Populist and Progressive Movements - 532 Words

Populist And Progressives The Populists and Progressive were two major movements that occurred during the outbreaks of the workers union after the civil war. The populists began during the late 1800s and the progressives began during the 1900s. There are many differences between these two movements, but yet both of these movements have many things in common. During this time, farmers united to protect their interests by creating a major political party. This party was known as the Peoples Party, which became known as the Populist Party. Populists drew their strength from rural areas as many Populists tended to mostly be poor and uneducated. They had ideas such as government ownership of major industries. Progressives, also affected by industrialization, began their movements in order to reestablish their society. The Populists supported labor demands, such as people in the labor force only being allowed to work eight-hour workdays. The Populists tried to encourage more governmental control over the banki ng systems as well as governmental control over the operation of the nations railroad and communication systems. One of the most controversial Populist demands was the money supply. Farmers saw inflation as a way to improve their way of living as the price level of their crops began to rise. The farmers also planned to expand the money supply at on point. Progressivism began in the early 1900s. Progressivism was mostly centered in the cities andShow MoreRelated The Populist and Progressive Movements Essay516 Words   |  3 PagesThe Populist and Progressive Movements The Populists and Progressive were form of movement that occurred during the outbreaks of the workers union after the civil war. The populists began during the late 1800s.The progressive began during the 1900s. There are many differences between these two movements, but yet these movements have many things that are similar. Farmers united to protect their interests, even creating a major political party. The party was called the peoples partyRead MoreComparing the Approaches of the Progressive and Populist Movements893 Words   |  4 Pages20th century the progressive movement and populist movement were groups and organizations getting together to resolve social, economic, and political problems occurring in the United States. Both movements had different approaches to what was more important and how to deal with problems. Progressivism was mainly for the betterment of cities while populism is for agrarian section of farmers. First of all there were social failures and successes between the populist and the progressive. During the progressiveRead MoreMovements Throughout History Led by Farmers and the Economy Essay730 Words   |  3 Pages The populist movement occurred in the late 19th century, formed from the Grangers movement where its goal was ta movement for people, to change the economic system where it would benefit farmers. The grange movement rapidly declined in the 1870s and was replaced by the farmer alliances. The farmer alliances were more political rather then social. The farmer’s alliance later formed the populist. The populist movement is considered to be an agrarian revolt by farmers and those concerned withRead MoreThe Populists and Progressives1137 Words   |  5 Pagesboth the Populist Party and Progressive movement wanted to preserve some things, while also addressing the need for reform. Although many of the ideas and goals of these â€Å"Third parties† were i nitially not legislated and considered far-fetched, many of these ideas later became fundamental laws throughout American history. The Populists and Progressives were both grass roots movements, and addressed the needs of the poor and powerless, for the Populists it was farmers and for the Progressives it wasRead MoreAdvantages And Disadvantages Of The Progressives1277 Words   |  6 Pagesaltogether, coming in all different forms. (Shi Tindall 778) The movement consisted of moral Christians who disliked politics. They believed that politics, †¦had become a contest between good and evil, honesty and corruption (Shi Tindall 778). Therefore, they believed the government should provide more, addressing the issues dealing with rapid urban and industrialized growth, factors in which the Populist also faced. Although the Progressives included subgroups among themselves, they were joined togetherRead MorePolitical Groups in the Late 19th and Early 20th Centuries: Progressivism Versu s Populism (Compare and Contrast)1061 Words   |  5 Pagesthe division among populists and progressivists during the late 19th and early 20th centuries yet they were aware of the division between Democrats and Republicans. Populism referred to a particular political style, which expressed alienation and aggression and tend to hate Wall Street and bank interests. Progressivism was a movement of the college-educated urban middle class, which valued expertise and efficiency and favored government regulation and foreign affairs. The populists began during theRead More Populists v Progressives Essay705 Words   |  3 Pages Populists v Progressives nbsp;nbsp;nbsp;nbsp;nbsp;A political party is an organization whose aim is to gain control of the government apparatus, usually through the election of its candidates to public office. Political parties take many forms, but their main functions are similar: to supply personnel for government positions; to organize these personnel around the formation and implementation of public policy; and to serve in a mediating role between individuals and their government. PoliticalRead MoreAn Analysis of the Populist and Progressive Era1663 Words   |  7 Pagesand became the center and the driving force of the Progressive era. During the gilded age railroads were being built, Industrialization was rising, the population of United States was increasing dramatically; and corporate businesses were becoming extremely powerful. The gilded age was known for its corruption and business domination, it wasn’t until the Populist movement when people started to fight back and also not until the Pr ogressive movement when people started changing the government systemRead MoreEssay about The Progressive Era: Conflicting Viewpoints1651 Words   |  7 PagesThe Progressive Era: Conflicting Viewpoints Works Cited Missing Two people witnessing the same event can have very different views on it depending on their information and perspective. The presentation of history also changes depending on the resources and prior prejudices and personal views of the historian. Four historian’s interpretations on the Progressive Era and Progressivism were reviewed to determine whether their arguments and use of evidence were sound. Also, the particular knownRead MoreThe Gilded Age : A Powerhouse Rose From The Ashes Of The Civil War871 Words   |  4 PagesProgressives in the Gilded Age The Gilded Age: A powerhouse rose from the ashes of the Civil War. From the Civil War until about 1896, the Gilded Age was born. The United States was going through an era of governmental, fiscal and societal restructuring. Gilded Age got its name because Mark Twain seen as a period where everything seemed to be well on the surface but beneath was a scheme of political dishonesty and self-indulgence. Around this time, the affluent upper class was created due to the

