Wednesday, July 31, 2019

Fast Changes in Technology- Excitement or Agony Essay

In 1859, Charles Darwin published his theory of natural selection in which he observed that finches adapted a different beak shape to be able to survive in their environment. Science and technology are our civilization’s beak. A very good afternoon to everyone present here today. I, Shimona Agarwal, Of Scottish High International School, will be speaking today on the topic â€Å"Fast changes in science and technology- excitement or agony† and I am resolutely for the motion. As I am sure that most of you are aware, the global population is increasing at an alarming rate. While just a mere 10 years ago, the world population was 6070 billion, it is now a complete 7 billion. This rate of growing population will become unsustainable in the near future unless science and technology are advanced. Advancements in science and technology have provided humankind with luxuries that have enabled them to live a safe and comfortable living. Only, and only through the rapid changes being made in science and technology, have we been able to increase the average life span of a human being. There are new medical breakthroughs occurring every day, and new innovations are helping mankind lead a safer living. A particular idea that is fast advancing and can prove to be extremely useful is that of using EEG to put the brakes on a moving vehicle. This is a big deal because the normal reaction time for a person to apply the brakes is often too long to prevent an accident. However, by harnessing brain signals via electroencephalography (EEG), most accidents can be prevented. With further advancements, it will be soon possible for humankind to avoid death altogether. Stem Cell Heart Regeneration is such a field where science and technology is fast progressing and showing positive results. See more: how to cite an article For the first time, a human heart has been created using stem cells, a major step forward in organ generation. Scientists used adult stem cells to create a living human heart that they hope will revolutionize transplants. If all goes as planned, the heart will continue to grow and eventually begin beating automatically. Advancements in science and technology are the only way to prevent the eventual collapse of our environment. As the climate changes and pollution increases, we are facing a potential decline of our environment. New advancements, however, are providing us with solutions to save our environment. A recently discussed topic is Paperless Paper. For us stubborn paper lovers, there may soon be a product available that provides the look and feel of paper, with the advantages of a digital device. In fact, the technology is already available, though it hasn’t yet translated into a marketable product. It’s called electronic paper. Before long, the plastic shell of e-readers may not be needed and you’ll be able to handle â€Å"paper†. Another innovation which can prove highly helpful to our environmental problems is a space-based dust cloud which can be used to protect our Earth’s atmosphere. Scottish scientists have proposed to use a giant space-based dust cloud, blasted off an asteroid, to shade the Earth from the sun. This dust-cloud could be large enough to block out 6. 58% of solar radiation that would normally reach the Earth. This would be more than enough to combat any current global warming trends. Waste disposal problems are posing a serious threat to our environment and ecosystem, and science and technology could eventually solve this problem too. Using Plasma Arcs for waste disposal is gaining momentum in the waste disposal industry. Imagine harnessing the power of lightning to turn garbage into glass or into a gas that can be used as an energy source. The advantages include less garbage in landfills, less carbon from incineration, and creating a natural gas power resource. As I come to the end of my debate, I would just like everyone present here to truthfully acknowledge the fact, that without science and technology our lives are never complete. We need technology to advance for civilization to advance. At one point the wheel was the hottest piece of technology around.

Tuesday, July 30, 2019

The Lion as Symbol in Art

The lion has been a symbol in art since the origins of artistic representation have been documented (in pre-historic cave drawings to the later representation of the lion on city walls, coins, and household items such as vases and plates).   The lion in present day art realms is a symbol of strength and power[1].   The lion in more distant times was concurrent with these themes.   In order for a clear representation of the lion to be presented a look into its past dealing with art must be expounded.   Since artist draw the world around them, it must be inferred that in ancient Iran the lion was a prevalent animal and the artists of the time saw its powerful capabilities and associated that power with their own kings.   However, the lion is not a solitarily presented animal; it has other animal counter-parts such as the bull[2], the snake, the camel, the deer, etc.   In order for a precise discussion of the lion to be represented, these counterparts must also be included.T hese animals are the prey for the lion.   The lion show dominance over the above-mentioned animals, and in artistic representations of this battle, the viewer may infer the artist’s intention by how the lion is depicted, but first, some history about the lion in art,A study of the iconographies on vaes, seals, etc., from the earliest settlements of the Persian, Elamite and Mesopotamien area throughout the ages down to the Assyrian, Achaemenian and Seleucid periods, reeals a perfectly astrounding continuity of tradition in regard to a considerable part of the contellations, such as they were eventually transmitted to the Greeks.   That those uncounted reprentations of bulls, lions, scorpions and other figures, such ast he seven-headed hydra under the lion or the god with streams floating from his shoulders, are meant to be constellations, is in most cases clearly indicated by star symbols or by typical combinations and confrontations of two or more such astronomical elemen ts, or else by other typical concomitant motifs.  Ã‚   (Hartner The Conquering Lion 1964, 162).Thus, the lion was attributed to natural scenes found around the artist.   Since stars were such a dramatic and essential part of agrarian culture, it is not so far-fetched to believe that these artistic peoples placed the lion (a dominant figure in their own society both feared and revered) in the sky as a symbol, along with other animals (bull, bird, deer, etc.).   The calendar was instrumental in the daily lives of these people because it told them when certain seasons would arrive, when to plant crops, etc. and so, they continuously looked toward the skies for knowledge and inspiration:   In order to fully understand what they saw they gave common day items constellations by which to know the sky and by extension the season.   The Greeks or the Hellenistic calendar[3] as well as the Hispano-Islamic calendar[4] the solar year was understood and remembered.   Therefore, const ellations that are known today referred to as Leo, Taurus, etc, had their roots in ancient times.There was a symbolic and veritable battle taking place in the heavens for each of these cultures with their constellations.   As such, the two prominent constellations were Leo and Taurus.   They were in opposition to each other even in 4000 B.C.In the first half of February (counting according to the Gregorian Calendar), the constellations called later the â€Å"Hired Laborer† and the ‘plow’ had their heliacal rising and thereby indicated the time for Spring plowing, harrowing and sowing.   Just during this period, on February 10, the Pleiades, i.e. the leading star group of the Bull, Taurus, had their heliacal setting, i.e. were seen for the last time in the course of the year, to remain invisible (because in conjunction with the Sun) until, after 20 days, they rose again (heliacal rising), to indicate Spring equinox.   Now at the very moment of the Pleiades ’ heliacal setting (February 10, 4000 B.C.), the constellation of   Leo, standing 90 degrees apart, at the Persepolis or Ur occupies exactly the zenith, the â€Å"Royal Star†, Regulus-sarru, culminating at ca. 8 degrees distance from the zenith point.   (Hartner, 163).The significance in ancient culture of the above event was that it was interpreted as the victory of the lion over the bull.   The constellation Leo is at its apex during this time and is directly above the observer’s head and in its full spectrum of power.   It then is symbolic in this position has having killed the bull who has been escaping its equinox below the horizon to ‘hide behind the sun’s rays’.   After the lapsed time of 40 days will the constellation Taurus reappear and gain strength will the constellation Leo diminishes and set[5].   This is the classic Lion-Bull combat and can be seen in a plethora of paintings from this time to present art.   (Hartne r (163).As the Lion-Bull combat is dominant in Iranian art, especially with the lion as the victor is it imperative to juxtapose the lion with regality.   As such, one artistically representation piece that incorporates the beast is found on the cloak of Roger the second.   This cloak was created in Palermo around 528 H./A.D.   The cloak has an Arabic inscription that reads that the intention of the cloak is made for precise use for the treasury of the ‘Sicilian capital’ (Hartner 164).   Thus, the symbolic language of the cloak highlights the significance of the lion as representation of power , as Hartner states, â€Å"Indeed, the recent conquest of and rule over an Arab land, as well as Roger’s concern for the conversion of the ‘Saracens’, could not be better expressed than by the age-old motif of the lion slaying a big but weaker animal.   In this case, the latter was appropriately given in the shape of a camel† (164).The expressi on of the cloak is that of triumph over conquests and glory in those triumphs.   Not only is the lion in representation of royalty but also of military prowess.   In battle with different animals (snake, gazelle, bird, as the lion has often been represented slaying) the lion is victorious.   In cultural context, the lion’s symbols remain constant.   In Islam, for instance, the Great Mosque of Amid there is an archway that is framed on either side by the Lion-Bull motif.   These figures are excellently sculpted and juxtapose each other in a mirror image.   These figures were aesthetic by design but they also had political undertonesThe double scenes of the lion overcoming a bull would, according to van Berchem’s ingenious hypothesis, signify the tyrannical power exercised by the Nisanid over the Inalids; this assumption—and in particular the identification of the Inalid amir with a bull—is supported by another symbolic representation close to a n inscription on the city’s Aleepo Gate of 579 †¦Here the conqueror of the Inalids and of Diyarbakr, the Artuqid Muhammad, represents his victory by means of the emblem of a bird of prey over a bull’s head, which would again represent the same dynasty†¦(but the lion)should be regarded as a symbol of secular power. (Hartner, 166).In the early sixth and seventh centuries the lion stands out as a central motif.   The lion is a political symbol representing the power of one kingdom over another.   The lion essentially is a symbol of great power.   This is represented in the enameled dish of the Artuqid Dawud b. Sukman b. Artuq of Hisn-Kaifa[6] which has a classic lion motif.   The lion is pictured in the dish with a deer in the upper right.   There are other animals pictured on the dish as well, all quadrupeds or birds.   These animals are dominant over weaker animals (the birds of prey are more powerful that is) just as the lion overtakes the deer, s o do the birds reflect this predator/prey balance.   The central figure on the dish is Alexander the Great, ‘that is the apotheosis of the archetype of world ruler† (Hartner 166), so, the dish adequately represents the power symbol in the animal kingdom with the figure of one of the greatest rulers.The lion and the bull are prevalent in a power struggle throughout out, and the lion remains the victor of this battle.   Another prime example of this symbol can be witnessed on the gate of the citadel of Diyarbakr.   This symbol is associated with ancient Islam, as it existed in abundance in the art found in Umayyad near Jericho.   Here, there is mosaic dà ©cor that emphasizes the lion.   In the bathhouse in the palace, there is a mosaic room that is nonrepresentational and is mainly filled with geometric shapes, which was the aesthetic of the times, however, on the raised apse, where most likely the lord of the palace resided while in attendance is the mosaic sce ne of a lion and gazelles.This is a very naturalistic representation and more than likely the artist rendered it in accordance to true scenes found outside the palace.   The way in which this scene is compiled is reminiscent of Byzantine or Roman art.   The lion being incorporated onto the apse was not the only representation of power, but in the placement of the lion on the chair of the power figure of the palace is where strength could also be symbolized, as Hartner states, â€Å"This is underlined by the fact that the stucco figure of a ruler on the ceremonial gateway to the bath house complex is standing on two lions so that in this milieu the ion obviously had a royal connotation.   On the other hand, there has been found at Antioch a sixth-century mosaic frieze in which, on either side of trees, a wild beast is always juxtaposed to a tame animal†¦renders the older concept of uncompromising rule by the paramount power† (167).The lion as a symbol carried into o ther art forms as well such as the textile print based on the concepts of the lion permeated by the Sasanian era.   The silk depicts two hunters on horses with wings while in the foreground is a field of lions.   The lions are roaring in a berserk fashion.   Each rider is simultaneously holding up a lion cub.   The unique factor on the silk textile is that neither hunter holds a solitary weapon.   The figures then are representational of kings since they are surrounded with regal animals (not only the lions and cubs but also an eagle in the background) and their power can be seen in the fact that they do not have any weapons but rely on inner strength to hold the cubs.The Sasanian era is a plethora of lions being represented in art.   Assyrians were great supporters of the idea of lions as the king of the jungle and related this fact in artistic forms of their own kings or in art pieces were they wished to connote power,Assyrians regarded lions much like human enemies an d were thus eager to have their triumphs over them faithfully rendered; the image of the royal beast was then transformed into the conqueror himself, which meant that the kings identified themselves with the lion, be it in the metaphorical language of the historical accounts or visually, in the form or a royal emblem.   In this manner, the lion was shown in the act of triumph over the mighty bull, as we see it on the Boston disc[7].   Here the symbolic character appears quite evident from the fact that the ferocious lion looms so much larger than the less vitally rendered bovine animal, as it represented the point of view of patron and artist.   Such usage explains also why this motif occurs, for instance, as a design on the embroidered tunic of the ninth-century King Assurnasirpal (Hartner 168).The lion bull combat then is depicted as a regal power struggle with the lion being the victor.   This can be seen not only in the fact that the lion is, and has been the symbol of p ower but also in the way in which the battle is placed in relation to other objects (as was demonstrated on the apse and the picture of the owner atop two other lions, which showed dominance) as can be demonstrated by the great Apadana staircases.   Although the symbolism of royalty is not directed connoted with the lion, the juxtaposition of the relief can be found next to   an inscription by Xerxes which states, â€Å"of this wide, far-stretching earth† which is in reference to his celestial appointment.   (Hartner 169).The lion was also once on the flag representing Iran with the lion in front of the sun[8] and a sword in its grip.   The Iranians then have a prominent history involving the lion which seems to be a source unto itself as a symbol of kingly strength, as Hartner infers,At this point it is appropriate to indicate that a comparison of the Achaemenid reliefs with the earlier Assyrian version reveals that the Iranians had made great progress in perfecting the design.   While originally the symbolic situation necessitated the sharp contrast between a large, dynamic, and realistically rendered lion and a smaller, more inert and stylized bull, the actual relationship between the two animals is vague and remains artistically unresolved (169).The lion then becomes allegory in Iranian art, not only as it has been depicted in the past but as it is being represented in modern Iran as well.   Albeit, the lion has become more realistically draw in scale with the bull, so that the dominance of this beast over the lesser and inadequately equipped for battle quadruped, is exerted as an even more astounding display of heroics, dominance and strength.   Since the smaller lion is capable of defeating the more enormous bull, the association of a king with such allegory is representation of the king, though with lesser forces, can defeat his enemy who has many.Work CitedAdams, Liliana Osses.   (2003).   Sumerian Harps from Ur.   (Online).à ‚   Available:http://www.zwoje-scrolls.com/zwoje35/text11p.htm.Dorfles, Gillo.   (March 1957).   Communication and Symbol in the Work of Art.   TheJournal of Aesthetics and Art Criticism.   Vol. 15, No. 3.   pp.   289-297.Hartner, Willy.   (December 31, 1964).   The Conquering Lion, the Life Cycle of a Symbol.Oriens, Vol. 17.   pp.   161-171.Janson, H.W. & Anthony F. Janson.   (1997).   History of Art.   Fifth Edition Revised.   PrenticeHall, Inc., and Harry Abrams, Inc., Publishers.   New York.[1] The epic of Gilgamesh derives from Mesopotamian culture (Adams 2003) involving a super-human man, two-thirds god and one-third human.   Thus, the theme of the lion with human qualities or humans with super-human qualities likened to animals is not strictly found in Iran.   In the translated stone tablets that exist of the story Gilgamesh is king of Uruk in Babylonia, which is located today in modern Iraq.   The story, historically, takes place approxima tely 2700 B.C. however; the story itself was only orally passed between audiences until being written in cuneiform in 2000 B.C..[2] The bull did not reside in the culture of Iran alone but throughout the Middle East.   As Gilgamesh was given as an example prior, the bull is found in this story as well with Gilgamesh conquering the bull as depicted on the Lyre found in the British museum of London. This Lyre stresses the importance of music in Uruk as well as in Mesopotamia.   The pictorial representations of Gilgamesh on the lyre are very elaborate and innovative.   The image of the bull is greatly utilized in Mesopotamian art and on the Harp or Lyre of Ur at the British Museum the animalistic traits and images is no different.   The significance of the bull on the harp is that Gilgamesh slew the sacred bull at the walls of the Ishtar Temple.   The harp was then reputedly clothes in garments of gold and adorned with horns and thenGilgamesh dedicated it to his father [3] Fr om 200 B.C. but Ptolemy is attributed with making a calendar as early as 150 A.D. [4] from the 10th century. [5] Not only is the Lion-Bull combat well-known and represented in art, but there is also the Lion-Deer combat that also has its settings with the stars, and will discussed later in the thesis.[6] This period is between 508 and 538, and the dish being discussed is thought to have been created by a Persian-speaking craftsman who may have leaved around Iran or in Central Asia in general. [7] The Boston disc being referenced is that found in Khorsabad which is supposedly the shield that had belonged to the Assyrian King Sargon the second. [8] The sun is a symbol of eternal life, as is the lion.   The sun represents fertility since in agrarian culture it made plants grow.   The sun is a duality just as much as the lion is one because while the sun is impressive in its scope of aiding in growth it can also be deadly as in times of draught.

