x-ray density in order to match the shapes and sizes of different individuals (Bae et al. 2008). Collimation The adaptive section collimation is a method that is prom ising to reduce radiation dose in CCTA (Deak et al. 2009). The results from a study by Deak and his colleagues showed that this method allowed great reduction of unnecessary exposure to radiation due to z-overscanning. They recommended that it could be used together with other strategies such as AEC and spectral optimization. Using of Dual Energy Technology The use of dual source CT has provided solutions to problems that were experienced during the implementation of CT angiography. The main problem was the fact that imaging needed rapid volume coverage while resolving the disease in vessels. This technology employs the use of two x-ray sources and detectors and ensures double temporal resolution at twice the speed (Torres et al. 2010). Therefore, radiation exposure is minimized. Exposing the Area of Interest Only (FOV) Another way of decreasing radiation dose is by exposing the area of interest only for imaging. This ensures that there is an increased z-coverage requiring few image s that maintain diagnostic image quality (Khan et al. 2011). Fast Gantry Rotation Time In order to facilitate underexposure of radiation to the patient, some scanners have the capability of sub-second gantry rotation times. When this is coupled with tube current modulation, it causes tube current saturation. This means that the tube current works at maximum capacity (Israel et al, 2008). Using Reconstruction Techniques The reconstruction method used is also an important consideration. There are two classes that include the surface-based and thresholding-based reconstruction techniques. The thresholding-based reconstruction is preferred (Leipsic et al. 2010). This is due to its speed and its use of relatively small amount of computational power. Pitch The high-pitch CT angiography is a technology that has helped achieve reduced radiation exposure to patients. This is mainly because they have significantly reduced the scan time and allowed greater volumes to be covered at a time (Apfa ltrer et al. 2012). Over-ranging Over-ranging is another strategy for reducing radiation dose exposure. It facilitates the covering of large areas during scanning in order to ensure that the examination is done at a shorter period. The wide-range detectors may be used to facilitate this. Limitations of CCTA Despite the many advantages associated with cardiac CT angiography, this technology has its limitations. CT scanners produce ionizing radiation that come into contact with the patient while under examination. Increasingly high exposure to radiations from these procedures increases risks of cancer. This is even more worrying since the number of people exposed to these radiations has increased over time since CCTA procedures are done virtually everywhere. Some studies have shown the possibility of CT angiography false-detecting coronary obstruction where it actually does not exist (Nissen 2008). Such a high false-positive rate may be dangerous since it may lead to unnecessary proce dures. For CCTA to be successful, the heart rate must be about 65 beats per minutes (McCollough 2008). When this heart rate is exceeded, the quality of images may be affected. Foods and drinks containing caffeine may increase heart rate. Therefore, patients should be encouraged not to take them before examination. Patients also need to be trained on proper breath-holding techniques in order to get diagnostic images (Hausleiter et al. 2009). Another limitation is the fact that contraindicated contrast material may lead to misinterpretation of results. Lack of clinical and radiological experts is another limitation since not many are trained in the field. Since the machines used for CCTA are expensive, lack of funding may lead to the use of poor equipment. Discussion The technology behind CCTA has proved very beneficial in the field of medicine. Several improvements have been made to make examination more effective and efficient. This includes reduction of radiation exposure and impro ved image quality. Despite the several studies that have been done in order to reduce radiation dose, several limitations still exist. This calls for further research in the field. Recommendations Several strategies have been studied but each has its pros and cons. While using ECG gating, for example, it would be recommended to use the prospective ECG gating instead of using retrospective ECG gating (Miller, Rochitte, and Dewey 2008, 2330). Among the various protocols used in CCTA, the 64-row MDCTCA has been recommended (Johnson, Pannu Fishman, 2009). It is also recommended that patient preparation should be done before the patient undergoes examination. During examination, exposure parameters such as tube potential and tube current should be adapted to the individuals BMI. Proper positioning of the patient in the scanner is also recommended in order to ensure optimization of CCTA. Conclusion Great advancements in technology led to the introduction of coronary CT angiography. This technology allowed for the non-invasive imaging of coronary arteries. The multi-detector computed tomography (CT) scanners were used to perform this examination. Within few years, this technology was in use in virtually every medical situation. This procedure promised to provide safe and painless diagnosis of coronary disease. However, it was not long before some of the limitations of this procedure were discovered. The most worrying of the issues associated with CCTA was exposure to ionizing radiations that were linked to cancerous developments. For this reason, the ALARA principle was introduced in order to ensure that the patient is exposed to minimal radiation dose. Several strategies have been suggested and used to reduce the radiation dose in cardiac CT angiography (Raff et al. 2009). However, some problems are still encountered with the strategies that are in place. Therefore, more research is required to find more effective and safe methods of diagnosing coronary artery dise ase. References Apfaltrer, Paul, Herbert Hanna, Joseph Schoepf, Janet Spears, Stefan Schoenberg, Christian Fink, Rozemarijn Vliegenthart. 