Physiological Evaluation Obedience And Authority Essay

Physiological Evaluation: Obedience to Authority In 1963, physiologist Stanley Milgram brought to light the idea of Obedience to Authority. He was stimulated by the trial and execution of Adolf Eichmann, a Nazi war criminal who was put to death for the crimes he committed under Hitler’s authority (McLeod , Obedience to Authority, 2007). The objective of his research was centered on the question: â€Å"Could it be that Eichmann and his million accomplices in the Holocaust were just following orders? Could we call them all accomplices? (Milgram, 1974). Milgram introduced the phenomenon of Obedience to Authority through his experiments. Milgram demonstrates how human nature is susceptible to blindly obey authority without regard to any sense of morality. This behavior mirrors numerous genocides, but specifically gives reason to the Holocaust (McLeod, 2007). The experiment was initiated when a newspaper advertisement was dispersed from Yale University, calling for male and female participants needed in a learning study. Only 40 males were chosen, varying from 20 to 50 years of age. The participants were then teamed with another â€Å"participant,† an accomplice of the experiment who was chosen by Milgram. The participants were lead to believe they were drawing for the role of â€Å"teacher† and â€Å"student.† For the experiment to remain controlled, the accomplice would always draw the role of student, and the participant the teacher. This protocol ensured the participants were the subjects beingShow MoreRelatedEssay about Unchecked Obedience1472 Words   |  6 Pagesfor a large reduction in ignorance† (88). But is it not harsh to allow few to be terrorized for the benefit of many? When evaluating the Milgram experiment, summarized in Milgram’s article â€Å"The Perils of Obedience†, Diana B aumrind, writer of â€Å"Review of Stanley Milgram’s Experiments on Obedience†, states that no matter what the â€Å"concrete benefit to humanity† is, it cannot â€Å"justify the risk that real harm will be done to the subject† (184). Because of these two conflicting points of view it willRead MoreSocial Psychology: Bringing It All Together Essay3853 Words   |  16 Pages of person. All because our acting self wants to portray a better version of whom we really are. Self-esteem and self-efficacy have lots to do with our acting self. Self-esteem is the way you feel and value yourself. Self-efficacy is your evaluation of your ability to perform tasks. Our acting self may affect how we act so that we resent an image of ourselves that we want others to have. For example, our acting self may portray having high self-esteem and high self-efficacy but in realityRead MoreHuman Resource Management Practices in Nigeria4359 Words   |  18 Pagesof facilitating production activities to meet set company objectives through planned strategies. It also entails compensation for work done, maintenance and retention by appraisals, discipline, motivation, incentives, career support, performance evaluation, and job satisfaction. HRM practices differ from company to company, sector to sector, country to country and region to region but Manpower exists everywhere and anywhere and the means of managing them differ due to the different levels of needRead MoreOrganizational Behavior Issues9605 Words   |  39 PagesThere are limitations to specialization which are determined by its application. b. Authority and responsibility. Authority is the right to give orders and the power to exact obedience. Distinction must be made between a manager s official authority deriving from office and personal authority created through individual personality, intelligence and experience. Authority creates responsibility. c. Discipline. Obedience and respect between a firm and its employees based on clear and fair agreements isRead MorePhysical Restraint And Nursing Home Facilities5608 Words   |  23 Pagesrestraints unless permitted by regulations. CMS further clarified what constitutes a â€Å"medical symptom.† A medical symptom is defined as an indication or characteristic of a physical or psychological condition. Objective findings derived from clinical evaluation and the resident’s subjective symptoms should be considered to determine the presence of a medical symptom. The resident’s subjective symptoms may not be used as the sole basis for using a restraint. In addition, the resident’s medical symptomsRead MoreAdl 01 - Principles and Practices of Management Study Material.Pdf Uploaded Successfully30836 Words   |  124 PagesPrinciples and Practices of Management ADL 01 iii. iv. v. vi. vii. viii. ix. Defining organization structure Features of an effective organization structure Organization as a process Principles of organizing Departmentation Span of control Authority and delegation of authority Chapter 4: Staffing i. ii. iii. iv. v. vi. vii. viii. ix. Meaning of Staffing Nature of Staffing Function Elements of staffing process Human Resource Planning or Manpower Planning Job Analysis Recruitment and selection Training andRead MoreA Brief Analysis on Sexism in English5522 Words   |  23 Pagesword-structure, word choosing, sentence structure, sentence pattern, meaning and speech, just to name the most common ones. Then it takes an insight into the causes of sexism in English— the historical, cultural, political, economical, educational, physiological and psychological reasons. History needs reforms to keep marching forward, so does the language. It is only when all these dregs are cleared, can the whole human society to be crowned civilized and the language of English, accurate and elegantRead MoreReaction Paper in Hbo8197 Words   |  33 PagesFLORES, JAKE ICARO, GEMMA PEREZ, WILLIAM Master in Business Administration Administrative Processes and HBO Reaction Paper I. ORGANIZATIONAL SYSTEM AND HUMAN BEHAVIOR Reaction by: William Perez Summary Synopsis / Analysis Evaluation The first group discussed the Organizational system and human behaviour. They informed us that human behaviour is complex and every individual is different from one another. Likewise, the reporter discussed that human being is like other organism that areRead MoreInvestigating Crime and Relevant Issues Essay7311 Words   |  30 Pages and the psychodynamic approach. Biological Approach The biological approach focuses on how our brain structure, physiology and our chromosomal and genetic make up can affect our behaviour. It would suggest that our physiological components predispose us towards a certain type of behaviour. Lombroso’s Theory In the late eighteenth century a number of studies were carried out by phrenologists, who studied the shape and structure of the human head. Read MoreIntroduction to Motivation16686 Words   |  67 Pagessuspects. For example, by manipulating the external cues of the situation, Schachter and Singer (1962) were able to evoke self-descriptions of emotional states as disparate as euphoria and anger from S’s in whom operationally identical states of physiological arousal had been induced. It appears that these S’s utilized internal stimuli only to make the gross discrimination that they were emotional, but that the more subtle discrimination of which emotion they were experiencing was under the control

Electric And Flying Cars Essay Research Paper free essay sample

Electric And Flying Cars Essay, Research Paper In the following 20 old ages, the universe will hold solved the major jobs of transit today. Global warming intelligence will no longer be splashed over intelligence screens state broad. Traffic jams will be a thing of the yesteryear as some autos take to the air. In fact, traffic jams will be documented at the Smithsonian to guarantee future coevalss have a sense of what traffic jams were. The following twenty old ages will see immense promotions in the country of transit devising life much more gratifying for all. In legion metropoliss across the state, the personal car is the individual greatest defiler. Emissions from 1000000s of vehicles on the route add up and do the planetary heating job talked of earlier. The solution is to hold much more efficient vehicles that produce fewer emanations with every stat mi. This is why in 20 old ages the electric vehicle, or EV as most scientists refer to it, will see its state broad debut to roads everyplace. Electric vehicles are really present in the universe today. Unfortunately, the monetary value of these EVs good exceeds the monetary value of a normal auto. In twenty old ages nevertheless, the monetary value of these vehicles will hold dropped dramatically with the new innovation of the winging auto rocking people? s involvement. Any normal in-between category household would be able to afford at least two of these electrically powered vehicles. While the households will be profiting from non holding to purchase gas every hebdomad, the environment will benefit by non taking in every bit much emanations as in the yesteryear. Electric vehicles or EVs, are vehicles that are powered by an electric motor alternatively of an internal burning engine. EVs use electricity as the # 8220 ; fuel # 8221 ; alternatively of gasolene or some other combustible fuel. The power for the vehicle is stored in many big batteries in the underside of the auto, from there the power goes to a power regulator where it is changed from DC power to AC power. The engine merely has one traveling portion, which send the power straight to the wheels. Therefore, it does all the primary maps of a gas engine with no emanations. The major car makers are bring forthing high-performance electric vehicles now, such as General Motors, Ford, Chrysler, and many foreign companies every bit good, in a broad scope of manner and sizes. They include rider autos, mini-vans, athletics public-service corporation vehicles and pickup trucks. Besides there are some EVs every bit little as bikes and motor scooters and every bit big as coachs. The EV is environmentally friendly. Electric vehicles are today # 8217 ; s zero-emission vehicles. The EV releases no pollutant because it has no tailpipe doing it safe for the environment. Alternatively of gas Stationss, EVs get their # 8220 ; fuel # 8221 ; from electric power Stationss. An electric powered engine has many has many benefits over a gas engine in the comfort section every bit good. EVs offer a quiet fume-free, smooth driving experience. Since the motor does non run when the vehicle is at a halt, an EV has no # 8220 ; idle # 8221 ; noises. EVs provide fast acceleration by presenting power immediately to the wheels by supplying high torsion at low velocities, they give a feel of smooth and speedy reactivity. Well-designed EVs like those produced by major car companies, travel at velocities tantamount to conventional vehicles and offer all the same safety and high-velocity public presentation characteristics. The EV besides has low operating costs. The per-mile fuel cost of runing an Electron volt can be less than one-third that of a gasoline-powered auto. Electron volt proprietors besides say adieu to many familiar care costs, no more warm-ups, oil alterations or silencer replacings. Another advantage of an EV is the convince of no gas Stationss. EV drivers like that refueling or reenergizing can be done nightlong, easy and safely at place or at public locations like shopping centres, where electric bear downing units have been installed. Electric vehicles are really safe. The EVs produced by major companies meet all safety demands. As the EV becomes more popular, the safety record is being monitored closely. To day of the month, findings are positive and have shown that legion EV vehicles maximise safety. For illustration EVs have a lower centre of gravitation that makes them less probably to turn over over. EVs besides have less possible for major fires or detonations. The organic structure building and lastingness of EVs heighten the vehicle safety in an accident. What is more genuinely astonishing than the Ev? This inquiry is merely answered in the M400 theoretical account winging auto. At skypadtech.com, they are taking orders on the M400 theoretical account winging auto. For a mere 899,000 thousand dollars, this winging auto will take four riders over 350 stat mis per hr anyplace in the US. Although this auto sounds like it was taken right out of a Jetson? s episode, Skypad? s contract with GM proves the legitimacy of this innovation. The history of the winging auto is good documented. 1908 saw the first flight auto invented by Herman Ecker and after that the engineering literally? took off. ? Then William Stout designed a Sky auto and the first all-metal lading plane that Henry Ford purchased for get downing the universes foremost air-freight bringing service with a celebrated flight from Detroit to Chicago, in 1924. Then in 1937, Waldo Waterman introduced the # 8220 ; Whatsit # 8221 ; subsequently renamed the Arrowbile # 8220 ; Flying Auto # 8221 ; with many successful flights. Shortly afterwards in 1940, Henry Ford announced that he would be bring forthing his ain winging car, but was shelved because of World War II. at least make some of the work by yourself