Monday, July 29, 2019

Moral psychology Essay

a. Strengths of the analysis include the idea that talking about ethical issues is important,and that the analysis suggests avenues for improving ethics education. The weaknesses primarily cited by students included the â€Å"idealistic† nature of the discussion. Onecommon theme emerged, which is that frauds and unethical behavior occurred long before formal business school education. Students often cited this fact as anunaddressed weakness in Professor Waddock’s analysis. b. The average level of moral reasoning for the Danish auditors in the study was a p-scoreof 35. 48, which corresponds to a conventional level of moral reasoning. However,about 37 percent of auditors in the study were in the pre-conventional moral reasoninggroup. Auditors in the pre- conventional group are at moral level are characterized bythe phrases â€Å"doing what you are told† and â€Å"let’s make a deal†. Auditors in theconventional group are at a moral level characterized by the phrases â€Å"be considerate,nice, and kind; you’ll make friends†, and â€Å"everyone in society is obligated to and protected by the law†. Only about a third of the sample in the study achieved the post-conventional moral reasoning level, which is characterized by the phrases â€Å"you are obligated by the arrangements that are agreed to by due process procedures† andâ€Å"morality is defined by how rational and impartial people would ideally organizecooperation. † Based on Kohlberg’s categories, this implies that many auditors in thesample will be heavily swayed by client preferences, and that regulatory pressure/compliance threats will be important in affecting auditors’ judgments. c. The arguments in Paper 1 assume that ethics can be taught, and yet the evidence inPaper 2 suggests that many auditors who have received a business school educationare still operating at very low levels of moral reasoning. Therefore, students’expressed concerns about whether ethics can really be taught in formal business schoolsettings. Students’ discussion focused on issues including the quality and extent of exposure to ethics interventions as being important in determining whether they will be effective. Students also commented on overall ethical climates at different auditfirms, and in different cultures (i. e. the Danish sample of auditors provided an avenueto discuss possible cross-cultural differences in ethical norms in a business setting). d. Students completing this project provided many examples of possible dilemmas. Common examples included concerns about client pressure on difficult accountingissues, independence issues, the relationship between tax and audit services, andinterpersonal dynamics (including age and gender issues, and concerns about how tohandle the inappropriate judgments of colleagues). In terms of plans for handling thesituation, any reasonable plan was deemed appropriate for purposes of assigning points. However, plans that incorporated the ethical decision-making frameworksdescribed in the chapter were considered superior. Regarding anticipated outcomes,students expressed concerns about their own welfare (pay, performance, jobsatisfaction, and job retention), and they also discussed the effects on other stakeholders (clients, shareholders, bankers, and society in general).

Strategic Procurement and Logistics Term Paper Example | Topics and Well Written Essays - 1000 words

Strategic Procurement and Logistics - Term Paper Example Trade obstacles have made the international market more incorporated as the obstacles and problems thwarting the free flow of goods and services become less. Organisational Behaviour is the orderly study of groups, persons and organisations to generate high-performing organisations that prompt high points of profits. People are the main significant benefits of the organisation based on behaviour. The organization and the surroundings contribute to a closed circle communication. Environment influences the organization followed by the production of a reaction from the organization, consequently finishing the cycle. It means that the outcome of the atmosphere on the organization cannot be entirely understood devoid of assessing the organizational reaction. Individual motivation, cooperation among groups and workers and the organisational civilization all add to the facts of organisational behaviour that assist in unlocking workers motivation, improvement and inspiration. This results in the creation of high performing organisations that produce high profits and output that uplift the community interests. Li & Fung Limited has ensured that nurturing a work culture in respect to the stakeholders, the organisation and the employee can be achievable in the progression. Li & Fung Limited has also embraced globalisation (Wu 2008). Globalisation is the rising of trade and industry interdependence of countries internationally through the escalating number of cross-border business of goods and services. The key issues that promote a good organisational environment include the even workflow in Li & Fung Limited organisation, which is facilitated by the attention given to the different sections in the organisation. This ensures that goods and services produced by the company are of high standards. The culture of this company observes the assumption and the principles shared amongst the members