2012. â€Å"Radiation dose and image quality at high-pitch CT angiography of the aorta: intraindividual and interindividual comparisons with conventional CT angiography.† AJR 199(6): 1402-1409. Bae, Kein, Ann Seek, Calton Hildebolt, Ching Tao, Fing Zhu, Mang Kanematsu, and Kate Woodard. 2008. â€Å"Contrast enhancement in cardiovascular MDCT: effect of body weight, height, body surface area, body mass index, and obesity.† AJR Am J 190(1): 777-784. Deak, Paul, Oliver Langner, Michael Lell, and Willi Kalender. 2009. â€Å"Effects of Adaptive Section Collimation on Patient Radiation Dose in Multisection Spiral CT.† Radiology 252(1): 140-147. DeFrance, Tony, Eric Dubois, Dan Gebow, Alex Ramirez, Florian Wolf, and Gudrun Feuchtner. 2010. â€Å"Helical prospective ECG-gating in cardiac computed tomography: radiation dose and image quality.† Int J Cardiovasc Imaging 26(1): 99-107. Flohr, Thomas, Rainer Raupach, Herbert Bruder. 2009. â€Å"Cardiac CT: How much can temporal resolution, spatial resolution, and volume coverage be improved?† J Cardiovasc Comput Tomogr 3(1): 143-152. Goitein, Orly, Shlomi Matetzky, Yael Eshet, David Goitein, Ashraf Hamda, Elio Segni, and Eli Konen. 2011. â€Å"Coronary CT angiography for acute chest pain triage: Techniques for radiation exposure reduction, 128 vs 64 multidetector CT.† Acta Radiologica 52(1): 840-845. doi:10.1258/ar.2011.110169. Hausleiter, Jorg, Todd Meyer, Frost Hermann, Mann Hadamitzky, Moses Krebs, and Tiana Gerber. 2009. â€Å"Estimated radiation dose associated with cardiac CT angiography.† JAMA 301(1): 500-507. Israel, Gray, Summer Herlihy, Ami Rubinowitz, Daniel Cornfield, and James Brink. 2008. â€Å"Does a Combination of Dose Modulation with Fast Gantry Rotation Time Limit CT Image Quality?† AJR 191(1): 140-144. Johnson, Pa mela, Harpreet Pannu, and Elliot Fishman. 2009. â€Å"IV contrast infusion for coronary artery CT angiography: literature review and results of a nationwide survey.† AJR Am J 192(1): 214-221. Khan, Atif, Khurram Nasir, Faisal Khosa, Amina Saghir, Sheryar Sarwar and Melvin Clouse. 2011. â€Å"Prospective Gating With 320-MDCT Angiography: Effect of Volume Scan Length on Radiation Dose.† American Journal of Roentgenology 196(1): 407-411. Doi:10.2214/AJR.10.4903. Lee, Yi-Wei, Ching-Ching Yang, Greta Mok, and Tung-Hsin Wu. 2012. â€Å"Infant cardiac CT Angiography with 64-Slice and 256-Slice CT: Comparison of Radiation Dose and Image Quality Using a Pediatric Phantom.† PLOS ONE 7(11): 1-9. doi:10.1371/journal.pone.0049609. Leipsic, Jonathon, Troy LaBounty, Brett Heilbron, James Min, John Mancini, Fay Lin, Carolyn Taylor, Allison Dunning, and James Earls. 2010. â€Å"Estimated Radiation Dose Reduction Using Adaptive Statistical Iterative Reconstruction in Coronary CT Angiography: The ERASIR Study.† AJR 195(1): 655-660. DOI:10.2214/AJR.10.4288. Lund, Greg, Emma Wegian, Martin Saeed, John Wassermeyer, George Adam, Anna Stork. 2009. â€Å"64-Slice spiral computed tomography of the coronary arteries: dose reduction using an optimized imaging protoeol including individual weight-adaptation of voltage and current-time product.† Eur Radiol 19(1): 1132-1138. McCollough, Cynthia. 2008. â€Å"CT dose: How to measure, how to reduce.† Health Phys 95(1): 508-517. Miller, Julie, Clara Rochitte, and Monchin Dewey. 2008. â€Å"Diagnostic performance of coronary angiography by 64-row CT.† N Engl J Med 359(1): 2324-2336. Nissen, Steve. 2008. â€Å"Limitations of computed tomography coronary angiography.† J Am Coll Cardiol 52(25): 2145-2147. Doi:10.1016/j.jacc.2008.09.017. Raff, Gilbert, Kavitha Chinnaiyan, David Share, and Tauqir Goraya. 2009. â€Å"Radiation dose from cardiac computed tomography before and after implementation of radiation dose-reduction techniques.† JAMA 301(1): 2340-2348. Shrimpton, Paul, Barry Wal, Terry Yoshizumi, Lee Hurwitz, and Paul Goodman. 2009. â€Å"Effective dose and dose-length product in CT.† Radiology 250(1): 604-605. Smith-Bindman, Rebecca, Jafi Lipson, Ralph Marcus, Kwang-Pyo Kim, Mahadevappa Mahesh, Robert Gould, Amy Berrington, and Diana Migliretti. 2009. â€Å"Radiation Dose Associated With Common Computed Tomography Examinations and the Associated Lifetime Attributable Risk of Cancer.† Arch Intern Med 169(22): 2078-2086. Stolzmann, Paul, Hans Scheffel, Thomas Schertler, Thomas Frauenfelder, Sebastian Leschka, Lars Husmann, Thomas Flohr, Borut Marincek, Philipp Kaufmann, and Hatem Alkadhi. 2008. â€Å"Radiation dose estimates in dual-source computed tomography coronary angiography.† Eur Radiol 18(1): 592-599. doi.10.1007/s00330-007-0786-8. Tatsugami, Fuminari, Lars Husmann, Bernhard Herzog, and Nina Burkhard. 2009. â€Å"Evaluation of a bod y mass index-adapted protocol for low-dose 64-MDCT coronary angiography with prospective ECG triggering.† AJR 192(1): 635-638. Torres, Felipe, Andrew Crean, Elsie Nguyen, and Narinder Paul. 2010. â€Å"Strategies for radiation-dose reduction and image-quality optimization in multidetector computed tomographic coronary angiography.† Canadian Association of Radiologists Journal 61(1): 271-279. doi:10.1016/j.carj.2009.11.013. Wu, Wenhui, Joseph Budovec, and Dennis Foley. 2009. â€Å"Prospective and retrospective ECG gating for thoracic CT angiography: A comparative study.† AJR 193(1): 955-963. This research paper on Radiation Dose Reduction Strategies in Cardiac CT Angiography was written and submitted by user Marcus U. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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Monday, November 25, 2019