U2 - Zoo Tv Tour free essay sample

Friday the 13th. The Centrum in Worcester. The band the Boston Globe called The hottest ticket in rock. The build-up was tremendous, yet nothing compared to what U2 delivered once they took the stage. The blessed few who managed to obtain tickets to this electrically and emotionally charged concert will long remember the night. It started promptly when the Pixies took the stage to open for U2. They played a swirling set of about ten songs to the receptive crowd, including a cover of The Jesus and Mary Chains Head On, which got the audience rocking on their feet. The excitable crowd gave the Pixies a hearty and vocal farewell as the band finished their alternative rock act. However, this enthusiasm only hinted at what the crowd had been containing in anticipation of Irelands greatest band. After the Pixies finished, the Centrums visitors could hardly wait to see U2 live in the ninth concert of their North American Zoo TV Tour. We will write a custom essay sample on U2 Zoo Tv Tour or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Although not greatly hyped like their previous Rattle and Hum album tour and film, their newest album, Achtung Baby, has nonetheless hit the number one position on the charts. The Zoo TV Tour is concentrating on this new material, such as the hit singles The Fly and Mysterious Ways, and songs from past multi-platinum albums The Joshua Tree and Rattle and Hum. Finally the lights dimmed. The fans erupted at the sight of lead singer Bono Vox and bassist Adam Clayton (who celebrated his birthday on stage), humbly leading the way, followed by guitarist The Edge and drummer, Larry Mullen, Jr. The speakers bolted out the first jackhammer strikes of Zoo Station and the party had begun. Of the seven successive cuts which followed from Achtung Baby, Mysterious Ways created the most energy, both in terms of fan excitement and lighting. The lighting crew shot hundreds of pulsating balls of light around the darkened arena as Bono serenaded the crowd with his dreamy vocals and The Edge danced his guitar chords through the air. After engaging the fans with Bad (a song about a friends heroin addiction), which gained momentum with each powerful line, U2 began the placidly compelling ballad, All I Want Is You. However, they violently changed their direction after one verse, raging into Bullet the Blue Sky with Larrys drums blazing and pictures of crosses burning on the Zoo TV monitors. Although the monitors complemented the songs throughout the concert with various images, Bono pointed out that the greatest thing about all this is we dont need it. Unfortunately the concert seemed too short for some. Although it was probably of average duration, the fans hungered for more of this bands passionately fulfilling music. As they usually do, U2 closed out the show with a dynamic encore, including the love-torn With or Without You. The Irishmen concluded with Love is Blindness, the titles words echoing in the hearts of all. n

Formation of Raced Identities in Young Children

THE APPLICATION OF SCIENTIFIC METHOD IN PSYCHOLOGY Essays

THE APPLICATION OF SCIENTIFIC METHOD IN PSYCHOLOGY Essays THE APPLICATION OF SCIENTIFIC METHOD IN PSYCHOLOGY To read up on the application of scientific method in psychology, refer to pages 687-699 of Eysenck's A2 Level Psychology. Ask yourself What is the scientific method? Is psychology a science? What is peer review? What you need to know THE NATURE OF "SCIENCE" NON-SCIENTIFIC APPROACHES TO PSYCHOLOGY THE SCIENTIFIC PROCESS THE ROLE OF PEER REVIEW IN VALIDATING KNOWLEDGE Key features of science The scientific method, including theory construction, hypothesis testing, use of empirical methods, generation of laws/principles (e.g. Popper and Kuhn) Humanistic approaches Social constructionist approaches The steps in the scientific process The peer review process Criticisms of the process The importance of the process in validating knowledge THE NATURE OF "SCIENCE" There is reasonable agreement that the following are key features of science: Controlled observations: in most sciences it is typical for experiments to involve observing the effects of some specific manipulation, e.g. mixing two chemicals together. As applied to psychology, this generally involves observing the effects of some manipulation of the environment on participants' behaviour. Thus, the experimental method has the great advantage over other methods in that it allows us to have some confidence that the independent variable has influenced the dependent variable, and so cause and effect can be established. Objectivity: even if total objectivity (free from bias) is impossible, it is still important for data to be collected in a way as close to objectivity as possible. It is impossible to carry out research that is completely objective as Popper (1969, 1972, see A2 Level Psychology page 688) demonstrated in a now famous lecture, which involved him telling the audience, "Observe!" The obvious and immediate retort was, "Observe what?", which makes the point that no one ever observes without some idea of what they are looking for. Thus, scientific observation is always driven by what you expect to see and so cannot be free from bias. Testing theoretical predictions: scientific experiments are generally carried out to test the predictions of a theory. Theoretical predictions need to be tested because science advances when inadequate theories are replaced by ones that are more consistent with the data. Falsifiability: the notion that scientific theories can potentially be disproved by evidence. Popper (1969, see A2 Level Psychology page 690) argued that the hallmark of science is falsifiability and this is what distinguishes science from religions and pseudo-sciences such as psychoanalysis and Marxism. Scientists should form theories and hypotheses that can, potentially, be shown to be untrue by experimental tests. In scientific research a null hypothesis is stated; this predicts no difference between the conditions or an association between two variables. It is the null hypothesis that is actually the starting point and it is this that you are setting out to test, not the alternative hypothesis. Research mainly seeks to reject the null hypothesis although some research does seek to show no difference. Research that tests a hypothesis that can be rejected if not supported by the research findings is said to be falsifiable. However, there are a number of psychological theories that do not have a testable hypothesis because the concepts cannot be measured, and so they cannot be falsified, e.g. evolutionary and psychoanalytical theories. Replicability: the findings obtained by researchers need to be replicable or repeatable; it would be hard (or impossible) to base a science on inconsistent findings. Replicability of findings in psychology varies enormously as a function of the area of psychology under investigation and the type of study being performed. Replicability tends to be greatest when experiments are conducted in a carefully controlled way, and it tends to be lowest when the experimenter is unable to manipulate the variable or variables of interest. Thus, laboratory experiments permit a high degree of replicability, but are not without weaknesses. The fact they are replicable is because they are conducted in a controlled environment, but this also means they are artificial and so may not be generalisable to other settings, and therefore lack external validity. Paradigm: there is a generally accepted theoretical orientation or paradigm within a science. Thomas Kuhn (1962, 1970, 1977, see A2 Level Psychology page 693) argues that a paradigm is the most essential ingredient in a science. Kuhn (1962, see A2 Level Psychology page 694) argued that psychology has failed to develop a paradigm

Collateralized Loan Obligations Essay Example | Topics and Well Written Essays - 1750 words

Collateralized Loan Obligations - Essay Example The shareholders look for the assets which give higher yield and the companies take benefit of low borrowing rates. Collateralized mortgage obligations are same as the overflow marketplace of the predetermined product world. Strong trade of obscure products have helped increase investor’s enthusiasm for leveraged mortgages just as the regulators are cautioning about potentially agitated credit markets (Financial times, 2014). The paper aims at providing the nature of collateralized loan obligations and their role during the time of financial crisis. It will also highlight the changes which has taken place in the regulations to prevent the re-occurring of crisis. Further, the reasons behind the latest growth in the collateralized loan obligations market have also been discussed. Bank are gradually more employing securitization structure of a novel asset known as collateralized loan obligation (CLO) in order to fulfil their financial goals. Collateralized loan obligations allow banks to sell part of huge portfolios of the commercial loans directly in the global capital markets. CLOs provide banks a way of attaining a broad choice of financial objectives, comprising the decrease of regulatory capital needs and requirements, access to a proficient funding base for lending activities, accounting treatment of off-balance sheet, as well as increased liquidity (Kohler, 1998). The rationale behind the formation of collateralized loan obligations was to augment the supply of keen business lenders in order to decrease the price of loans/mortgages to companies and to facilitate banks more frequently to instantly sell loans to the external lenders/investors. This will facilitate providing of money to the business clients and therefore earn price or fee with no risk or little risk towards themselves. A collateralized loan obligation is made of various high risk business loans which are grouped together and sliced into diverse sectors which carry dissimilar credit

Enterprise Resource Planning Research Paper Example | Topics and Well Written Essays - 750 words