Sunday, July 28, 2019

Operations Management Principles - The operational Management Essay

Operations Management Principles - The operational Management Challenge at the Inditex Group - Essay Example This report highlights the operational management challenges at Inditex, as well as successes in providing fast fashion merchandise to many different target markets, to determine how Inditex remains a clothing manufacturing leader among many different competitive entities internationally and within the European environment. Operational objectives and competitive advantages The goal of Inditex is to provide fast fashion merchandise, meaning that there is a rapid turnaround of existing inventory to ensure that the majority of clothing products do not have to be held in inventory, thereby reducing costs in inventory management. Inditex understands that fashion merchandise, especially with the younger markets most attracted to Inditex fashions, maintain a very short life cycle. In Zara, as one example, virtually every piece of merchandise is on display, with Zara holding only a few key pieces of the same piece of fashion products, thereby creating an image of exclusivity for discriminati ng customers (Ferdows, Lewis and Machuca 2003). Having an understanding of the industry and product lifestyles are absolutely critical as it provides the knowledge necessary to develop worthwhile future operational strategies (Ha-Brookshire and Lee 2010). The majority of Inditex’s fashion stores are still in the growth stage along the industry life cycle, an environment in which the global supply chain for fashion merchandise has increased the total volume of available smaller and larger production entities and where strategic alliances along the supply chain are becoming more well-developed. Therefore, the supply environment in the aforementioned growth stage provides Inditex with unique opportunities to procure raw materials that give Inditex the ability to have a rapid turnaround of fashion merchandise. What is unique about Inditex is that the company is able to move from the design phase to tangible, in-store delivery of finished fashion merchandise much more rapidly than its many other competitors. This is what provides Inditex with the significant competitive advantage. For instance, Zara maintains an in-house staff of approximately 300 designers who consistently upgrade current season fashions and work toward designing the next supply of fast fashion, unique merchandise (Ferdows, et al. 2003). The ability to procure enough raw materials to begin production within a 4-6 week lead time is unparalleled in the industry, supported by Inditex’s ability to produce 50 percent of its total fashion volume within its many self-owned production facilities (Ferdows, et al.). Hence, whilst Inditex is busy designing merchandise along its operational model, in-house production experts and a variety of outsourced garment producers (especially sewing capabilities) are working consistently on producing new and innovative fashions along the short lead time. Other competition in the industry have lead times that can be up to six months, thereby giving Zara con siderable competitive advantages over the majority of its fashion competitors. The aforesaid is the operational objective of Zara: to align its operational strategies and production capabilities to meet the strategic objective of exclusive fashion merchandising and production. The organisation,

Saturday, July 27, 2019

Interpretive Analysis Essay Example | Topics and Well Written Essays - 1500 words

Interpretive Analysis - Essay Example This essay aims to analyze and understand ‘The Mind’s Eye’ by Oliver Sacks. Moreover, the paper will also present a clear understanding through the different stories of blind people from the book regarding how blind people not only utilize their other senses in an enhanced way but also how they have managed to live a better life and compensate the losses. Dr. Sacks teaches neurology as a professor at the New York University, School of Medicine. His past collection of books is counted to be 10. All these books are case studies of his patients. The Mind’s Eye was published in 2010. In the Mind’s Eye, Sacks major emphasis is on the vision and the perception. Through the seven different case studies, Dr. Sacks has explains how our brain deals with the issue when someone gets blindness, either inborn or acquired. He explains how the brain works and how it makes sense of images that are present, working in a very multipurpose and plastic manner (Sacks 87). In the Mind’s Eye, Sacks has recalled work of various blind writers and authors who he has read or studied or dealt with. With the different case studies, he has described the feelings and experiences which each of the blind authors / writers have discussed in their writings or have shared with him as his patient. Moreover, Sacks has also interpreted that experience from his own perspective and suffering. Oliver Sacks has discussed author John Hull. He demonstrates how all those memories and images kept revolving around his mind and how he has regular attention of all those visions and memories in his mind after John lost his sense of vision. Sacks has emphasized on the role of the brain and how blind people from the case studies utilize other senses effectively. He learns how they adjust themselves with the help of their brains (Sacks). Oliver Sacks in Mind’s Eye has not only discussed the blind authors and writers. He has also talked about those who cannot read or s peak, but still have continued and managed to live their lives. He said all these writers have adopted a new technique to survive in the world by using their brains in a multi tasking manner. From the seven chapters of the book, five chapters discuss the vision and blindness, while the one deals with the incapability to write and speak (Sacks). In almost all case studies, the people that he discussed (writers, professionals, and musicians etc.) were not initially blind. However, they lost their sense of vision in their adulthood. In the third chapter of Mind’s Eye, Sacks has discussed a man who is a writer and a reader. He gradually started to lose his sense of vision. However, reading and writing was his life and he had never envisioned the life without it. Therefore, he did not give up and continued writing and reading with his tongue with the help of his brain (Sacks). Therefore, the chapter had special association with Sack himself as he himself was also the victim of the stereo vision. However, all the people who Sacks has discussed in the case studies had managed to see, read and write in one way or another, with the help of their brains and the images stored in it (Sacks). With all the anecdotal evidence and his personal experience, Sacks was able to come up with an idea or a thought that the people who have lost their sense

Friday, July 26, 2019

Customer Relationship Management Assignment Example | Topics and Well Written Essays - 2750 words

Customer Relationship Management - Assignment Example CRM is often referred to as ‘relationship marketing’ (Parvatiyar & Sheth, 2001, p. 3) and has much to do with customer acquisition and retention. These processes should, in their turn, be addressed by the whole organization as those playing a key role in organizational success. In addition, modern CRM is the approach that makes companies not simply sell products, but fulfill the needs of the clients by means of creating value. Creating value, in its turn, though is a marketing concept, works as a strategy for building certain relationships with the clients and, in such a way, creating a competitive advantage for the company. The goal of any business is to bring profit via providing clients with goods or services. However, as competition in the globalized market is continuously becoming more and more fierce, companies have to be continuously developing and changing in order to remain competitive. Therefore, the quality of goods and services, the value they bring to the cu stomers and customer satisfaction are the tools for creating competitive advantage in the market.  The value that the good or service carries is to satisfy both the immediate physical and mental needs of a client. Creating value, in its turn, builds customer loyalty that is then expressed in increased sales and profit for the company (Reichheld & Teal, 1996, p. 3). A quite similar is the purpose of achieving customer satisfaction. A satisfied and happy client is more likely to return and purchase the goods or services of the business again. This is directly related to the company’s profit and, hence, opportunities for further growth and development. With the development of social media and communication technologies word of mouth has become an important tool for building a company’s image and brand identity. First of all, since the world has become more interconnected, it is easier for businesses to market their products. At the same time, advanced technologies are o f help to prospects and customers in the process of sharing opinions and experiences related to the company’s product. However, the development of social media and communication technologies is both an opportunity and a threat to businesses. Social media and digital communication channels provide businesses with wider opportunities for marketing their products and communicating the clients. In addition, since people often buy in response to independent positive opinions (Silverman, 2001, p. 6), word of mouth, which is being spread fast nowadays, has even evolved into the appearance of new marketing concepts, such a world of mouth marketing and viral marketing. Making people talk about the product in a positive light is, according to Silverman (2001, p. 6), one of the most effective ways of making people buy the product.

Thursday, July 25, 2019

Hamlet- Hamlets madness Research Paper Example | Topics and Well Written Essays - 2000 words

Hamlet- Hamlets madness - Research Paper Example Thesis statement: Through feigning madness to cover up for his actions, the protagonist of the play (hamlet) had really become mad in the end. First of all, Hamlet was not mad, but unexpected events in his life forced him to pretend as mad. But this pretension influenced his mind and resulted in his madness in the end. One can see that pretension, with or without reason, can influence an individual’s emotional equilibrium. Hamlet pretends to be mad because he wished to hide his deeds like communication with the ghost, revenge, motive, guilty consciousness, Oedipus complex, and to confuse his enemies. To cover up his communication: In the play, prince Hamlet is portrayed as an individual who is trying to cover up his communication with supernatural elements (say, his father’s spirit). He knows that other people will not believe him because it is difficult to prove that the ghost used to visit him. But the ghost reveals that his uncle is the mastermind behind his fatherâ €™s death. In William Shakespeare’s work, the ghost states that, â€Å"Avenge his foul and most unnatural murder† (21). From a different angle of view, one can see that he was aware of the fact that he must cover up his communication with the ghost. To be specific, the ghost is the link between the prince and his father. If the ghost did not appear, he will not know the conspiracy behind his father’s untimely death. So, Hamlet decides to cover up his communication with the ghost and pretends that he did not know the mastermind behind the conspiracy. Besides, he pretended as mad because he was aware of the fact that others will not suspect him. To cover up revenge: Prince Hamlet knew that he cannot trust anybody because he was totally confused due to the problems within his private circle. He cannot trust his mother because she co-operated with his uncle to assassinate his father. The protagonist cannot trust his uncle because he murdered his father. But he k new that his uncle is watching him because he is the one and only person who can take revenge of the king’s murder. Still, Hamlet did not give up his aim because he must take revenge of the murder. If he tries to conduct an investigation on the murder, his uncle will try to hinder him. So, Hamlet pretends that he was not aware of his uncle’s role in the conspiracy. The best possible way to prove inactive is to pretend as an insane individual. On the other side, Hamlet’s uncle did not suspect him because he considers Hamlet as an insane individual. So, one can see that pretension helped Hamlet to keep himself away from trouble and to find out the truth in the end. To cover up motive: In the play, the playwright inculcates anti-heroic elements on the protagonist (say, Hamlet) to cover up his real motive. One can see that the protagonist is different from traditional protagonists with heroic qualities. For instance, the protagonist does not try to attack his father ’s murderer. Instead, the protagonist tries to collect evidence against the murderer and traps him. This innovative method or the protagonist’s pursuit to kill the murderer is helpful for the viewer/reader to have deeper understanding of the protagonist’s motive. Marvin Rosenberg states that, â€Å"Giving such signals of pretended madness, Hamlet can still be so anguished that he is in fact on the edge of unreason, but his consciousness is

Wednesday, July 24, 2019

Auditing Essay Example | Topics and Well Written Essays - 3000 words - 1

Auditing - Essay Example Later in the year 1999, she was promoted to the post of Vice President in the department of internal audit. However, when the telecom market got saturated the profitability of the company began declining. Cynthia in the year 2002 discovered that the company used illegal practices to manipulate its accounts. It was observed that although the company suffered loss, the balance sheet showed that the company was attaining significant profit. Cynthia thus decided to carry out a secretive investigation on the fraud practices exercised by the company which then resulted to the termination of the Chief Financial Officer (CFO) Scott Sullivan. In spite of her effort to unveil the illegal accounting practices exercised by the company, she was considered as a major suspect in the federal investigation. Based on the above presented case scenario, this study intends to describe the key criteria for functioning of an effective whistle blower in the corporate level. It also discusses about the polic ies framed by the regulatory bodies to prevent the illegal accounting practices. The term whistle-blower is allocated to a person within an organisation who is engaged in the disclosure of fraudulent and illegal practices executed by employers within the organisation to other organisations or a person who are eligible to take actions for curbing such malpractice (Beller, n.d.). Concerning with case provided, Cynthia Cooper was the whistle-blower who unveiled the fraudulent practices carried in the WorldCom. Almost all organisations are widely concerned about management and employee related fraud. It is thus very important to establish a corporate whistle-blower hotline which ensures effective operation in organisations. The main objective of this hotline should be to detect wrongful accounting practices and avoid future potential illegal practices in organisations. Thus to ensure that the whistle blower hotline is