Three Top Financial Scandals in the Recent Past

Three Top Financial Scandals in the Recent Past Summary Financial scandals have been common in corporations for a considerable length of time. In this particular paper, fraudulent financial activities that have affected three companies have been discussed. The rigging of financial markets and large well established corporations is not a new phenomenon. However, the trend seems to be getting out of control in the modern economy.Advertising We will write a custom term paper sample on Three Top Financial Scandals in the Recent Past specifically for you for only $16.05 $11/page Learn More There are growing allegations that systematic robbing of financial institutions has been taking place in the past 3 decades or so. One of the worst impacts of financial fraud in these institutions is that the global interest ad exchange rates have always been forcibly fixed by a few fraudulent individuals. In other words, the market forces of demand and supply are hardly left to play their roles in the contemporary liberaliz ed economies. This paper offers a succinct discussion of three top financial scandals that have been witnessed in the recent past. Introduction When banks in London are engaged in the process of borrowing from each other, there is a specific charge that is levied on the service. This average interest rate is referred to as Libor. The Thomson Reuters usually play the role of calculating this value (Snyder, 2012). There are several instances when Libor matters a lot especially when it comes to the net value of a product or when borrowing loans from banks and other financial institutions. For instances, it is highly likely that Libor affects credit card usage and property loans in several ways. Even the US economy is significantly affected by Libor. Other scandals discussed in this paper include the Enron and WorldCom scandals. The London Interbank Offered Rate (Libor) To begin with, it is perhaps necessary to explore the culprits behind the Libor scandal. The fixing scandal for intere st rates is believed to have involved close to twenty major banks both in Europe and the United States. It has also been found out that banks spread across three continents were embroiled in the scandal. The scandal remarkably jeopardized the career of Bob Diamond who was serving as the chief executive officer at that time. Pressure mounted each day for the CEO to surrender his office while other several top professionals in the banking sector across the world were being compelled to quit their offices so that investigations could be started (Snyder, 2012).Advertising Looking for term paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In order to assist the trading position of the bank immediately before the onset of global financial meltdown in 2007, submissions that were never true were made to the committee charged with the role of setting interest rates for Libor. This was a critical way of manipulatin g interest rates so that the overall financial performance of the bank could improve. Besides, this move boosted the profitability of the Barclays Bank (Snyder, 2012). This was a serious fraud bearing in mind that Libor is a leading interest rates benchmark across the global financial markets. The integrity of the interest rates was adversely affected by the Barclays’ behavior since it generally posed a gross financial threat to other market players. Enron Scandal The Enron scandal has also been noted as one of the most popular financial frauds that took place in the last decade. At the onset of the new century, Enron was a company to reckon with in several ways due to its performance and market stability (Foster, 2010). It recorded a tremendous success that several other companies could hardly attain. Nonetheless, a harbinger of elaborate challenges was recognized by investors when earnings restatement was announced by Enron in mid 2001. Within a period of merely one and a h alf months, Enron was declared bankrupt and unable to run its financial obligations in spite of the fact that it was powerful market performer and oozed with adequate wealth. The fraudulent financial activities that took place at Enron could be grouped into two categories. First, basic fabrication of numbers took place in the financial records of the company (Salter, 2008). For instance, when its venture with Blockbuster did not succeed, it was poorly valuated. Second, complex financial maneuvers were also witnessed prior to the fall of the company. Nonetheless, the American economic system is largely believed to have significantly contributed to the decline of Enron (Foster, 2010). The people’s trust in the performance of the entire economy was also weakened after the scandal. The executives of the company were described as greedy individuals who could not maintain their integrity as outlined in the code of ethics (Fox, 2003). WorldCom scandal Both the accounting fraud and e rosion of profits affected the performance and market stability of WorldCom company. Illusionary earnings amounting to billons were created in the eyes of investors whereas the company was headed to serious state of bankruptcy.Advertising We will write a custom term paper sample on Three Top Financial Scandals in the Recent Past specifically for you for only $16.05 $11/page Learn More One of the major impacts of this fraud was felt in the telecommunications sector. Millions of users were negatively affected by the declined performance of WorldCom Company (Romero, 2002). According to the financial records of this company, the net value of assets owned by the firm was estimated at $107 billion. Before this filing could be released to shareholders, the company reported that expenses amounting to about $3.8 billion had been improperly accounted for in the records. Telephone companies, suppliers, and banks were adversely affected by the fraudulent activities at the firm after the scandal was exposed. Before its bankruptcy, the total debts accumulated by the company stood at $41 billion. This marked the beginning of its downfall (Romero, 2002). Conclusion In recap, it can be seen that the financial scandals discussed caused major economic hitch in all the three companies. However, the common attributing factor was poor management of the firms’ resources. References Foster (2010). The decades worst financial scandals. Web. Fox, L. (2003). Enron: The Rise and Fall. New York: John Wiley Sons. Romero, S. (2002). WorldCom’s collapse: the overview; WorldCom files for bankruptcy; largest U.S. case. Web.Advertising Looking for term paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Salter, M. (2008). Innovation Corrupted: The Origins and Legacy of Enrons Collapse. Cambridge: Harvard University Press. Snyder, M. (2012). The Biggest Financial scandal in History? Web.