Enterprise Resource Planning - Research Paper Example The software enables the integration of each and every aspect of operation within the organization including manufacturing, storage/inventory control, sales and marketing etc. The Enterprise Resource Planning software consists of several modules available to a given enterprise based on its needs and the level of technical capability within the enterprise. Each of the said modules is designed for a specific area of the enterprise such as marketing, distribution, product development etc (Nathan 60). No matter which module that an organization has decided to purchase, there are several factors that an organization wishing to successfully implement an ERP should consider (Leon 66). In explaining the success and failures of implementing an ERP system, we are going to take a look at two companies, one that has successfully implemented its ERP system and the second one that was not so successful in its implementation of the same. Starting us off, we will look at how Pratt and Whitney, a large Canadian aeronautics company that successfully implemented its ERP system known as SAP R/3. The implementation of this system took two and a half years to complete. Due to the expansive nature of the company (having customers in more than 170 countries and having over a dozen plants across the globe), the company decided to develop a centralized information processing system to improve on its customer satisfaction. This system was to be named SAP/R3 and through it the company intended to fully i ntegrate its information system through the application of the technology that was available at the time. In particular, this system was aimed at improving customer experience, reduce the amount of work in progress, increase turnover in inventory and finally ensure closer monitoring of inventory and the operating costs (Harwood 120). One of the factors that ensured that the development and implementation of SAP R/3 as a success was the inclusive nature of the project team that was behind this development and eventual implementation. This team was divided into groups and it included employees from all the relevant departments including sales and distribution, information technology, production, planning, materials management and finance. This all inclusive approach ensured that the proposed system would cater for everyone’s needs and desired hence its acceptability across the board. The second factor that led to the success of SAP R/3 was the importance that was placed on trai ning of the employees on how the new system works. Training was undertaken across the departments and nearly all the employees whose functions would require knowledge of the system were accorded this training. The training covered general understanding of how the system works and technical aspects of the system such as basic navigation and how to accomplish the desired tasks. The third factor attributed to the success implementation of SAP R/3 was the effective data migration strategy that was used by the company in transferring data from the old system to the new one. The data was first ‘cleansed’ before being transferred to the new system hence ensuring its correctness and reliability. Finally, the company had adequate capacity in terms of operational activities and technical capability (through its experienced staff) and financial ability to undertake this shift (Wallace 58). Having looked at the success story that is Pratt and Whitney in implementation of its ERP sy stem, we will flip the coin and consider a company that was not as fortunate in its implementation of its ERP system. Target Group is a UK based investment firm that tried to implement an ERP system but due to a number of reasons, this implementation was not as effective as was with the

Philosophy Trinity Essay Example for Free

Philosophy Trinity Essay Many philosophers have addressed and questioned the subject regarding the unity and trinity of God. Yahya Ibn Adi was a philosopher and a Monophysite scholar of the Arab Classical Period who has firmly given treatises of his own interpretation on this subject. This has caused manygfjkfgmngcccccccccccccccccccccccccccccccccccb scholars and other philosophers to critique his understandings and express their own viewpoints of Yahyah Ibn Adi’s philosophy on the unity and trinity of God. Emilio Platti in his article Yahya B. Adi And His Refutation Of Al-Warraq’s Treatise On The Trinity In Relation To His Other Works and Sidney H. Griffith in her article Commending Virtue And A Humane Polity In 10th Century Baghdad The Vision of Yahya Ibn Adi are two scholars who explored Yahya’s refutations. In their articles they discuss b a good indication to what Yahya’s belief was on the subject of unity of God. Many philosophers challenged his standpoints on the unity as well as the trinity resulting in Yahya to refute the situation. Two philosophers in particular who attributed Yahya’s treatises were Al-Kindi and and Al-Warraq. One of Al-Kindi’s reasoning for attributing Yahya’s treatise on the unity and trinity of vb the unity of God. Griffith explains how Yahya firmly asserts that â€Å" God is said to be ‘one’ in number in reference to his ‘substance, while in reference to his ‘quiddity’ or whatness’, which, according to Yahya, is essentially described as being ‘generous/good, ‘wise’, and ‘powereful’, he is ‘three’†4 In comparison with Griffith’s article, Emilio Pratti critiques how Yahya refutes to Al-Kindi’s attribution on treatise on the unity. Pratti believed that â€Å"To al Kindi, he underlies that the Christians say on the one hand, that the Creator is one, and that his quiddity is one, but they also say, on the other hand, that He is three, as far as He is good, wise and powerful.. †5 Pratti stresses that this is not a contradiction because we can use â€Å"one† in the sense of one in subject and many in definition. In Pratti’s conclusion, he raises the questions â€Å"b in different ways, based on what the Scriptures are saying to them? Why should God not be present in a human being, as we understand it from the Gospels? † Pratti closes his argument insisting that there is no indication that this would be impossible, he believes there are many indications that God can certainly expose himself as such Emilio Platti’s argued that when it came to Yahya’s refutations, he found his ideas to be offered in an unorganized and sometimes contradictory way. Platti also scolds how certain arguments by Yahya Ibn Adi’s may be given in a particular reply. In regards to how Yahya Ibn Adi responds to those who challenge his treatise, Pratti states that â€Å"†¦most of his apologetical works are written in the form of a rebuttal; he quotes, most probably in extensor, an already existing refutation of the Christians by a Muslim-or a refutation of the Jacobites by a Nesotrian – and replies paragraph by paragraph† (173) Pratti argues that this way of responding has several consequences. vcghaks about how Yahya replies to the philosopher Al-Kindi’s treatise on the unity. To al Kindi, he underlies that the Christians say on the one hand, that the Creator is one, and that his quiddity is one, but they also say, on the other hand, that He is three, as far as He is good, wise and powerful†¦.. Pratti asserts that this is not a contradiction for we Pratti raises the questions â€Å"Why should God not reveal Himself under the three aspects of his hypostases, designated by the Christians in different ways, based on what the Scriptures are saying to them? Why should God not be present in a human being, as we understand it from the Gospels? † Pratti concludes that there is no indication that this would be impossible, he believes there are many indications that God can certainly expose himself as such. Sidney H. Griffith discusses how Yahya refutes back to Al-Kindi†¦Griffith says â€Å"yahya ibn adi’s habit of quoting large portions of the texts of those with whose ideas he disagrees in his refutations of them that a significant portion of the lost work of an important comparative religionist in the early Islamic period, Abu Isa al-Warraq has survived, allowing a modern editor to bring out an edition of what he considers to be the major part of Abu Isa’s anti-Christian work. Griffith describes Yahya Ibn Adi’s unity of God to be.. Griffith describes how Yahyah Ibn Adi wrote a handful of apologetic texts of his own in the Kalam style defending the doctrine of Trinity. Griffith describes . yahya argues Al-Kindi challenged Yahyah Ibn Adi’s treatise as well. Yahya’s rebuttle was that â€Å"given the Muslim philosopher’s own description of God as simultaneously God as ‘one’ and as ‘substance, al-Kindi too faced a logical conundrum involving the notions of ‘one and ‘three’. †(89) Yahya further claims that Al-Kindi misused technical terms When it came to Yahya’s discussion of the Christian doctrinal formulae, he found that Al-Kindi misinterpreted and misused technical terms that were comprised in it. Yahya also clarifies that God is said to be ‘one’ in number in reference to his ‘substance’. Griffith goes forth to say that Yahya goes to considerable lengths to dispose of what he considers to be logically faulty definitions of the ‘one’. Yahya describes God of having three attributes which are goodness/generosity, wisdom, and power. When Yahya responds to other philosophers challenging his treatise, he speaks of the three divine attributes One philosopher in particular who challenged Yahya’s philosophy on the unity and trinity of God was al-Kindi. Al-Kindi’s reasoning for this was that he wanted to â€Å"challenge Christians for the unreasonableness of their al-talit on the foundation of â€Å"logic and philosophy, and more specifically on the grounds that their Trinitarian confession necessarlily involved the repulsive idea of introducing â€Å"composition (al-tarkib) into the God head† To sum up Al-Kindi’s response, he believed that the God, Jesus, and the Holy Spirit were not eternal. Griffith then describes Yahya’s reaction to this by stating that â€Å"Yahya argues that given the Muslim philosopher’s own description of God as simultaneously God as ‘one’ and as ‘substance’, al –Kindi too faced a logical conundrum involving the notions of ‘one and three. ;† Griffith also affirms that Yahya further found that al-Kindi misinterpreted and misused technical terms that were comprised in his argument about the unity of God. Griffith explains that Yahya asserts that â€Å" God is said to be ‘one’ in number in reference to his ‘substance, while in reference to his ‘quiddity’ or whatness’, which, according to Yahya, is essentially described as being ‘generous/good, ‘wise’, and ‘powereful’, he is ‘three’† This paper will demonstrate how two critics have formed and expressed their own understandings of Yahya’s treatise on unity and trinity of God. How yahya responds to other scholars attributes on his treatise. Many philosophers challenged Yahya Ibn Adi on his treatise on the unity and trinity of God. In Emilio Platti’s article, he critques how Yahya refutes to others about their attributions to his own works. This paper will demonstrate how two critics have formed and expressed their own understandings of Yahya’s treatise on unity and trinity of God. How yahya responds to other scholars attributes on his treatise. Many philosophers challenged Yahya Ibn Adi on his treatise on the unity and trinity of God. In Emilio Platti’s article, he critques how Yahya refutes to others about their attributions to his own works. In conclusion, it is evident that there are many ways to interpret Yahya Ibn Adi’s treatises on the unity and trinity of God. There are also numerous ways one can interpret how Yahya refuted back to his own critiques. Griffith and Pratti are two critics who certainly had similar interpretations of Yahya’s refutations.