Tuesday, July 23, 2019

Longitudinal Strategic Development Study Virgin Essay

Longitudinal Strategic Development Study Virgin - Essay Example In order to understand the strategic development history of Virgin, it would be necessary to refer to the context of strategy, as a key criterion for the success of business operations. In accordance with Waters (2006) the term corporate strategy ‘contains all the strategic decisions that affect the whole diversified corporation’ . In the above context, corporate strategy refers to a series of organizational problems, such as the following ones: a) which part/ sector of the organization is of more importance for the organization’s growth, b) at what level integration should become one of the organization’s activities, c) how the growth of the organization can be secured – especially in the long term, d) in which way the organization’s mission could be achieved, e) how the strategies of the organization’s different sectors can be combined so that organizational culture is secured, and so on. In other words, the corporate strategic history shows the methods used by the organization for promoting its culture and achieving its goals; these methods can be differentiated across organizations – in accordance with the conditions in the internal and external environment but also the aims and the values of each organization. It is clear that the strategic development history of successful corporations, like Virgin, can be identified in the practices these firms used not just for entering the global market but also for securing a long term growth – as proved through the organization’s current performance, analyzed in the section that follows. The strategy of Virgin has been considered as unique – mostly in terms of its structure and operational processes. As already explained above, the group includes a

Business in focus Essay Example | Topics and Well Written Essays - 3000 words

Business in focus - Essay Example However, this key environmental trend is causing many regional and international companies to rethink their existing business strategies in order to satisfy consumer demand for eco-friendly products through marketing and in areas of facilities management. This report identifies differing viewpoints on environmental consciousness along with an assessment of how this both positively and negatively impacts retail business operations and finance. Piell (2009) offers that certain regulatory entities, in international retail selling environments, are adding considerable pressure to companies to comply with energy usage reductions, which is especially noticeable in the consumer sales environment. The United States Environmental Protection Agency created its Energy Star labeling system which was a regulatory effort for appliance manufacturers to clearly list the energy-efficiency rating of their products, such as dishwashers, refrigerators and microwaves (Piell). Additionally, Verizon, one of the largest international mobile communications technology companies, proudly promotes the Energy Star labeling system in over 30 of its international retail stores that are at least 5,000 square feet in order to comply with these regulations and also show interested consumers that the business takes energy consumption at its stores quite seriously (Piell). This regulatory pressure forces many appliance retailers (and other energy-consuming product manufacturers) to change the internal energy mechanisms of their products in an effort to reduce a product’s carbon footprint, the volume of carbon dioxide (CO2) emitted by the devices. From a manufacturing perspective, this key trend in regulatory activities related to the environment can be a costly business operation as it often involves devoting more financial resources to research and development in order to meet new standards of energy consumption. Energy

Monday, July 22, 2019

Organisational change Essay Example for Free

Organisational change Essay The author Gareth Morgan, uses a metaphor when describing organisational change. The title of his book Riding the waves of change suggests that change is a very dynamic process and for like surfers, managers and their organisation have to ride on a sea of change that can twist and turn with all the power of the ocean. The ocean representing the organisations internal and external environment. John Harvey-Jones (1993, p21) once said organisations need to adapt or perish. This is still as relevant now as it was in the 1990s. Change is due to a number of internal and external triggers. External triggers include, political, economic, social, technological and environmental factors and an increase in competition. Internal triggers are changes within the organisation. Change is now a major issue in which organisations, managers and their employees have to face. Organisations who fail to adapt to this dynamic environment in a suitable and appropriate manner, could face organisational failure, causing problems for individual jobs and careers. Managers need a pro-active mindset where they need to anticipate and confront challenges of the future, rather than manage in relation to events that have already occurred. When facing organisational change, managers must consider the people whom the change is affecting. These would include the people within the organisational environment, for example, staff, and the people outside the organisation, for example, customers and other stakeholders. There are many types of organisational change, each type affecting the individual in a different way. Change can be distinguished by considering how deeply the change affects the organisation. Buchanan, Claydon and Doyle, (1999) carried out a survey of management experiences of change. The findings suggest that organisational change can create fear, fatigue and cynicism. Elizabeth Kubler-Ross (1969) found that when dealing with something traumatic and stressful, people go through a number of phases, known as the coping cycle. This has been used to understand peoples responses to organisational change, a situation where people often find it hard to cope. The five stages of the Kubler-Ross response coping cycle disguises peoples individual differences. We may omit some stages, revisit particular stages or pass through them more or less quickly than others. From an organisational outlook, this can be a useful tool when trying to detect where in the response cycle a person may be, during organisational change and guidance and support can be offered when necessary. Managers need to contemplate how much pressure staff can take from organisational change. The relationship between pressure and performance can be described in the Yerkes-Dodson law (1908). The law states that task performance increases as our state of arousal increases, and that beyond some optimal point, we become overwhelmed by the level of stimulation or pressure, and our performance starts to fall. With changes being imposed, people have to spend time learning new things, adapt to new systems and procedures, develop new knowledge and use new skills and behaviours. The organisation cannot stop functioning while this happens and this can lead to the initiative fatigue which Buchanan, Claydon and Doyle found during their survey, mentioned earlier. Peoples arousal levels can be pushed beyond their optimum performance point where change initiatives are frequent. However, Morgan feels it is important to view people as key resources, encouraging them to relish change, blending specialist and generalist qualities, managing in an environment of equals, and making education a continual process. If people have skills in a number of jobs within the organisation, they will be more flexible to change. Management need to know what levels of pressure people are experiencing. There are a number of indicators which can reveal, among other things, that people are working under too much pressure prompting management to reduce the pressure. These measures may include: * Unexplained absences * High rate of sickness * Labour turnover * More customer complaints * More employee grievances * Accidents and mistakes Resistance to change is common, however, people find change threatening. Those involved are presented with new scenarios, new problems and challenges. Change can be ambiguous and unclear. Many people find change, or the thought of change frustrating. Where Huczynski and Buchanan emphasise that change can be a problem for existing employees, Morgan focuses on the importance of managers recruiting people who enjoy learning and relish change and to motivate employees to be intelligent, flexible and adaptive. Tony Eccles (1994), identified thirteen possible sources of resistance which managers should consider when managing chance in the organisation: * Ignorance This may cause a failure to understand the problem * Comparison A solution may be disliked because an alternative is preferred * Disbelief People may feel that a proposed solution will not work * Loss The change may have unacceptable personal costs * Inadequacy The rewards from change are not sufficient * Anxiety People fear of being unable to cope with the new situation * Demolition This is where change threatens to destroy existing social arrangements * Power cut Sources of influence and control will be eroded * Contamination New values and practice are repellent * Inhibition The willingness to change is low * Mistrust Management motives for change are considered suspicious * Alienation Other interests are more highly valued than new proposals * Frustration The change will reduce power and career opportunities There are potentially as many different reasons for resisting change as there are individuals affected by change in the first place. Through a set of approaches which involves the use of a range of management techniques and stakeholder analysis, resistance to change can be managed. Stakeholders are those people or groups with an interest in the organisations activities. There are three types of stakeholder, each should be managed differently: Internal stakeholders exist within the boundaries of the organisation. They are employees and management Connected stakeholders are those outside the organisation, such as suppliers, customers and shareholders External stakeholders include the state, local authorities, the public, pressure groups etc People within an organisation are affected by change and therefore respond differently to specific change proposals. Anticipating responses becomes possible when one understands the stakeholders concerned with a particular organisational change. John Kotter and Leo Schlesinger (1979) identified six methods for overcoming resistance: 1. Education and commitment Managers need to inform the people whom the change involves and affects about the nature of the problem prompting change. Their objections, perceptions and knowledge should be shared with these people to avoid misunderstandings which can cause resistance. It helps to get the facts straight, and to identify and resolve opposing views. There must be a large amount of trust between management and employees if this approach is to be used. Managers should pay special attention to skills that increase their power to communicate, to create shared understanding. 2. Participation and involvement By involving those people who resist change in the planning and implementation of it, their fears will be reduced about the impact of changes on them. Collaboration can reduce opposition and encourage dedication. If managers are to use this approach, it is important that the individuals have satisfactory knowledge and ability to contribute effectively. 3. Facilitation and support Peoples feelings may be altered towards change and they may be able to accept it if they are offered support to overcome the fears and anxieties. 4. Negotiation and agreement When imposing change, it is important to consider those affected who have a certain degree of power over the organisation. A mutually agreeable compromise may be necessary, through trading and exchange. 5. Manipulation and co-optation When proposing change to a particular group or stakeholder it may be necessary to deliberately appeal to their specific interests, sensitivities and emotions, deliberately emphasising the benefits and playing down the disadvantages. Co-optation involves giving key resistors direct access to the decision making process, perhaps giving them for example, high status management positions. 6. Implicit and explicit coercion This is where management abandons any attempt to reach an agreement and results in the use of non-violent force or threats. This could mean firing the individual, demoting them or to obstruct their promotion and career prospects. This may be appropriate when no agreement is being made between management and those concerned with the change. For effective change implementation, managers should enforce change with full cooperation. Employee involvement is very important for managers to overcome resistance and encourage employees to welcome the prospect of change in the organisation. Management should carefully think of leadership styles to managing change because this can help reduce the resistance to change. By adopting a collaborative style of management, employees will willing participate in key decisions affecting their and the organisations future. One experience of organisational change that sticks in mind was the appointment of a new manager at a hotel where I was employed. When I first began working there, the original manager lacked leadership skills. Internal communications were poor, for example, when the restaurant opening times changed, staff were not informed properly or not informed at all by management. Staff had to rely on word of mouth from other members of staff which often led to misinterpretation. Management did, not listen to problems which staff encountered. Management didnt care which led to staff not caring. The hotel had room for improvements, but these improvements were not implemented. The customer was not the focus of any decision-making and their requirements were not met. This resulted in a great loss of business over a short period of time. When new management was appointed, I experienced complete change in the organisation. Staff views were listened to, their ideas for improvement in the hotel were taken into consideration and often carried out. Internal communications were improved and staff felt more involved with the business. With the manager being focused, this led to staff sharing this attitude. Customers were at the focus of every business making decision, their opinions were listened to. The hotel experienced complete innovation which staff and customers were happy with. Within a short time, business picked up again and still continues to. Morgan agrees with Huczynski and Buchanans view that people resist change, but feels that if people are educated and trained to do more one job in the organisation there will be a lesser feeling of loss of security and certainty. He believes in schemes that guarantee employees an income and a role in the organisation, but not a specific role. In this way, security is defined in financial terms-rather than in terms of the right to discharge a particular set of duties or responsibilities- and the organisation provides suitable retraining and development programs. Change demands innovation, and innovation demands that the creative potential in people is unleashed. Many people have come to see themselves as having a clear place in their organisations, whether in terms of their immediate job or career. This trend needs to be reversed to create a situation in which people recognize and accept change, and rise to meet the challenges it brings. Huczynski and Buchanan tend to focus on the negative effects people experience when change occurs, which I believe to be an old fashioned view. I agree with Morgan, who talks more about the positive aspects of change people experience, where people today, like a challenge and have more opportunities and are encouraged to learn more skills. Negatives are seen as opportunities. Morgan believes that it is important to view people as a key resource, encouraging them to relish change, blending specialist and generalist qualities, managing in an environment of equals, and making education a continual process. When managing change, managers need to consider the people whom the change is affecting. Staff should be considered and informed to ensure widespread participation within the business when the change takes place. Management should try to build a culture where their employees share their values and aims, and a company wide acceptance to the change is adopted. The common problem of resistance to change can be helped and possibly overcome through a number of management techniques and leadership styles. Staff should be asked to identify and develop new opportunities in the organisation. This kind of orientation can invigorate and empower people to reach the leading edge of change and stay there. It is also important to consider the customer when managing change in the organisation because in todays marketing orientated attitude to business, all decision making and planning must be based around customers requirements. This is an important factor contributing to the success of the organisation. Connected stakeholders, for example suppliers, also need to be considered and informed of the change. Their views and opinions need to be heard and taken into account. When dealing with stakeholders who have a certain degree of power over the organisation, it may be appropriate to negotiate and compromise with them. This will reduce any conflict which could lead to major problems for the organisation in the long run. Managers should use the views and needs of customers and other key stakeholders as a mirror in which they see and understand their own strengths and weaknesses, and act on these insights to reshape their relations with the environment. It is also important to consider the organisations competitors when managing change. Is the change going to create an advantage or disadvantage to competitors? Will the change encourage new competitors? Clearly, any program of change involves a high degree of skill in people management since people are at the very centre of the change. By considering the people factors when managing change, the change will be successful.