Thursday, November 21, 2019

MGM330-0704A-04 Business Decision-Making - Phase 2 DB Essay

MGM330-0704A-04 Business Decision-Making - Phase 2 DB - Essay Example The three options of credit discount incentive offers are cash back on online purchases, cash back on purchases at clothing stores and entry into a sweepstakes every time the customer utilizes the credit card. The key quantitative tool that determines which option is more attractive for the customer is probability. Probability is the chance of an event occurring (McClave & Benson & Sincich, 2001). For example if a person flips a coin which has only two possible outcomes the probability of the coin landing on heads is 50%. The Piggy case provides some research which can help a statistician determine the probability of a client winning a sweepstakes. The odds of winning a prize are 1 in 1000, thus the chances of winning are 0.1%. The company determines that the average American makes 52 credit card purchases a year. Each of these 52 occurrences represents a separate event with a probability of 0.1% of winning the prize. The value the customer receives can be compared to buying 52 one d ollar lotto tickets. There are lotteries that offer a 1 in 1000 chance of winning $500 when a person purchases a $1 ticket. The attractiveness of this option depends of what is the actual prize of the sweepstakes the company is offering. The other probability of the other two option can not be determine right now without additional data, but this does not mean that an initial analysis can not be performed. As far as the probability the two options follow a different probability called subjective probability. Subjective probability utilizes statistical models based on past information in which two different players may have different probabilities for the occurrence of a same event (Levine & Stephan & Krehbiel & Berenson, 2006). To understand this concept lets analyze each option. The online purchases option implies that a person will be attractive by the incentive because the customer can get cash on online

Wednesday, November 20, 2019

Law - Community Policing Essay Example | Topics and Well Written Essays - 1500 words

Law - Community Policing - Essay Example Police policies and procedures provide the guideline for daily working. It assists in decision making of the Police department. Courts and public look to policies and procedures to see whether the actions of any officer are according to policies or not. So, during the making of policies it is taken in to consideration whether or not the policy is meeting the community requirement. Antisocial Behavior Policy Antisocial behavior causes misery to people who want to live with peace in the society. It includes serious violence and harassment. It is difficult to define anti social behavior precisely. The absence of any definition of antisocial behavior creates problem for the Police to tackle it because its power is unclear and solutions may be restricted to other agencies. According to Section 1 (1) of the Crime and Disorder Act 1998, Antisocial Behavior is acting in antisocial way that causes harassment, distress, alarm or nuisance to anyone. The anti social behavior includes: Nuisance n eighbors Racist behavior Using or threatening violence Playing music too loud The misuse of fireworks Begging and antisocial drinking People dumping rubbish, fly tipping and abandoning cars People dealing and buying drugs on the street or alcohol abuse Rowdy and nuisance behavior Antisocial behavior policy and procedure of Merseyside Police I am discussing here the antisocial behavior police policy of Merseyside Police. Merseyside is a metropolitan county in North West England. Policy Statement The key priority of Merseyside Police is to tackle with any anti social behavior. We understand the effect of antisocial behavior on communities and individuals and we have researched different resources to deal with it. Merseyside has still higher level of antisocial behavior. So it becomes our priority to tackle with this serious issue and employ all possible resources to deal with this issue. To reduce this percentage, we will make short term, as well as long term, goals. Our objective is to provide the victim with support and security. Aims The aim of formulating this policy is to reduce and in long term eliminate anti social behaviors. The aim is also to identify the repeat victims and ensure that every safety measures must be used to support them. The policy is provided with procedures so that the application of policy becomes easier and there is a path to follow. Objective The objectives of this Policy is to Decrease the number of anti social behavior incidents Introduction of the system of analyze the victims’ condition Increase the satisfaction of community Create a system for the cooperation of different agencies Follow national guidelines Identify the groups who are engaged in anti social behaviors Application and Scope All police officers, staff and volunteers must know and follow the policies and procedures. Assistant Chief Constable is the Chief Officer and he is responsible for the operations. Outcome Evaluation Outcomes are the goals set or object ives and they should be checked on regular basis. The measurement of the results by the application of policy will be done by the Head of Area support and coordination Unit. Procedure The procedure of the Merseyside Police