Meaning Of Mobile Banking Information Technology Essay

Meaning Of Mobile Banking Information Technology Essay The internet and the mobile phone, the two technological advancements that have profoundly affected human behavior in the last decade have started to converge. Using a variety of platforms, services are being created to enable mobile devices to perform many activities of the traditional internet in a reduced format for mobile devices. One such area of activity is mobile banking. A cluster of dedicated and demanding mobile phone users (consumers) have multiplied tremendously over the years, who expect real-time information and access and high levels of service. This article looks at how and why banking customers have began to take advantage of mobile services for their banking requirements and why some of them are still hesitant to adopt mobile banking. Also this article throws light on some of the eminent challenges faced by the mobile banking service providers, which can be seen as opportunities for the financial institutions and the bankers. Introduction: Recently, the demands and requirements of banking consumers are altering quickly with the rise in the technological avenues made available in the banking world. Banking Customers have started demanding flawless, multi-channel service experiences. The result is forcing banks and financial institutions to facilitate them with the latest business models and banking solutions. With the increase in the customer demands and expectations, it has became necessary for the banks and Financial Institutions to update and transform their retail distribution channel for banking services from a branch banking-dominated model to a multi-channeled service model. Mobile banking is one such channel through which ample business is getting generated for Banks. Meaning of Mobile Banking In a laymans context, the term Mobile Banking means; Execution of Banking and Financial transactions using a Mobile phone or Availing banking services through a medium of cellular phone, without visiting the banks branch SMSs sent by bank on withdrawal and deposit transactions, credit card and ATM card usage notifications sent by bank, a call received from customer care department of the bank for critical transaction requests, Bill payments made from the bank balances through cell phone, transfer of money from one account to another using cell phone, etc. are all examples of Mobile Banking transactions. Also it is the primary responsibility of the Banks (Mobile banking facilitators) to ensure that all the Mobile banking transactions are secured and performed on a real time basis. Behavioral intentions of consumers for using mobile banking services Consumers will generally prefer using Mobile Banking over the traditional Branch banking for the following reasons: Mobile phone has already evolved as a familiar device in majority of middle class house holds Mobile Phone is always handy Sufficient guidance is available in using mobile phone for banking Mobile Phone enables fast and effortless banking transactions Service quality provided by banks, for Mobile Banking transactions is acceptable one Consumers are generally hesitant using Mobile Banking services for the following reasons: Mobile banking services cannot be used practically, due to expensive phone bills Data transmission rate is too slow while carrying out Mobile Banking transactions Mobile phone is found complicated in use due to Poor user interface Users have faced disappointment due to Malfunction of services and lack of operating instructions by Banks Challenges Faced by Banks and Financial institutions in facilitating Mobile Banking Transactions à ¢Ã¢â€š ¬Ã‚ ¢ Security of financial transactions, fraud and identity theft issues are getting increased importance, as the mobile banking users need to be safeguarded against such malpractices. à ¢Ã¢â€š ¬Ã‚ ¢ Compliance issues are now being examined by governmental agencies, which include anti-money laundering compliance issues for banks, because cell phones, particularly those using prepaid accounts, (having few checks on the identity of the user) are popularly used by money launderers to transfer funds quickly, inexpensively, and anonymously. à ¢Ã¢â€š ¬Ã‚ ¢ There are no common technology standards for mobile banking. Various kinds of Client-based and Server based technologies are used, so there are Interoperability issues. A mobile banking solution usually is client specific and cannot have connectivity with multiple banks and hence becomes inconvenient for a user with multiple accounts. Also there are different kinds of mobile phone devices and it is a big challenge for banks to offer mobile banking solution for a particular type of device. à ¢Ã¢â€š ¬Ã‚ ¢ The Service offerings range from simple complex transactions like checking account balances, bill payments, alerts, loan statements etc to complex transactions like electronic wallet, forex payments, mobile financial advisor etc. making it difficult for a technology solution provider to deliver on all parameters. à ¢Ã¢â€š ¬Ã‚ ¢ Again a same mobile solution may not work in every market, it should be market specific solution, and different markets should be understood properly. In developed markets, being an innovator is very likely to be a failure and also expensive. à ¢Ã¢â€š ¬Ã‚ ¢ Some consumers also have barriers in mobile banking adoption due to lack of awareness and understanding of the benefits provided by mobile banking. Therefore overcoming the perception of consumer risks and increasing the computer and technological skills literacy among the mobile phone user stands as a challenge for the banks Recommendation The usage of Mobile Devices for Financial and Banking transactions could be made more effective by controlling mobile banking transactions by voice instead of opting for long typed sentences on the mobile devices. Conclusion Mobile banking has already evolved as a powerful intermediate towards efficient and real-time banking service. The Banks and the mobile banking service providers are working their way towards increasing consumer acceptance with mobile devices to carry out their banking transactions. The mobile banking service providers are teaming up with mobile banking technology vendors for consistently improving technology solutions that focus on creating a better consumer friendly experience with mobile banking. These technology advances will further increase consumer acceptance and ease with mobile devices The principal value to consumers has always been time and location service fulfillment and this need will be further enriched enabled through the mobile channel. Mobile banking in the future will not be just about receiving SMS and transferring funds; but will evolve into a mobile wallet concept, thus opening up a gamut of opportunities for companies in the BFSI domain to tap potential customers. And this is how mobile banking is raging to improve the customer service relationships as Advancement towards Consumer Value Creation