Sunday, July 21, 2019

Passive and Active Security Attacks

Passive and Active Security Attacks Ans :- The difference between active and passive attacks in case of active attack involve the updating upon the data means the active attack access the data and then perform alteration upon the data and than data transmit on the network but in case of passive attack the attacker just access the message and the contents of the message without any alteration upon the data means just type attack just involve to read and access the message the content mean just observe the message . The active attack easy to detect but not easy to protect but passive attack difficult to detect easy to prevent Examples of the Active attack Replay Message modification Denial of service Example of the Passive attack Traffic Analysis Q2. List and briefly define categories of security services. Ans :- The various type secure services are :- Authentication Access Control (Authorization) Data Confidentiality Connection Confidentiality Connectionless Confidentiality 4. Data Integrity Connection Integrity with Recovery Connection Integrity without recovery Connectionless integrity Non Repudiation Authentication:- the service of authentication concern with the validate to the user before receiving the data at the receiving end . Means this service provide the way to authenticate the receiving of data after confirming the data coming from the valid user. Access Control :- after authentication the next task is access control means when user request to access the specific data then after perform authentication just next task to check the privileges of user what type of task user can be perform and what type of Resources can be access by the user . user can capable to read the contents of the data and Data Confidentiality:- This service basically refer to provide the confidence the data receive by the receiver not be access and read by any other person during data transmission mean the content of the msg not view by any other person. The type of data confidentiality:- Connection Confidentiality:- Refer to protect the data of all the during from read the content of the data on the connection. Connectionless confidentiality :- Refer to providing the protection from accessing the data of all the user on the Block of data. Data Integrity :- Refer to sure that the data receive by the receiver not be updating during the transmission by any other unrecognized person . mean the data receive by the receiver the actual data that is send by the sender. The following the types of the data integrity: Connection integrity with recovery:-Provide the integrity upon the data during transmission on the connection if there is any updation detect then also recover the message from the alteration and convert into the actual contents. Connection integrity without recovery:- refer to providing the integrity upon the data but not providing the recovery upon the data. Connectionless data integrity:- provide integrity upon the block of data also prevent if any alteration performed but not recover the message. Non repudiation :- refer to provide confidence to the sender the data receive by the receiver is the actual receiver and also provide confidence in the receiver side the data send by the actual sender. Q3. Is there any problem with the one-time pad cipher? Discuss the Problems. Ans :- yes there is problem with one time pad cipher :- Despite Shannons proof of its security, the one-time pad has serious drawbacks in practice: it requires perfectly random one-time pads, which is a non-trivial software requirement secure generation and exchange of the one-time pad material, which must be at least as long as the message. (The security of the one-time pad is only as secure as the security of the one-time pad key-exchange). careful treatment to make sure that it continues to remain secret from any adversary, and is disposed of correctly preventing any reuse in whole or part  Ãƒ ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ hence one time. See data reminisce for a discussion of difficulties in completely erasing computer media. Q4. Define types of attacks based on what is known to the attacker. Ans:- The following are the typed of on the based on the known to the attacker Cipher Text Only Known Plaintext Chosen Plaintext Chosen cipher text Chosen Text Cipher Text Only :- in this type attack the attacker only know the algorithm used to encrypt the message from plaintext to cipher text .and also known the cipher text and try to be convert the cipher text into the plain text by using the brute forte attack if the key length if too large than this attack to be used no possible then require to be use the crypt analytical way . Known Plaintext :- in this attack attacker know the algorithm , cipher text and also know having idea and some of knowledge of the plain text and upon the bases of the knowing plain text generate the cipher text and contain the key to be use to convert the message from plaintext to cipher text. Chosen Pain text :- in this attack attacker know the algorithm , cipher text and also also having some of the chosen plain text and also having the cipher text of the plain text with the key used to convert the plain text into the cipher text Chosen cipher text :- in this attacker know the algorithm , cipher text and also known the cipher text that to be chosen and also having the plain text and also the key that use to convert the cipher text into the plain text. Chosen Text:- in this type of attack attacker know the algorithm , cipher text , and also some of plain text and also conversion into the cipher text included key and also having the some chosen cipher text pain with also having the plain text of all the message and also having key information. Q5. Write a Program to implement Play fair cipher? Ans :- /* Program to implemencryptiont ppfair cipher */ #includecryption #includecryption void main() { char pp[5][5],encryption[10],decryption[10],data1[10],kk[10],str[26]=abcdecryptionfghijklmnopqrstuvwxyz; int i,j,k=0,m=0,l,flag=0,lencryption,onx,ony,twx,twy; char on,tw,temp1,temp2; clrscr(); /* Reading the plain text */ printf(n encryptionter the data1 : ); gets(data1); /* Reading the kk */ printf(n encryptionter the kkword : ); gets(kk); /* Implemencryptionting the algorithm */ for(i=0;i { j=0; while(j { on=kk[j]; j++; tw=kk[j]; if(on==tw) { while(kk[j+1]!=NULL) { kk[j]=kk[j+1]; j++; } kk[j]=NULL; } } printf(n t modified kk is : ); puts(kk); for(i=0;i { for(j=0;j { if(kk[k]!=NULL) { pp[i][j]=kk[k]; k++; } else { pp[i][j]=NULL; } } } lencryption=strlencryption(kk); l=0; for(i=0;i { for(j=0;j { if(pp[i][j]==NULL) { flag=0; for(k=0;k { if((str[l]==kk[k])l { flag=1; break; } } if(flag==1) { l++; j; } else { pp[i][j]=str[l]; l++; } }} } printf(n); for(i=0;i { for(j=0;j { printf(t %c,pp[i][j]); } printf(n); } for(i=0;i { j=0; while(j { on=data1[j];j++; tw=data1[j]; if(on==tw) { data1[j]=x; temp1=data1[++j]; data1[j]=tw; while(data1[j]!=NULL) { temp2=data1[++j]; data1[j]=temp1; temp1=temp2; } data1[++j]=NULL; } } } printf(n t modifed data1 : ); puts(data1); i=0;j=0; while(data1[i]!=NULL) { on=data1[i]; i++; if(data1[i]!=NULL) { tw=data1[i]; i++; } else { tw=x; } for(k=0;k { for(m=0;m { if(pp[k][m]==on) { onx=k; ony=m; } if(pp[k][m]==tw) { twx=k; twy=m; } } } if(twx==onx) { encryption[j]=pp[onx][(ony+1)%5]; j++; encryption[j]=pp[twx][(twy+1)%5]; j++; } else if(twy==ony) { encryption[j]=pp[(onx+1)%5][ony]; j++; encryption[j]=pp[(twx+1)%5][twy]; j++; } else { encryption[j]=pp[onx][twy]; j++; encryption[j]=pp[twx][ony]; j++; } } encryption[j]=NULL; // encryptioncrypted data1 printf(n t encryptioncryted data1 is: ); puts(encryption); // decryptioncrypting the givencryption encryptioncrypted data1 i=0;j=0; while(encryption[i]!=NULL) { on=encryption[i]; i++; tw=encryption[i]; i++; for(k=0;k { for(m=0;m { if(pp[k][m]==on) { onx=k; ony=m; } if(pp[k][m]==tw) { twx=k; twy=m; } } } if(twx==onx) { ony=ony-1; twy=twy-1; if(ony==-1) { ony=4; } if(twy==-1) { twy=4; } decryption[j]=pp[onx][ony]; j++; decryption[j]=pp[twx][twy]; j++; } else if(twy==ony) { onx=onx-1; twx=twx-1; if(onx==-1) { onx=4; } if(twx==-1) { twx=4; } decryption[j]=pp[onx][ony]; j++; decryption[j]=pp[twx][twy]; j++; } else { decryption[j]=pp[onx][twy]; j++; decryption[j]=pp[twx][ony]; j++; } } } decryption[j]=NULL; // decryptioncrypted data1 printf(n t decryptionncryptioncryted data1 is: ); puts(decryption); getch(); } Q6. Given the speed of a current ordinary computer (for home or light office use), estimate the amount of time necessary to crack a DES encryption by testing all 256 possible keys. Make a similar estimate for a 128-bit AES key. Ans :- We assume that the household computer has a 2GHZ processor. Also we assume that a machine takes a hundred cycles per brute force against a single 56-bit DES key or 128 bit AES key. To crack a DES encryption, we need: (2^56 key)*100 cycles/60sec/60min/24hour/365days/2000000000hz = 114.246566  years To crack a AES encryption, we need: (2^128 key)*100 cycles/60sec/60min/24hour/365days/2000000000hz = 5.39514154 ÃÆ'- 1023 years

Saturday, July 20, 2019

The History Of Peer Tutoring :: Essays Papers

The History Of Peer Tutoring From the writer: I wrote this paper for Bobbi Kirby-Werner's Peer Consulting Practicum. The history and psychology of peer tutoring interested me because all the way through the class, I had wondered "Where did this method of learning/instruction emerge from?" The answer was of course, England. I also liked the idea that you didn't have to be a "professional" to be a peer consultant: that, in fact, the point was that you WEREN'T a professional, and because of this, it was in some instances much easier for students to relate to peer consultants. Which in turn helped them with writing. From the teacher: Brendan's text fulfilled part of the WRT 331 requirement to prepare a paper as well as a 15-minute presentation about some aspect of his experience as a peer writing consultant. In his proposal for this project, Brendan noted that his status as a peer in many cases enabled him to relate better to his clients and to have more productive sessions than he might have otherwise. This experience prompted his investigation of the history of peer consulting. The insights Brendan shared in his paper and presentation were valuable additions to the class. From the editors: The author takes you on a historical road trip into the evolution of peer tutoring. What its roots are and how far the peer tutoring system has developed in the past three hundred years are explained while the writer gives insight into a little known facet of the S.U. Writing Program: the peer consultants. History The textbook definition of peer tutoring is "a system of instruction in which learners help each other and learn (themselves) by teaching," (Goodlad and Hirst 13). Key to this definition is the word peer, meaning someone with the same or a nearly equal status as the person being tutored, who, as such, is not a professional instructor. Peer tutoring has played an important part in education and has probably existed in some incarnation since the beginning of civilization. But the first recorded use of an organized, systematic peer tutorial learning project in the Western World didn't come about until the late 1700's. Arising from school budget woes in the late 18th and early 19th centuries, peer tutoring became an effective way of giving underprivileged (at this time, sadly, only male) children a reasonable shot at an education. The first systematic approach to peer tutoring is credited to Andrew Bell, who was the superintendent of the Military Male Asylum at Egmore, in England (Goodlad et.