Monday, November 18, 2019

The Government of Finland and Spain Case Study Example | Topics and Well Written Essays - 1000 words

The Government of Finland and Spain - Case Study Example The two countries have some disparities in the accounting standards adopted. Moreover, the manner in which the International Public Sector Accounting Standards (IPSAS) are adopted by these countries differ greatly. The level of adoption of the International Public Sector Accounting Standards (IPSAS) in Spain is much slower than that of Finland. In Spain, a very strong legal culture persists where the administrative law is used to administer the public sector. The central government is the accounting regulator and any reforms in accounting standards. Any accounting standards that have to be incorporated in the countries accounting standards have to pass via a process of scrutiny according to Spanish laws. The adoption rate is also slow because the influence from accounting professionals is weaker compared Anglo-Saxon countries (Brusca, Isabel, Vicente, and Danny 440).Looking at Finland, it has a very fast adoption rate as compared to Spain. Finland customs and tradition ensure that th ere is a common law that provides for the diffusion of accounting standards in the country. During the period of New Public Management, the Finnish government was among the first countries to like this type of accounting in the public sector. Also in this era, the Finnish government began to adopt the accrual-based type of accounting (Oulasvirta 277). This accounting model was more based on historical costs. Stressing on the historical cost principle, Finnish government stated its resources at the amount, which the business was acquired.