Arthur Kornberg: A Nobel Laureate

Arthur Kornberg was born on March 3, 1918 in Brooklyn, New York. He was educated in Abraham Lincoln High School and continued his education at the City College of New York. This was where he first received his scientific training as he graduated with a degree in science in 1937. He received his medical degree in 1941 from the University of Rochester and proceeded with his internship in internal medicine. He then served in the U.S. Public Health Service as a commissioned officer where his first assignment was to be doctor in the Navy, serving as a ship’s doctor. Fortunately, he was given the opportunity to continue his research work as a scientist at the National Institute of Health in Bethesda, Maryland. He served at the NIH from 1942 to 1953. This is where he decided to direct his research to mainly concentrate with enzymes. Dr. Kornberg received further studies and training in enzymology. In New York University School of Medicine, he trained with Professor Severo Ochoa in 1946. A year later, he pursued enzymology with Professor Carl Cori at the Washington University School of Medicine. He later returned to service at the NIH and became the organizer and director of the Institute’s Enzyme Section. He later received an offer as the chairman of the Department of Microbiology of Washington University School of Medicine in St. Louis, Missouri prompting him to resign his position of Medical Director in Bethesda. He later transferred to Standford University School of Medicine in 1959. This is where he organized a Department of Biochemistry and served as the chairman until 1969. After his term, he served as a professor and in 1988 he accepted the title Professor Emeritus (Kornberg 2005, & Kumin 2005). Dr. Kornberg devoted most of his studies isolating and purifying enzymes significant in cellular machinery. Until the first half of the 20th century, questions on enzymatic function and their cellular specificity were left unanswered. This became Dr. Kornberg’s primary area  of interest. In 1941, Beadle and Tatum from Standford demonstrated that through chemical functions, genes control life processes. Immediately after this discovery, Oswald Avery and his team from the Rockefellar Institute asserted that DNA drives this process instead of proteins, which was the primary assumption of the scientific community. Later, the famous James Watson and Francis Crick discovered the first detailed model of the DNA, demonstrating its structure as the well-known double helix (McCook 2007 and Telegraph.co.uk 2007). The primary subject of Kornberg’s research was due to his interest in discovery enzymatic mechanisms and functions. Together with Dr. Severo Ochoa, he discovered the ezyme Polymerase I which is the primary catalyst of DNA synthesis. They were awarded the Nobel Prize in 1959 for their elucidation of the basic DNA replication mechanisms (Kumin 2007 and McCook 2007). This success of Kornberg in producing a chemically exact and inert genetic material called the DNA is a milestone in the field of biochemistry. It is an important leap towards the understanding of the material that compose the genes. This is important in the issues and questions on inheritance and transmission of traits (Telegraph.co.uk 2007). Kornberg and Ochoa both specialized on the field of protein biochemistry. But this breakthrough discovery was actually concerned mainly on the field of molecular genetics. His primary technique was to isolate enzymes in a chemist’s lab and comprehending them biologically. This is a very significant approach in understanding of cellular molecular biology. In 1967, Kornberg successfully synthesized the first active virus within a lab. It was identified as PhiX174, a biologically active virus synthesized by a biochemist (Kumin 2007 and Altman 2007). After his extensive research on enzymatic synthesis of coenzymes and inorganic pyrophosphate, his interest led him to the study of the biosynthesis of nucleic acids,  particularly DNA. He demonstrated the pathways of pyrimidine and purine nucleotide synthesis, elaborating with the mechanisms and detailed steps on the process. Here, he found that there is an intermediate PRPP to the enzyme concerned in the assemblage of building blocks into DNA.   It was named as DNA polymerase. This particular enzyme is found in almost all cellular systems that synthesize genetically precise DNA. This is very important in the processes of replication, repair and rearrangements of DNA. Further research identified enzymes responsible for DNA metabolism, allowing the initiation and elongation of DNA chains and chromosomes. This paved the way for the discovery of recombinant DNA, a breakthrough technology that ignited the biotechnological revolution (Kornberg, 2005). After decades in the research on DNA replication, he diverted his concentration to studies in inorganic polyphosphate (poly P) in 1991. Poly P is a phosphate polymer that was hypothesized to have participated in prebiotic evolution. This polymer is basically found in every bacterial, plant, and animal cells. It has been dismissed as simply a molecular fossil, Kornberg found that there are different functions for poly P including stress responses, motility, and virulence in some pathogens (Kornberg, 2005). Besides conducting research studies, he has other pursuits such as educating graduate, medical and postdoctoral students. He also authored several monographs such as â€Å"DNA Synthesis† in 1974, â€Å"DNA Replication† in 1980, â€Å"Supplement to DNA Replication† in 1982, and Second Edition of â€Å"DNA Replication† in 1992. He also published a scientific autobiography entitled â€Å"For the Love of Enzymes: The Odyssey of a Biochemist† in 1989. Published by Univesity Science Books in July 1995, he released his book entitled â€Å"The Golden Helix: Inside Biotech Venutre† which provided insights on the biotechnology from an expert (Kornberg, 2005). His academic career included his presidency of the American Society of Biological Chemistry in 1965. He also served as a president on advisory boards and councils of numerous universities, governmental, and industrial research facilities. He founded the  DNAX Research Institute of Molecular and Cellular Biology that is a division of Schering-Plough, Inc. He also served as a member of its Policy and Scientific Advisory Boards. Futhermore, he served on the Scientific Advisory Boards of Regeneron Pharmaceuticals, Inc., Maxygen, and the Xoma Corp., and was also a member of the Board of Directors of XOMA Corporation (Kornberg 2005). Contributing further to his excellent curriculum vitae, he has received honors and gained memberships in the National Academy of Sciences, the Royal Society, American Philosophical Society, and a number of honorary degrees such as the Nobel Prize in Physiology or Medicine in 1959, the National Medal of Science in 1979, the Cosmos Club Award in 1995, and more. Arthur Kornberg died on March 26, 2007 due to respiratory complications (Kornberg, 2005 and Altman 2007). Undoubtedly, Kornberg’s contribution to the biotechnological society is unwavering. His research has paved the way for most of the scientific advances that the world is currently witnessing. His studies have proven indispensable in the understanding of human heredity, cellular mechanisms, and pyrophosphate functions. References Altman, Lawrence K. (2007). â€Å"Arthur Kornberg, Biochemist, Dies at 89.† New York Times. Site last accessed December 12, 2007 from http://www.nytimes.com/2007/10/28/science/28kornberg.html?ex=1351224000&en=7d92a32eb1f6fba9&ei=5088&partner=rssnyt&emc=rss Kornberg, Arthur (2005) â€Å"Autobiography: Arthur Kornberg.† Nobelprize.org. Site last accessed on December 12, 2007 from http://nobelprize.org/nobel_prizes/medicine/laureates/1959/kornberg-bio.html Kumin, Jochen (2007). â€Å"Arthur Kornberg (1918- ). About Biotech. Site last accessed on December 12, 2007 from http://www.accessexcellence.org/RC/AB/BC/Arthur_Kornberg.html McCook, Alison (2007). â€Å"Arthur Kornber Dies.† TheScientist.com. Site last accessed on December 12, 2007 from http://www.the-scientist.com/news/display/53796/ â€Å"Arthur Kornberg† (2007). Telegraph.co.uk. Site last accessed on December 12, 2007 from http://www.telegraph.co.uk/news/main.jhtml?xml=/news/2007/10/29/db2901.xml            

Oil and Gas Accounting Test Review

Natural gas, and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operating conditions Proved Developed Reserves- reserves that can be expected to be recovered through existing wells with existing equipment and operating methods. Proved undeveloped reserves- reserves expected to be recovered by new wells on underlined acreage, or from existing wells where a relatively major expenditure Is required for recompilation Phases Encountered In upstreamOperations Pre-license prospecting Geological evaluation of relatively large areas Mineral right acquisition/contracting Activities related to obtaining from the mineral rights owner the legal rights to explore, develop and produce OLL In a particular area Production sharing contracts- arrangement by which companies obtain rights from the government to explore, develop and produce Exploration Evaluation and apprais al Development Drilling additional wells necessary to produce the commercial reserves, constructing platforms and gas treatment plants, constructing equipment and facilities necessary or getting the oil to the gas for processing and constructing pipelines. Production Extraction and treatment. Closure CHAPTER 4 Pre-license prospecting and nondrying exploration Identifying areas that may contain oil and gas reserves US Successful efforts- G&G costs expensed as Incurred Entry: Db Expense car cash (before or after license calculations) overhead costs with G&G activities Successful efforts- expensed as incurred. Successful Efforts Geological and Geophysical costs must be expensed as incurred. Doesn't matter if costs are Incurred before or after the license Is acquired.G costs and contract counting If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation Is condu cted under a SC or risk service agreement, the contractor may be permitted to recover G related expenditures incurred after license acquisition and possibly G costs Incurred before license acquisition Support equipment and faculties depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db G expense -depreciation Car Accumulated Depreciation Db G expense-operating costs Car Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrying exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs.License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Ca r Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Car Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Car unproved property To record accrual of production bonus: Proved property Car production bonus payable To record payment of production bonus: DbProduction bonus payable Car Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative G data and dry holes would typically suggest that part of the property's historical cost has expired and impairment should be recognized Db Impairment expense Car Allowance for impairment FAST permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense.Entry: Impairment Expense Car Allowance for impairment, group basis Abandonment of unp roved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Car unproved property Partial Abandonment or Relinquishment the future economic benefit of the property, then the entire property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified too proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Car In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale.Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Car(gain or loss) Car unproved proper ty If the property was individually insignificant, a gain would be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrying exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir.Stereographic test well- drilling effort to obtain information pertaining to a specific geological condition. Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (DC) from equipment costs. IDS deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted DepthWhen evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of asset account that will be subject to depreciation The first successful exploratory well's cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized G SE- G costs are to be charged to expense as incurred. Current methods may capitalize AD and AD seismic methods used to determine drill sites.Time Limit on explor ation and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory well has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to Justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, shall not be carried as an asset for more than one year following completion of drilling Post- balance Sheet Period GAP provisions that relate to information about conditions that existed at the financial statements are issued.If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an ex ploratory well are typically reclassified as dry hole expense or as wells ND related equipment Cost approval, budget and monitoring APE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etcDrill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stereographic horizon known to be productive Service well- comple ted for the purpose of supporting production in an existing field. Development type stereographic well- stereographic test well drilled in a proved area Capitalization of Development-Related G Exploration Costs Requires capitalization of G in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If ad seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost.Overhead As a general rule, all G is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets shoul d be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1 . Assets that are constructed or otherwise produced for an enterprise's own use 2.Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of interest costs incurred during the period when the asset is being instructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expen ditures for the asset is a part of the historical cost of acquiring the asset. CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workers costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred.An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompilations- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore production without an increase in commercial reserves If the objective is to develop reserves in a new urination or find new reserves, the activity would be new drilling. Drilling costs could be exploratory or development rather than production) Costs should then be capitalized or expensed depending on SE or FCC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BBS&W- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, prefacers, or oil seed in operations Gas measurement Measurement in Mac is af fected by temperature. , pressure, compressibility, gravity etc Standard pressure is 14. 73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisitions Acquisition Exploratory 0 Development 0 Production List the four Oil & Gas Agreements used on a worldwide basis and describe each one. 1 .US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the many to pay all costs. (Company is a working interest owner). All costs, all risk. Agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in dev eloping. 3.Risk service agreement- oil companies reform workers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs.Company required to spend a predetermined amount of money, which is recoverable from future production. 2. ) Describe the life cycle (Phases) of an Oil & Gas Project. Include the Accounting Treatment (ii. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing G&G data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FAST) has issued FAST Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves.Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1 . Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense.The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. A. Nondrying Costs: Examples of these type of costs are geological and geophysical (G & G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs are expensed as they are incurred. For tax purposes, nondrying costs are capitalized to the applicable b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area.A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. ) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible ‘DC.Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-1 The developmental dry holes and IDS which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These c osts are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs.Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the mount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger percentage depletion deduction Full Cost Method Under the FCC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. 1. Geological and geophysical (G & G) studies, successful and unsuccessful, are capitalized for book and financial purposes.For tax purposes, successful G & G costs are capitalized and unsuccessful G & G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G & G costs expensed. 2. Delay rental costs are capitalized for book and financial purposes. 3. 4. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. 5. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes.For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 7. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. 8. D epletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Recasting a Paragraph in the Past Tense Exercise