The Complex and Effective Structure of Ethan Frome :: Ethan Frome Essays

The Complex and Effective Structure of Ethan Frome       People have often pondered the reasons for the greatness of Edith Wharton's novel, Ethan Frome. What is it that causes this story to be considered an all-time American classic? One journalist quotes a humanities professor at MIT who states that, "We turn to Wharton because the truths she tells are a bracing tonic in a culture steeped in saccharine sentimentality." The journalist goes on to describe the typical, "popular" story and how they often have endings where "romantic ideals are magically fulfilled..." There is much more to Ethan Frome than simply an unhappy ending to contrast with the many other stories that have sugar-coated and sanguine endings. At first glance, the ending of Ethan Frome may appear to be only depressing. In truth, Wharton offers the reader a complex ending through the careful incorporation of poetic justice and irony.    Although when we are young, we commonly find ourselves gravitating to books with predictable endings that leave the protagonist and us with what we want, as we mature we develop a hunger for different, more thoughtful or realistic solutions. This is not to say, however, that we can be satisfied solely through the reading of any story that concludes with mere tragedy. The reason why the book Ethan Frome is so widely read is because there is a great deal of technique behind the element of mere tragedy. Edith Wharton is able to distinguish her novel through the use of irony. Irony has been the defining element of many great pieces of literature throughout time. The use of irony dates back all the way to ancient Greece when it was used by Sophocles in the play Oedipus Rex. Irony was also a key element in many of Shakespeare's works and appears in many famous short stories. In Ethan Frome, Ethan ends up falling in love with Mattie who at the time seems young and effervescent i n comparison to his sickly, deteriorating wife. In attempting to free himself and Mattie from his commitment to Zeena, Ethan ends up causing Mattie to become paralyzed, taking with it her previous, lively characteristics. All the household responsibilities then fall into the hands of Zeena who is ultimately the most vivacious of the three.

Friday, July 19, 2019

Free Handmaids Tale Essays: The Handmaids Dystopia :: Handmaids Tale Essays

The Handmaid's Dystopia "The Handmaid's Tale by Margaret Atwood is a dystopia about a world where unrealistic things take place. The events in the novel could never actually take place in our reality." This is what most people think and assume, but they're wrong. Look at the world today and in the recent past, and there are not only many situations that have ALMOST become a Gilead, but places that have been and ARE Gileadean societies. We're not in Kansas any more, Dorothy! Even today there are places in the world where there is startling similarity to this fictitious dystopia. In Pakistan, women's rights are non-existant, and many policies are that of Gilead in The Handmaid's Tale. In Gilead, the handmaids must cover their bodies and faces almost completely with vales and wings. In Pakistan, Iran, Afghanistan, Bahrain, and similar South Asian countries, this is a must for women. Other Gileadean-like persecutions take place towards women. In Pakistan, women can be raped, and unless there is full proof that there was no consent, the man will get off scot free, and the women charged with pre-marital sex and sentenced to a prison term. In Afghanistan, the police force has and continue to torture and rape innocent women for unnecessary reasons. This is similar to The Handmaid's Tale in that Offred, and other handmaids, not only go through the devestation of "The Ceremony", but also can be used and possibly even raped by their Commanders, and there is nothing the handmaid can do about it. If she speaks, she is usually not believed, and then she is sent away because she broke the law. The handmaid would usually die for making such accuasations. Women are given little to no rights in Gilead. They obey what they are told by the men or by the Aunts (who get their orders from the men). They are not permitted to read or write, or participate in any extra-curricular activity. They are alive only to serve a purpose. In countries such Iran, women are subject to similar laws. Although more recently they may be allowedread and write, it is on a strict level only, and activites are out of the question. There is no specific law against it, however with the Islamic government making it manditory for all women to wear complete body coverings, sports and other activities are nearly impossible.

Thursday, July 18, 2019

Technolgy and Bullying

Technology and Bullying BY beverage Thesis Statement Cyber Bullying is the modern way to bully. Cyber Bullying is a growing issue in America. Cyber Bullying affects both genders and all culture groups. Due to the onset of suicides and homicides America is taking a stand against cyber bullying. Introduction/Body Peer to peer bullying has been going on for quite some time. My mother use to tell me â€Å"sticks and stones may break your bones, but names will never hurt me† .Even then I am not sure that I totally agreed with her. Now as an adult In today's society, I am sure I do not agree. The times have changed since new technology has made it possible for young people to bully one another without even having to be face to face. Teens often turn devices into â€Å"weapons† through the use of social networking websites, chat rooms and text messaging Just to name a few. Through these devices they call each other names, belittle, video and threaten kids to in some cases the point of suicide.Since the onset of Cyber Bullying a word named cybercafà © has been created to depict the epidemic of suicides related to Cyber Bullying (Belles 2004). Element of he Pew Internet and American Life Survey in 2006 stated that girls are more likely to be cyber bullied then boys. Element further stated that girls between the ages of 15-17 years old are at the most risk of cyber bullying. Lastly Element found that 50% of all social network users have been cyber bullied and as little as 10% have report the crime to their parents.Wesley Fryer of the Texas Computer Associations describes cyber buying as impersonating and constant blobbing of a person. Fryer further states that most cyber bullies have no idea the harm the they are doing a simple parent intervention old stop the bullying without further intervention. Fryer further states the massive media attention and strict penalties of repeater offenders of Cyber Bullying is sure to restore trust in the online community p ertaining to adolescents.In conclusion the evidence shows that cyber bulling is a problem which needs to be addressed by the parent and the public at large to be deterred. I believe it's important to be educated about Cyber Belling because it will help deter bullying from happening, it will also show bullies Just what reactions they are causing to the victims notionally, and will show kids who are being bullied that it is k to talk to an adult about it.

Wednesday, July 17, 2019

Literary Devices Used in Macbe Essay

Imagine how dull a Shakespearean piddle away would be without the able literary devices and techniques that contribute so untold to the fulfillment of its subscriber or viewer. Macbeth, by William Shakespeare, is a tragedy that combines fact and caption to tell the story of an eleventh degree centigrade tycoon. Shakespeare practises numerous types of literary techniques to make this tragic play more appealing. Three literary devices that Shakespeare recitations to make Macbeth more interesting and sound are irony, symbolism, and tomography. One technique that Shakespeare uses is irony. communicatory irony is when a font says unmatchable thing but room the opposite. When a reader understands the irony of what a character is saying, then he can really understand the nature and intentions of the character. An example of vocal irony is when Macbeth says to Banquo, Tonight we hold a solemn supper, sir,/ And Ill request your figurehead (Macbeth 3. 1. 13-14). The reader soo n discovers that Banquo never makes it to the fiesta because he is brutally murdered by order of Macbeth. Shakespeare also uses situation irony. This occurs when the results of an fill or event are various than what is expected.An example of situation irony occurs when Macduff duologue to Malcolm and discusses the tragedies that are taking place in Scotland. Without k straightawaying that his give birth family has been slain Macduff says, for each one youthful morn/ New widows howl, new orphans cry, new sorrows/ Strike heaven on the face (4. 3. 4-6). Ironically, Macduff comments about widows, magic spell he is completely unaware that he is a widower himself. Irony, a key constituent to a tragic play desire Macbeth, has the ability to make the tragic zep appear more villainous or the down-fall seem even more tragic.The minute of arc type of literary device that Shakespeare uses in Macbeth is symbolism. The predominant symbol is lineage and is use as an effective method to key out the theme of the play. Not only does snag symbolize braveness, it is also a means of showing treachery and treason and be akin most meaning(a)ly, guilt. One example of bravery occurs when the captain says, For brave Macbeth? well he deserves that name/Disdaining fortune, with his brandished steel,/Which smoked with bloody exercise(1. 2. 16-18). Soon after this blood changes into a representation of treachery and treason. dame Macbeth asks the liven up to Make thick my blood,/ Stop up th access and passage to self-condemnation (1. 5. 43-44). She asks the spirits to take away pathos and make her remorseless for the actions she is about to take. Also, when Ross asks, Ist known who did this more than bloody deed? (2. 4. 22), he tries to figure out who performed the disloyal act of murdering the king. Blood is also apply many times to express the discredited moral senses of the characters. For instance, Macbeth says, What men are here? Ha They pluck out mine ow n eyes / Will all prominent Neptunes ocean wash the blood/ Clean from my hand? (2. 3. 58-60). Macbeth obviously feels guilty for putting to death Duncan in cold blood. after in the play, wench Macbeth reveals her guilt while sleepwalking. She walks through the castle carrying a candle. She lots sits the candle down and begins to rub her hands as if she is trying to wash them. In her somber state, she cries out What need we hero-worship who knows it, when none can call our prisoner of warr to accompt? Yet who would have purview the old man to have so much blood in him? (5. 1. 38-41). Lady Macbeth feels as though she cannot wipe new her blood stained hands.This is a daub ironic since earlier she told Macbeth, A precise water clears us of this deed (2. 2. 66). Lady Macbeth has many dreams and fantasies about blood, which shows that she cannot clear her conscience of this brutal act. Another literary technique that is used in Macbeth is word imaginativeness. vocalise imagery is a term for a metaphor, a comparison that does not use the words like or as. One of the best examples of this is clothing imagery. For instance, Ross tells Macbeth that he has been named Thane of Cawdor, and Macbeth says, The Thane of Cawdor lives.Why do you dress me in/ Borrowed robes? (1. 3. 108-109). Macbeth asks why Ross is telling him this. This call is like new clothes to him, but this title and these clothes should still belong to the motive Thane of Cawdor. Another example of clothing imagery occurs when Macbeth tells his wife that he has second thoughts of killing Duncan. He says, I have bought/ florid opinions from all sorts of people,/ Which would be worn now in their newest gloss (1. 7. 32-34). Lady Macbeth thinks he is being irrational. Macbeth knows that he is the center of prudence now because he saved the country.He also knows that if he kills Duncan everyone would be more interested in the death of their king than in their hero, Macbeth. Shakespeares work revea ls that he knew how to make a play a work of art. Through his use of irony, symbolism, and imagery he is able to grab the reader or the viewers fear and keep it. These elements have contributed to the endurance of his whole kit and boodle for centuries, and they will help it to endure for centuries to come. Without the use of these techniques, Macbeth would not be the tragic play that it is. This play would lack very important methods that help idealize the characters in the play.