Saturday, November 16, 2019

Comparison of Conventional and Islamic Bank Structures

Comparison of Conventional and Islamic Bank Structures Section 1: Conventional Bank ROA Ratio has been decrease from 2007 to 2009 because the bank has decrease on net profit. After that the ratio has been increase from 2009 to 2011. In ROA it means each $1 invested in assets get $0.0184 profit. ROE ratio has decrease from 2008 to 2010 by 2.73% because the bank has decrease on net profit. After that the bank’s return on equity increases from 2010 to 2011 by1.04%. ROE ratio means each $1 invested in equity can get profit $0.1621. PER Ratio has been decrease from 2007 to 2011 by 0.092. This is because the banks in Bahrain has decreased in profit and increasing on operating expense. Section 2: Islamic Bank ROA has been decrease from 2007 to 2008 by 0.2% and changing to (0.625%) because Ithmour has Net Loss in 2009 after that ROA increse from 2010 to 2011 by 0.19%. That is effect from financial crises. ROE has been decrease from 2007 to 2008 by 4.68% after that changing to (2.36%) in 2009 and (0.91%) in 2010 because ithmaar bank has Net Loss which coming from Financial Crisis. PER has been decrease from 2007 to 2011 by 0.82 because some of Islamic Bank has Net Loss and other has increse in operating expence. This study is aimed to investigate the impact of the changes in internal bank-specific variables and external macroeconomics variables towards Islamic banks’ financial performance in Bahrain during and after the global financial crisis. Comparatively, conventional bank and Islamic bank’s ratio is not equal. In order to investigate the impact of financial crisis towards the banking performance, it is very important to understand the determinants of banking financial performance. Literatures reveal that banking financial performance is influenced by internal and external determinants. ROA and ROE are very important indicators of banking financial performance (profitability) and normally used as the dependent variablesConventional bank’s return on assets, return on equity and profit expense ratios are higher than Islamic bank. Islamic bank given best financial perfomance from 2007 and 2008 than Conventional banking. Due to financial crisis, Islamic banks could not m ange accurately financial performance. From 2007 to 2011, Conventional bank provides best reults of ROA, ROE and PER for periodically. the performance of Islamic banks (IBs) and conventional banks (CBs) during the recent global crisis by looking at the impact of the crisis on profitability, credit and asset growth, and external ratings in a group of countries where the two types of banks have significant market share. Section 1: Conventional Bank (LDR) ratio has been decrease from 2007 to 2011 by 21.01%. It means all banks in Bahrain try to decrease loans and accepted deposits from customers. LDR ratio has been increase from 2007 to 2009 by 22.91% it means Islamic Bank increase Loans to customer after the LDR Ratio decreasing from 2010 to 2011 by 6.19% that is effects from financial crises because the Islamic bank decreased Loans to customer. (CPIDR) has been decrease from 2007 to 2009 by 11.67%. It means banks reduce the cash liquidity because the banks give loans to the customer. But CPIDR increases from 2009 to 2011. (LAR) has been increase from 2007 to 2008 by 15.34%. It means that banks try to gives the customer loans to get interest income. But the ratio has decreases from 2009 to 2011 by 5.39%. Section 2: Islamic Bank (LDR) ratio has been decrease from 2007 to 2011 by 21.01%. It means all banks in Bahrain try to decrease loans and accepted deposits from customers. CPIDR Ratio has been increasing from 2007 to 2009 by 9.52% it means the Islamic Bank keep Liquidity Cash to Cover Deposits Requirements after that decreased by 12.4%. LAR has been decreasing from 2007 to 2011 by 5.67% that means in 2007 the bank gave loans to customer by 40.46% from Assets but after financial crises decreased the Loans to customer. Conventional bank and Islamic bank provides better financial performance. Conventional bank results from 2007 to 2011, LDR results increased to decreased periodic year and almost similar financial position of CPIDR and LAR. In this analysis, financial performance of both banks are better and the same time some ratio results are differ from both banks. Managing liquidity is more challenging in IBs,given the limited capacity of many IBs to attract PSIAs since the return on these accounts is uncertain and the infrastructure and tools for liquidity risk management by IBs is still in its infancy in many jurisdictions. Similarly, the dependence on bank deposits is limited due to a less active market and the absence of an interbank rate, except under the limited reverse Murabahah. While IBs usually maintain higher liquidity buffers to address this risk, limited tools (e.g. sovereign sukuks) for making use of this liquidity prevent IBs from operating at a level playing field with CBs. In add ition, the liquidity support in the form of government deposits is easier to be directed to CBs given the easiness of auctioning government deposits to CBs. This could be due to large liquidity support that was extended to the banking system during the