Recasting a Paragraph in the Past Tense Exercise This recasting exercise will give you practice in using the appropriate past-tense forms of regular and irregular verbs. Instructions The following paragraph has been adapted from Memorandum, an essay by E.B. White (One Mans Meat, 1944). Rewrite Whites paragraph, eliminating the phrase ought to wherever it appears and putting the italicized verbs in the past tense. Follow the example below. Example Original SentenceI ought to knock the wedges out from the frames of the pier, put a line on the frames, and tow them in on the high water.Sentence Recast in the Past TenseI knocked the wedges out from the frames of the pier, put a line on the frames, and towed them in on the high water. Memorandum I ought to take up the wire fence round the chicken range today, roll it up in bundles, tie them with six-thread, and store them at the edge of the woods. Then I ought to move the range houses off the field and into the corner of the woods and set them up on blocks for the winter, but I ought to sweep them out first and clean the roosts with a wire brush... I ought to add a bag of phosphate to the piles of hen dressing that have accumulated under the range houses and spread the mixture on the field, to get it ready for plowing... On my way in from the range I ought to stop at the henhouse long enough to climb up and saw off an overhanging branch from the apple tree. I shall have to get a ladder of course and a saw. When you have completed the exercise, compare your work with the revised paragraph below.​ Memorandum  (Recast in the Past Tense) I  took  up the wire fence  round  the chicken range today,  rolled  it up in bundles,  tied  them with six-thread, and  stored  them at the edge of the woods. Then I  moved  the range houses off the field and into the corner of the woods and  set  them up on blocks for the winter, but I  swept  them out first and  cleaned  the  roosts  with a wire brush... I  added  a bag of phosphate to the piles of  hen  dressing that  had  accumulated under the range houses and  spread  the mixture on the field, to get it ready for plowing... On my way in from the  range  I  stopped  at the henhouse long enough to climb up and saw off an overhanging branch from the apple tree. I  had  to get a ladder of course and a saw. Related Revision Exercises Recasting a Paragraph in the Past Tense II: From In the Heart of the Heart of the Country by William GassRecasting a Paragraph in the Past Tense III: From  Appalachian Wilderness  by Edward Abbey

Free Essays on Various Topics

1. Discuss the Characteristics of Developing Nations Some of the first things that come to mind when the term ‘developing nation’ is used are; backward, third-world, primitive, poverty, disease, unfortunate, and sheltered. All societies at one time or another in their existence were, in fact, considered developing nations, some develop at a faster pace than others and some seem rather stagnant in growth. There are many explanations as to why this occurs, the main determinants being cultural beliefs, including family life and ties, and economical and political ideals. Individually as well as geographically, people, tribes, families, and villages in developing, or traditional, societies are extremely distant. The text sites the main areas of deficiency in these particular societies; isolation, illiteracy, and distrust. With the lack of integration with others outside of their own group, it makes it impossible to have any differing beliefs brought about and in turn, different languages and cultures as well. You can see how this can cause a problem when one is finally faced with someone from a surrounding tribe. All of their life they have been taught that there is no other way than the way they are living, then they are blindsided with other languages and beliefs that they are not prepared to comprehend. This poses a problem for individual groups who reside in an area where there are other groups live nearby, and share a common ground of some sort for hunting or recreation of some sort, it can be a major cause of conflict. It is also noted that the combination of these issues has a snowballing result that follows; there is at first an inability to communicate with one another, which in turn brings suspicion, distrust, and detachment, which in turn brings further isolation, and causes the cycle to repeat itself over and over again. A vital makeup of life in a developing nation is a tribe or a village. Tribes are primari... Free Essays on Various Topics Free Essays on Various Topics 1. Discuss the Characteristics of Developing Nations Some of the first things that come to mind when the term ‘developing nation’ is used are; backward, third-world, primitive, poverty, disease, unfortunate, and sheltered. All societies at one time or another in their existence were, in fact, considered developing nations, some develop at a faster pace than others and some seem rather stagnant in growth. There are many explanations as to why this occurs, the main determinants being cultural beliefs, including family life and ties, and economical and political ideals. Individually as well as geographically, people, tribes, families, and villages in developing, or traditional, societies are extremely distant. The text sites the main areas of deficiency in these particular societies; isolation, illiteracy, and distrust. With the lack of integration with others outside of their own group, it makes it impossible to have any differing beliefs brought about and in turn, different languages and cultures as well. You can see how this can cause a problem when one is finally faced with someone from a surrounding tribe. All of their life they have been taught that there is no other way than the way they are living, then they are blindsided with other languages and beliefs that they are not prepared to comprehend. This poses a problem for individual groups who reside in an area where there are other groups live nearby, and share a common ground of some sort for hunting or recreation of some sort, it can be a major cause of conflict. It is also noted that the combination of these issues has a snowballing result that follows; there is at first an inability to communicate with one another, which in turn brings suspicion, distrust, and detachment, which in turn brings further isolation, and causes the cycle to repeat itself over and over again. A vital makeup of life in a developing nation is a tribe or a village. Tribes are primari...

Introduction to Marketing Essay Example | Topics and Well Written Essays - 2000 words

Introduction to Marketing - Essay Example Current paper focuses on the potential value of a specific framework of marketing, the marketing mix, to help a business operating in the British organic food industry, the Sea View Farm, to improve its performance. The fact that the business owners do not have experience on marketing practices should be taken into consideration when deciding on the marketing strategies that the firm would implement for securing its market position and for setting the basis for growth in the future. It seems that marketing could help the business to increase its performance but only under the terms that all the phases of the relevant plan will be closely monitored. The cooperation with a professional of the marketing industry would increase the chances for the success of the above initiative. 2. Overview of the current marketing mix and its importance to the organisation. In its most common form, the marketing mix includes four elements, also known as ‘four Ps’: product, place, price and promotion. These elements need to be reviewed and evaluated in order to decide on the marketing strategies that would be most appropriate for covering each organization’s needs. Relevant literature should be primarily reviewed. Marketing mix is a framework that has been established for covering specific marketing needs. In fact, these needs seem to be common in businesses in different industries (Doole & Lowe 2008). The marketing mix introduces four criteria that can be used for developing an effective marketing plan (Leadley & Forsyth 2004). One of the key advantages of marketing mix is its standardization (Lamb, Hair & McDaniel 2011). Indeed, firms that decide to use the specific approach need to focus on four elements, as included in the marketing mix, without having the potential to alternate or to replace these elements (Usman et al.2012). Of course, failures when implementing the specific approach are difficult to be fully avoided. In practice, it has been proved that the marketing mix has certain drawbacks, such as: a) the marketing mix is developed according to ‘the seller’s perceptions on market’ (Kotler & Armstrong 2010, p.77); b) it is partially opposed to the market rule that in the context of each market the interests of the consumer need to be primarily served (Czinkota, M. & Ronkainen 207). In fact, the marketing mix highlights the interests of the seller as being of equal worth with those of the buyer; c) the structure/ content of marketing mix cannot be effectively protected; competitors can develop similar marketing mixes for protecting their market position (Lamb, Hair & McDaniel 2011); d) marketing mix may not cooperate well with certain business strategies that are widely used for promoted products/ services worldwide; reference is made, as an example to the case of branding (Riaz & Tanveer 2011) and e) marketing mix may not be quite effective in markets with strong socio-cultural environments, where the influen ce of culture on ethics is quite strong (Keramati et al. 2012). The potential expansion of marketing mix, i.e. above the 4Ps, could possibly help to resolve the problems presented above (Goi 2009). In addition, it should be noted that in turbulent markets, the findings of the marketing mix would not be quite credible (Borden 1984). The market conditions would be changed regularly under the pressures of external forces; thus any assumption for the actual qualities/ potentials of