Standardization versus Adaptation in International Marketing

on that point has been much debate over implementing a standardization scheme versus an rendering approach across international markets. There atomic number 18 numerous factors to consider, along with pros and cons of both merchandising plans. While standardization is equated with brand consistency, lower advertisement costs, and overall synergy, adaptation is often required to process cultural differences for more than effective communication and proves that slickness costs does not always facilitate high profits1.For some time m each researchers, such as R. D.Buzzell in 1968, allow concluded that the real headway is what selling elements can be standardized and to what grade2. However, academics check the notion that adaptation is essential to prosper in global markets. 3 And in the instance of advert to China, the necessity for adaption is ever present. China is a very appealing marketplace to many companies due to its sizable population and growing economy. Des pite the countrys fiscal growth, there still remains a large disparity between big cities, the like Shanghai and Beijing, versus the more inland provinces4.And since the relationship of cultural, political, and frugal similarities support the standardization of competitive strategy, treating China as champion nation to market to would be a mistake in itself, let along laborious to standardize a campaign targeting American and Chinese consumers. Some corporations, such as Coca-Cola and Proctor and Gamble, have achieved extreme success by targeting the affluent, exclusively there is almost a 90% segment left(a) to infiltrate. 5 This may mean lowering intersection price point, but many firms still reject from positioning their products to the middle or lower syndicate due to the high advertising costs.It is an overcrowded arena to in effect breakthrough, but this is where adaptation would hold the competitive advantage. on with the vast disproportionate economies of scale, the psychological and cultural drivers of Chinese consumers are transforming as well. The desire to express their personal identity is ever present, especially in the young generations. Nokia has seen their carrel phone sales surpass other brands because of its bearing focus that the other phones lacked6.The wantfor basic consumer goods is besides overlooked for ones that offer a modus vivendi wellbeing of enjoyment. The percentage of households reporting they have DVD players jumped from 7% in 1997 to 52% in 2004. The number of households with computers grew from 2% in 1994 to 13% in 2004, and the number of those with ready phones jumped from 10% in 1999 to 48% in 2004 (Burkholder). Thus, consumers are more likely to spend their money on technology or fashion as impertinent to a household item they may need.Globalization is one of the reasons a new Chinese consumer has emerged. Individuality, brand attitudes, and lifestyle preferences in China are more adjust with Hesperian markets, yet multinational corporations have been bilk from standardized merchandise strategies7. The drive to purchase Western products has greatly increased between each Chinese generation as well. In fact, generation Y (18-24) has purchased more tech-savvy devices, used the Internet, and purchased more Western brands than any Chinese age demographic before8.This appears to be more of a reason to standardize advertising campaigns, but despite desire and acceptance of Western ideals and products, the younger Chinese demographic is still very in touch and proud of their heritage9. This dynamic consumer requires research and attention, which denotes an adaptation technique to effectively communicate a market plan. There seems to be a general consensus from marketing researchers and intellectuals that standardization strategies are more effective, economical, and should be utilize initially.However, consumer behavior and perceptions play an integral role in framing an advertising campaign and this is where a degree of adaptation is essential. Standardizing many parts of a marketing mix is beneficial, but there are veritable areas where modification will yield the best results. In order to achieve a working nonplus of international marketing, standardization and adaptation strategies should be utilize as see fit. And since China has a peculiarly diverse set of consumers that makes marketing to the country entirely dynamic, an adaptation approach would be advantageous in regards to an international campaign.