crisis, which limited the impact of this factor. The importance of liquidity risk, making the strengthening of liquidity management a key part of the global reform agenda. Section 1: Conventional Bank (DER) has been increase from 2007 to 2008 after that the ratio decreases from 2008 to 2010 by 1.75% after than increase by 0.82% from 2010 to 2011. (DTAR) has been increase from 2007 to 2011 by 0.01. It means the banks take deposit from customer equal 0.905 from Assets in 2011. (EM) Ratio has been increase 1% from 2007 to 2011. It means in 2011 each $1 invested in Assets financial from equity by $0.11. Section 2: Islamic Bank DER has been increasing from 2007 to 2011 by 1.88 because the Islamic Bank depends on deposits from customer and other banks. But that Ratio it is very risky to banks because liability equal 5 times of equality. DTAR has been decreasing from 2007 to 2011 by 0.04 but the Ratio it very high and risky because Liability equal over 50% of Assets. EM Ratio has incresing from 2007 to 2011 by 3.28 it means the Islamic Bank depond on Liability instead of equity that is very risky for the banks. Compare the performance of Islamic banks (IBs) and conventional banks (CBs) during the recent global crisis by looking at the impact of the crisis on profitability, credit and asset growth, and external ratings in a group of countries where the two types of banks have significant market share. The study suggests that IBs have been affected differently than CBs. Factors related to IBs ‘business model helped limit the adverse impact on profitability in 2008, while weaknesses in risk management practices in some IBs led to a larger decline in profitability in 2009 compared to CBs. IBs credit and asset growth performed better than did that of CBs in 2008–09, contributing to financial and economic stability. External rating agencies re-assessment of Islamic Banks risk was generally more favorable. SUMMARY AND CONCLUSION: This study is aimed to investigate the impact of the changes in internal bank-specific variables and external macroeconomics variables towards Islamic banks’ financial performance in Bahrain during and after the global financial crisis. This shows that Islamic banking industry is not totally crisis proof. Financial crisis does give an impact upon the Islamic banking performance, particularly in Bahrain, but the effect comes after the crisis period. As one of the fastest growing segments in global financial services, Islamic finance has become systematically important in many markets and too big to ignore in others. While conventional intermediation is largely debt-based and allows for risk transfer, Islamic intermediation, in contrast, is asset based and centers on risk sharing. In addition to providing IBs (Islamic Banks) with additional buffers, these features make their activities more closely related to the real economy and tend to reduce their contribution to excesses and bubbles. Our analysis is suggests that International Banks (IBs) fared differently than did Conventional Banks (CBs) during the global financial crisis. Factors related to IBs business model helpoed contain the adverse impact on profitability in 2008, while weakness in risk management practices in some IBs led to larger decline in profitability compared to CBs in 2009. In particular, adherence to Shariah principles precluded IBs from financing or investing in the kind of instruments that have adversely affected their conventional competitors and triggered the global financial crisis. The weak performance in some countries was associated with name concentration and in some cases, was facilitated by exemptions from concentration limits, highlighting the importance of a neutral regulatory framework for IBs and CBs and strengthening risk management in some banks. IBs credit and asset growth were at least twice higher than that of CBs during the crisis, suggesting a growing market share going forward and larger supervisory responsibility. External rating agencies re-assessment of IBs risk was generally more favorable or similar to that of CBs. Higher solvency has facilitated meeting the relatively more robust demand for Islamic banking finance and maintaining stable external ratings. Lending to the less affected consumer sector has helped support strong credit and asset growth. While the global crisis gave IBs an opportunity to prove their resilience, it also highlighted the need to address important challenges. The crisis has led to greater recognition of the importance of liquidity risks, and the need for efficient bank resolution framework. Hence, building a well-functioning liquidity management infrastructure is a key priority. Moreover, regulators and standard setters for IBs should ensure that the supervisory and legal infrastructure, including for bank resolution, remain relevant to the rapidly changing Islamic financial landscape and global developments. Reform efforts in this regard should interface with the global reform agenda. Greater convergence and harmonization of regulations and products is needed to facilitate an efficient and sustainable growth of the industry. Addressing the above challenges will require that Islamic Banks and supervisors work together to develop the needed human capital.