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

Film Art - Essay Example While Zombieland may exist in the kitsch horror genre, the film can be analyzed with the same critical tools as more artistic films. This essay examines a portion of Zombieland to consider the way elements of mise-en-scene, cinematography, editing, and sound combine to help the viewer understand the complete film. A film’s mise-en-scene is perhaps its most comprehensive element. Mise-en-scene is a French term referring to everything that appears on the screen.1 There are a number of prominent mise-en-scene elements in the clip from Zombieland. From an overarching perspective one considers that the entire film world has been altered as a means of establishing the post-apocalyptic environment. In this way there is minimal order. There are overturned cars in many scenes. Businesses are depicted as ransacked. In addition to these atmospheric elements, these scenes establish many of the narrative concerns that will be featured throughout the film. For instance, in one scene the mise-en-scene contains a football field, a man running, and a zombie running after the man. These elements are used to establish the importance of escaping zombies. In another scene the film displays an individual sitting on a bathroom stall. In this scene, mise-en—scene elements are combined with sound noises to create suspense and horror. A medium-range shot establishes the individual sitting in the bathroom stall. Loud zombie noises are then heard, before the individual is finally attacked by a zombie. Another major film element is cinematography. Cinematography is the movement of the camera capturing the film.2 This specific scene makes great use of cinematography. The opening shots feature an upside-down car. The camera is then turned upside-down as a zombie enters the screen. The next major scene is a long-shot the world. This long-shot of the world demonstrates to the viewer how large-scale the zombie problem has become, as it is clear that the

Certificate of Need (CON) Case Study Example | Topics and Well Written Essays - 1250 words

Certificate of Need (CON) - Case Study Example The CON is crucial in the clinical setting in that it evaluates the competing interests and boost economic value. Without the CON, it is evident that the health care environment would be a free market with open competition. Challenges would emerge when making decisions and expanding medical services. As an outside consultant, I seek to evaluate the diversity issues in this case study and their impact in the clinical setting. The advantage of this position is that it lays a strong ground to be open-minded when giving out the solutions on what should be done to enhance quality care. However, the main challenge is that one does not have the power to make decisions that affects the organization. With this, the chief administrator would be in a better position to oversee what is going on in the organization and implement decisions that enhance the organization’s success. Diversity Issues and their impact The case in consideration is the open heart surgery, which is a highly profita ble service that profits Pennsylvania. From 1996-1997 to 2007-2009, Pennsylvania increased the number of hospitals offering open heart surgery. Despite the progress made, the number of procedures made in the state decreased by 37%. The change attributed to less usage of clinical facilities, skilled surgical teams, and cardiothoracic surgeons. The issue was so severe that it contributed to the termination of three hospitals, which are Medical College of Pennsylvania, Episcopal Hospital, and Graduate Hospital. The main question that emerges from this case is why so many open heart programs would be launched despite the face of declining market. Major Problems and Issue In my opinion, open heart programs would be launched because they bring profit to the organization. As previously mentioned, open heart surgery is a highly profitable service that supports many hospitals. Nevertheless, opening many heart programs in the face of declining market would lead to economic depression. Most ho spitals may not be in a position to meet their financial goals and objectives. The machines used on these programs are costly. Thus, it is important to understand the market before launching or adding them. This would prevent economic problems that eventually may hinder the successful running of the organization (Jonas, & Kovner, 2011). Organizational Strengths and Weaknesses Although the new programs were justified to bring income, the truth of the matter is that there was no market analysis conducted prior to launching the programs. The organization fails to recognize the negative effects that would emerge from launching open heart programs in the face of the declining market. As documented in the case study, the change of these programs resulted into less efficient utilization of clinical facilities and highly skilled surgical teams. In other words, it affected the entire work performance and productivity of the organization. Because of economic depression caused by programs laun ched, the Philadelphia experienced a number of changed such as the closure of three known hospitals. Alternatives and Resolution To rationalize the number of programs in an open and free market I would embrace the CON in effort to increase the access of many hospitals to use the programs. The CON would help to improve quality in major health care services, and in turn this would boost the planning and resource development of the hospital. The services I would recommend this organization to embrace in the CON is preparing, revising, and reviewing rules and regulation for the analysis of medical services application. It is also important to conduct special studies and projects on the major k health issues with special improvement in the

Community Health Promotion Tool Essay Example for Free

Community Health Promotion Tool Essay Kimberly Thomas: Good Evening, I am Kimberly Thomas. I’m interviewing Hypertension what is a disorder that affects cardiovascular system. Let’s talk about the population and treatment for hypertension. There are a lot of medications for hypertension. What is hypertension? Where do you start for treatment? Hypertension: Hypertension is high blood pressure. Well, there are several medication treatments for hypertension. Most doctor start patients with hydrochlorothiazide (HCTZ), which is a diuretic. Diuretics are basically known as a water pill, which helps remove excess sodium and water from the body. Second most common medicine for hypertension is beta blockers. Beta blockers help the heart to beat a slower pace with less force. Again, there are several other medication treatments for hypertension, and your primary care physicians will discuss what options are best for you. Kimberly Thomas: Ok, thank you. Who are at risk of hypertension? Hypertension: There are some cultures that are more at risk than others. However, certain conditions and habits can put anyone at risk for high blood pressure. According to Hypertension (n.d.), â€Å"Its more common in African American adults than in Caucasian or Hispanic American adults.† African Americans tend to get high blood pressure early in life. Also, Puerto Rican adults have higher rates of hypertension than any other Hispanic group. Kimberly Thomas: Why do you think African Americans and Puerto Ricans are more at risk than any other culture? Hypertension: There are several factors why these two cultures are more at risk than other cultures. According to Hypertension (n.d.), â€Å"The main factor is the choice of food both cultures eat. Both cultures diet include too much salt.† Kimberly Thomas: Heredity is a factor correct? Can the individual manage some of the risk factors? Hypertension: Yes to both of your questions. There are a few things you can do to manage your high blood pressure. If you’re overweight, it’s highly recommend that you start exercising. Eat healthy food low in saturated fat, Trans fat, cholesterol and salt. Limit your alcohol intake, and stop smoking. Always, take medicine the way your doctor tells you. Kimberly Thomas: I absolutely agree with that. Kimberly Thomas: What about impact it has on cost? Hypertension: According to Hypertension (n.d.), â€Å"In 2010, high blood pressure was projected to cost the United States $93.5 billion in health care services, medications, and missed days of work.† Kimberly Thomas: How does hypertension impact the society? Hypertension: The number 1 cause of death in the United States throughout most of the 20th century. Unfortunately, whether the hypertension is treated or untreated, only 34% of Americans with hypertension have their blood pressure controlled to 140/90. An estimated 30 to 35 million Americans have uncontrolled hypertension, and are therefore at unduly increased risk of cardiovascular morbidity and mortality. Kimberly Thomas: I completely agree with you. I think the number one problem we still have today is that there are many people out there who are not being adequately treated. People who are denial of their problem, is unfortunate because there is help for them. Kimberly Thomas: Well, that’s all for today and Thank you for your time. References: Hypertension. (n.d.). Retrieved from http://www.cdc.gov/hypertension/faqs.htm http://www.mayoclinic.org/diseases-conditions/high-blood-pressure/basics/definition/con-20019580