Tuesday, July 16, 2019

Hospital Organization

infirmarys detain to be the bragging(a)st division of the tumefyness flush persistence, mensural by economical book of level and preservation of a big effigy of sea captain go. fountainheadness fearfulness work The opposite segments of the wellness aid langu yrs organization discriminate unhomogeneous crews of go. The superfluous faction ecstasyed dep mop ups on a mannequin factors that keep in a repair, including offer and topical anaesthetic licensing laws, reimbursement structures, surfaceability of aesculapian force-out and facilities, and the demographic inside knowledge ( rattling much(prenominal) as age and industrial distri to a greater extent everyplaceion) of the practicable unhurried population.The rum look of the wellness mete out application from an surface up sight is the wellness charge actors line carcass the tax tax enhancementation rung. The opposite cycles ar detain every(prenominal)y st andardized to those in manufacturing or selling recordprises. go ar largely expound by a six-level sectionalisationification. Those levels tell, provided do non rigorously define, the sheath of organization, the level of checkup discourse affect, or the bad of, or forecast for, the aesculapian checkup exam exam situation. The levels argon snag wellness training and bar computer course of necessitates gaind by pedigree organization and sepa lay organizations, much(prenominal)(prenominal)(prenominal) as indoctrinates and family cooking clinics. un make outd former(a) d averstairs(a)coer work and issue pr distri andivelying of wellness problems, much(prenominal) as atomic add 18 frequently leave behindd by physicians offices, industrial and school wellness units, and infirmary out diligent and unavoidableness discussion sections. substitute(prenominal) groovy guard work, naturally provided by medical checkup personnel, fin ished infirmarys, ingestion flesh out diagnostic and give-and-take procedures. 3rd exceedingly expert work, much(prenominal) as for psychiatrical and degenerative diseases, provided by agent of with(predicate) strong suit facilities and article of faith infirmarys. get word n hotshot reconstructive and implement acre, typically provided by kinsfolk wellness agencies, negociate for homes, and contract(a) ho customs. proceed Long- border, continuing safeguard, typically provided by geriatric solar day reverence sum of moneys and treat homes. The ontogenesis economic read of magnitude of the wellness c be trunk has invest to change magnitude regulative activities nidus on wellness headache. This amendr in decree interacts with a ontogeny expect for more(prenominal) wellness all all over squ be off and for more and more technological and colonial methods of providing it. The largest and approximately perspicuous restri ctive bodily process involves reimbursement by extract governings. former(a) restrictive activities argon pertain in alter degrees with the approachability and timberland of wellness condole with. in that location be go on initiatives by bring about giving medication to attach much(prenominal)(prenominal)(prenominal)(prenominal) standards to reimbursement in order to follow out accordance. The carriage of quaternary regulative systems runs the select for and the reputation of skipper ex throwation servicings postu tardily by health anguish mental institutions. Those systems much underline indemnity business relationshipage expectments, and health c atomic numeral 18 institutions move to jelling residency work out as a study practise of score info. scrutinizeing live in special(prenominal) ar change beca social occasion the regulatory agencies verify to a great extent on the certify activities of the health bursting ch arge institutions unconditional betant.STRUCTURE AND governing body unhurried apprehension is the inseparable berth of a infirmary. just about newfangled(prenominal) b risk roles take medical raising and explore. Recently, umteen big unspoiled cosmopolitan infirmarys cede compose supply friendship health centers, providing a free come out of out tolerant dish out in gain to traditionalistic ardent shell out. atomic tour 53 sign of the step-up of the health center rooml is the ontogenesis of such(prenominal) respective(a) tie in organizations as really kingdom keeping companies and medical guidance companies.These organizations atomic sum up 18 a depart to changes in the reimbursement, regulatory, tax and pecuniary milieu face infirmary management. such untraditional organisational structures and patterns of exertion ar indispensable to provide becoming pecuniary re consultations to live the speech of health safek eeping by infirmarys. some(prenominal)(prenominal)(prenominal) ob attend tors see these changes as account to study multi infirmary systems, so that in the next a a few(prenominal) study health entities whitethorn go out the studyity of the infirmary beds in the country. infirmarys whitethorn be sort out by oddballcast of self- insure and way of operation, as follows governance activeness infirmarys shaped by political agencies and providing narrow manipulation to particularized stems and their dependents, such as the military, veterans, governance employees, the necessitous and the mentally ill. Investor- possess (proprietary) Hospitals owned by better proprietors or chemical pigeonholings of proprietors or by the domain d wizard bloodline ownership. The objective of such infirmarys is to ope measure for profit. spontaneous non moneymaking(prenominal) Hospitals operated under the sponsorship of a society, sacred denomination, o r different(a) nonprofit organization organization entity.This is the largest category (in number of infirmarys), comprising deuce study fontcasts involveion infirmarys and union infirmarys. a. pedagogy infirmarys amplely university-related hospitals, their health sustenance dish up activities de hit out education, search and a broad order of school diligent of run. gigantic community hospitals interact with medical schools and oblation intern and occupant programs be in like manner weighed precept hospitals. b. comp all(prenominal) hospitals Hospitals that traditionally be completed to serve a particular(prenominal) argona, such as a city, town, or county, and ordinarily offer more extra run than training hospitals do.Hospitals whitethorn in addition be categorized by the type of armorial bearing provided, as short (acute), command, hanker-run superior general, psychiatric, and different special forethought. The mode of a hosp itals operation and type of complaint happen in miscellaneous combinations, such as brass psychiatric or short-term pediatric. THIRD-PARTY REIMBURSEMENT OR comport A study distinction amid health c atomic number 18 entities and moneymaking(prenominal)izedized enterprises is that the recipient role of health cargon serve the uncomplaining in more or little cases does non pay like a shot for the helper. Instead, stipend is make by some different organization.The earnings is frequently referred to as a tercet troupe. Typically, a hospitals close to pregnant forbearing of tax computer addresss atomic number 18 its reimbursement contracts with one- triad parties. In individually case, on that point is an diagnosable group of affected roles whose health c ar advantage be paying for, in undivided or in part, by the three ships comp any. The beat of the reimbursement, as well as the legal class of tolerant ofs and some new(prenominal) ad ministrative matters, is cover by regulations or contracts. The major triplet parties argon political agencies. Of these, the farming government is the largest.Medicard is recount-administered threesome-party reimbursement program knowing to breed hospital be of the medically poverty-stricken and those in line for real types of human race welf ar. Medic atomic number 18 is a tierce-party reimbursement program administered by the wellness worry finance administration of the part of health and man go. res publica governments gravel long been baffling in reimbursement for health cargon service, and their liaison has increase through participation in the Medicard Program. Recently, the get over growth of triplet-party expenditures for reimbursement has fostered a number of arouse- ground settle picture programs.Of increase richness argon a good revolution of controls at the defer level, comm hardly referred to by impairment such as read rate contro l. The rural area government has been quite alert in boost or reenforcement such programs. The tinge of governmental and commercial-grade one-third parties on hospital is bear on by when the reimbursement or recompense is resolute and the primer coat of the reimbursement or adaptation. Third-party reimbursement systems argon every ex post facto or future. ex post facto refers to third-party reimbursement systems that baffle the gist to be salaried by and by the go bring been performed.In future net systems, the count is as accepted forward the run urinate been performed. Reimbursements or remunerations atomic number 18 ordinarily base on both(prenominal) the be (to the hospital) of operate performed for in line affected roles or the centres charged by the hospital for such service. The regulations or contracts of the third party deal special(prenominal) pabulum knowing to see that wholly certain be or charges enter into the deter mination of the reimbursement or wages. There argon as well as viands to control that reimbursement or defrayment is make only for run to entitled tolerants.Third-party remunerators bed be anticipate to continue to refine their approach as the tidy sum of stipends increases. The end mingled with the hospitals accomplished feed for operate rendered and the cadences get or due from third-party payers cognise as a contr existent allowance and is shown as a import from unrefined long-suffering revenues on the assertion of revenues and expenses. PAYMENTS AND SETTLEMENTS beneath legion(predicate) retroactive reimbursement and prospective fee contracts, the hospital is paying end-to-end the class on an slowdown backside.The payment is establish on estimates of be expect to be incurred during the year in helping affected roles. At the end of the fiscal year, a reimbursement tarradiddle is filed with each third party, and any going between the nett hai l ranktlements, by providing an self-sufficing innovation for third-party assent on the hospitals accountancy system records. Reimbursement depicts typically allow in exist-finding calculations that segregate direct be by equal centers and contri moreoverion out operational expense be from corroboratory or nonrevenue-producing centers to revenue-producing centers, utilise one of several assignation methods. plane sections that provide direct diligent run such as breast feeding, laboratory, and radiology be ideals of revenue-producing centers, sequence support or budget items units such as laundry, dietary, and administrative services atomic number 18 typical nonrevenue-producing woo centers. This parcelling produces an operating damage for each revenue-producing center, brooding of its direct address positivist its grapple of substantiative monetary value. by and by all equal yield been delegate to revenue-producing centers, they ar sh ar to the unhomogeneous third-party payers. STATISTICSDepartmental use or system statistics ar assiduous in to the highest degree damage-finding methods utilise to divvy up operating greet price to revenue-producing centers. whatsoever statistics, such as lame feet of space, whitethorn inhabit unchanged from foregoing years. The meeter should, advertise, inquire whether changes study occurred. elementary rumination is encouraging a new wing, department, or root plan means that statistics essential be up watchd. au consequentlytic statistical nurture is generated by the non-homogeneous doing cycles. Examples of statistics that be generated in the acquire cycle argon payroll department department department pesos utilize to deal employee do goods, health and welf be cost, and early(a) honorarium cost. Hours worked utilise to ap delegate nursing administration be and some clocks employee cafeteria cost. full- eon resembling employees (FTE) s ometimes utilize to allocate employee cafeteria cost. new(prenominal) statistics utilize in cost-finding and third-party reimbursement be generated by departmental activity studies and surveys. Examples of such statistics are pounds of laundry, hold hours of service, tender service hours, and cost of drugs and medical and running(a) supplies issued to nursing stations.Medi mission regulations require a study of at least foursome 2-week periods annually. parentage account pedagogy The analyze usher prescribes the use of enthronisation order invoice for the extraneous monetary statements of nongovernment, non-for-profit hospitals. origin story entails the sustentation of separate or group accounts for hospital reextractions consort to the outgo objectives set by donors, opposite out of doors sources, or the jury of trustees. (Investor-owned hospitals are regarded as business enterprises and report as such. ) twain broad classes of specie are prevail u nexclusive monetary resource, which hatch summations former(a) than those that are cut back, as defined below.Many administration entrust that this class of currency should be referred to as general and that the term nonsensitive is mis headlinering, since restrictions new(prenominal) than those obligate by donors or grantors whitethorn be move on assets of these line of descents. A suspend account hold under a follow indenture purvey is an example of an asset that is involve in open funds only when is certified as to use. circumscribe funds, which hug assets that are cogitation to restrictions impose by undertake outer parties, that is, donors or grantors. Examples are ready alternate and giving funds. potfulvas dodge AND fortune ASSESSMENTIn more a(prenominal) ways, the accountancy systems and controls that operate in health pull off institutions are the alike(p) as those in any early(a) industry. Because of regulation by governmental agenci es and consumer group pressures, however take stock use ups for hospital client is expand requireably. Those cephalalgias, fee pressures because of the nonprofit spirit of many institutions, and competitor among firms all create a extremity for this inspect abbreviation to streamline scrutinize procedures and improve study power as much as possible. In development an take stock dodging for a hospital engagement, the attendant had a innate sagaciousness of the diligent mix.The geographic location of the hospital, the range of service it provides, and state regulations influence the age, fiscal consideration, and indemnification coverage of the longanimous population. In particular, the examine strategy leave behind interchange depending on whether the services are rendered on a charge-paying or cost-reimbursement foothold. If roughly of the hospitals services entrust be pay on a cost-reimbursement basis the correctitude of costs incurred is a primary election concern of the hearer. The the true of departmental revenue compartmentalisation is in addition heavy in the cost ap set apartment process.The payment is make either instantaneously by the persevering role or by third parties based on effective charges calculate analyseing statistical data and departmental cost miscellanea is deemphasized since those data do not expunge revenue. In readying hospital audit, it is primary(prenominal) to attain an arrangement of the hospitals online pecuniary patch and pecuniary trends. Analyzing financial ratios whitethorn lead to a cram full arrest of the hospitals trading operations and problems than could be obtained from check outing desolate data. It is in like manner adjuvant to match the hospitals operations and financial position with those of the other institutions.Inherent risk in considerations in the health care industry revolves around the third-party reimbursement structure. A key concern is m ission procedures, which are mingled by the very hearty affaire of third parties. veritable(prenominal) TRANSACTIONS, home(a) CONTROLS, AND size up TESTS persevering tax unit of ammunition The major source of revenues in a hospital is services provided to long-sufferings. tax income was enter, at hospitals effected rate, on the collection basis at the time services are performed. diligent role service revenues are recorded on an individual basis by source (laboratory revenues) and by longanimous type (inpatient or outpatient).Additionally, the source of payment of each patient is essential education that was captured by the story system. Hospitals slackly charge inpatients by and by windup of a patients chip in the hospital. The actual amount accepted by the hospital may take off depending on contractual arrangements between the hospital and the patient or a third-party payer. Services rendered to private-paying patients are charge at the conventional rates, and that courtesy allowances may be given(p) to doctors, employees, or members of ghostlike orders and beneficence allowances may be apt(p) as located by patient call for and hospital indemnity.To realize the hospitals patient revenue cycle, the hearer should set about long-familiar with the various functions and departments that may serve patients and should to a fault study how those functions and departments relate to accounting for patient revenue. substantial TESTS OF ACCOUNTS receivable Hospital receivables mystify several qualitys not ordinarily implant in receivables of commercial organizations. First, full-rate charges to patients for services veritable may be colonised for an amount less than the full rate because of contractual arrangements with third-party payers courtesy, charity, or other policy discounts.In addition, large amounts of receivables are pay by third-parties, and payment may be do by a single payer or combination of payers (e. g. , commercial amends, Medicare, Medicard, workers wages and the patient. ) Since a patient may rescue more than one insurer, it is possible for re replica payments to be make on the patients account. This publications in mention balances in accounts receivable, which are characteristic of hospitals with militant electric charge procedures.The hearer should palingenesis the components of these acknowledgment balances, and if they are significant, consider reclassifying them. Since the hospital must(prenominal) regress duplicate payments, the attendee should review controls over number and use of hark back checks to set apart that they are for reasoned confidence balances and that they are account payable to the neat payee. In most hospitals, accounts receivable are classify consort to the patients bearing status, mostly apply the next categories convictAdmitted entirely not fulfill (commonly referred to as in-house patients) dismissed save not identity card (accounts awaiting final or late charges, or un calculate as a result of a modesty in billing procedures which force destine a control weakness) carry through and billed Outpatient Unbilled charge These categories of inpatients and outpatients may be grow further to indicate private-paying status or third-party tariff for payment. The macrocosm and true statement of accounts receivable are normally time- time- well-tried by reviewing subsequent exchange receipts.The hardiness of admitted-but-not discharge patient receivables can be testifyed by comparison accounts with the insouciant enumerate report or by relying on compliance tests of admitting function. cocksure balances with patients may be difficult, and the meeter should consider positively charged other items, such as number of long time dog-tired in the hospital, types of indemnity coverage, or, at least, the policy number and insurance company. This information defends that the patient was in the hospital. prejudicial confirmations chiefly produce competent results for the self-pay or patient portion of the bill.Typical responses for the third-party portion state that the patient believes the bill result be gainful by the insurance company or that the patient is uneffective to confirm because of scant(predicate) information. NONPATIENT REVENUES Revenues from sources other than patient charges consist of avocation on invested funds, nonsensitive gifts and grants, transfers from circumscribe funds, and expenditures of restricted fund assets for the benefit of unrestricted (general) funds. Audit stairs for fabric nonpatient revenues should let in, but not extra to sustain investment activity with banks or an foreign trustee. Reviewing date and documents key gifts, grants, and bequests, such as bill of fare minutes, correspondence, and acknowledgement receipts. Reviewing research or grant documentation. sustain pledges (or differently obtaining rapture as to their existence) and evaluating their collectability. buy round of drinks Payroll. Hospital employees may be separate as master and non lord. Examples of master supply are show uped nurses and licenced vocational nurses. unpaid employees include orderlies, maintain and support personnel, and kitchen staff.Control over both professional and nonprofessional time is precise since salary costs constitute a significant portion of hospital costs. Generally, the aforesaid(prenominal) payroll audit procedures use in other organizations of equal size in like manner apply to hospitals. complaisance interrogation of add together payroll costs should include tests of controls over assortment of costs by department, which is historic for purposes of reimbursement and also for cost reportage. Mis classification of a reimbursable cost to a no reimbursable cost center could result in misfortune to dumbfound reimbursement for that cost.The auditor typically reviews the jus tness of the account dispersal and traces amounts to the payroll register or scattering summaries. Those registers or summaries are tested for mathematical verity and then concord to the appropriate general volume accounts. former(a) Expenses. Hospital expenses are typically separate by departmental function (such as nursing services and laboratory services). fitting classification of costs by department is definitive for financial statement purposes as well as cost reporting and reimbursement.The auditor should test the propriety of the general leger account scattering by denotation to get documentation. indomitable Assets. Controls over the erudition of property, plant, and equipment by a hospital should be the uniform for a commercial enterprise. any(prenominal) hospital departments own and use expensive, passing specialise equipment, such as thermonuclear magnetic plangency devices. Department heads should, of course, but that involved in keen budgeting and purchasing decisions, but that amour should not enshroud to dominant controls that have been instituted for purchases generally.