Wednesday, November 13, 2019

Angry and Ignorant: Ode on a Distant Prospect of Eton College Essay

â€Å"Ignorance is bliss†. The line from Thomas Gray’s poem, Ode on a Distant Prospect of Eton College, published in 1747, has lasted throughout the ages due to its omnipresent applicableness. This is especially seen in the public’s view on war before World War II. Before pictures and news reports from the World Wars were publicized, the United States home front did not see a problem with going to war. All they had heard from the war was propagandize success. However, some people, like poets Carl Sandburg and Nan Braymer, knew the true brutality of war. In Buttons and Five Day Requiem for Vietnam, Sandburg and Braymer both use aggressive diction and imagery to portray different themes; Buttons creates a theme that people are often ignorant to things that are unpleasant, and Five Day Requiem for Vietnam creates a theme that loss of control can lead to anger. The aggressive diction in Buttons reflects the attitude towards war during World War I. In this time, pictures and information about the brutality of war were just getting out to the public, but most did not pay attention. Sandburg says the buttons, which represented the soldiers, were â€Å"shoved† around the map, showing that people were ignorant to the trials of war. If the people at home knew what the soldiers were going through for them, they would be more considerate to the buttons. Even the way the map was â€Å"slammed† up onto the board outside the newspaper stand was not showing it the recognition and respect it deserves. Because the people did not understand the unpleasant happenings of World War I, they did not show proper respect to the map and the buttons. Likewise, Braymer uses aggressive diction in Five Day Requiem for Vietnam to express the anger that the fighting soldie... ... devices of imagery and aggressive diction, Sandburg and Braymer both create different themes. Sandburg uses the devices to convey that people are often ignorant to that which is unpleasant to hear, and Braymer conveys the theme that loss of control can lead to anger. Even though the poems were written about World War I and Vietnam, the themes created are still seen in human nature today. There is always a problem that people choose to ignore instead of working to improve, and there will always be people lashing out due to manipulation. This reveals how, even with societal developments, human nature will never really change. Works Cited "Carl Sandburg Poems - Buttons." Carl Sandburg Poems - Buttons. Andyy Barr Productions, 1998. Web. 04 Nov. 2013. "Voices Education Project." Nan Braymer: Five Day Requiem for Vietnam. Marilyn Turkovich, n.d. Web. 04 Nov. 2013.