Health and disease in human populations Essay Example | Topics and Well Written Essays - 500 words

Health and disease in human populations - Essay Example This essay outlines the hazards of agriculture on health with regard to diseases, illnesses, and work hazards; and will outline the benefits of farm production by taking a look at food security, physical and mental health, and social environments. According to Schenker (661-664), farming involves contact to a variety of respiratory toxins exposing farmers to various respiratory conditions. This includes contact to organic dusts through grain handling and enclosed animal feeding ways. For example, farmers that keep a large number animals can spend long hours in confined facilities exposing them to organic dust. Grain dirt is also inorganic dust and grains like sorghum appear to be the most associated with respiratory symptoms. Farmers risk exposed to bacterial, microbial, fungal organisms and toxic gases. Inorganic dirt is mainly soil component and has a high level of silica. This risk is associated mainly with farmers in arid regions. Chemical poisoning is another risk attached to farming practices. When not properly used can lead to death through poisoning. Price of medical attention, reduced productivity can be high. In emergent countries, wellbeing risks related to farming chemical products are having high chances of occur rence. Farmers in developing countries lack the knowledge on proper use of farm chemicals and regulatory systems of chemicals. Chemicals used in agriculture cause metal poisoning to natural sources of water. This can create immense health risks for populations that live in those areas. Agriculture practices provide reproduction places for disease and promote parasite longevity; cause loss of essential marauder species that control parasites increasing man-vector contact (Agricultural Development and Vector-Borne Diseases, 16). This includes parasites like mosquitoes. Irrigation schemes, crops grown, chemical inputs can all lead to the promotion of breeding of vectors that cause disease. Facilities

A clinical incident Essay Example | Topics and Well Written Essays - 2000 words

A clinical incident - Essay Example Mr. Halliday who had just undergone surgery for gastric carcinoma under general anaesthesia had respiratory distress during my posting in the post operative room. The anaesthetist advised tracheostomy. Immediately my senior whom I had assisted twice already in the procedure and observed it being done by her many times, posted me to the duty of assisting the anaesthetist to do it. I had half an hour to prepare myself, the patient and the family for the procedure. The moment that I learned that I had been posted, I felt a little shaky. Could I go through with it? It was my first participation in a tracheostomy. The senior boosted my confidence and told me she would be around if assistance was needed. First I ensured the availability of the emergency tracheostomy kit. I had to speak to the patient and his family of wife and son about the procedure and its outcome. The patient himself was a little hazy from the anaesthesia of surgery. The wife and son were easily convinced but they wanted to know whether it is just for now or long term. Informing them that it has been intended for a short duration now and is being done for controlling the secretions, I felt pleased that things had started off smoothly. Checking the list that is used for the packing of instruments and other equipment for the emergency tracheostomy during preparation for autoclaving, I felt everything needed had been ready. The outer tube, the snugly fitting inner tube, the flange which lies against the patient’s chest and the 15mm termination which fits all ventilators and respiratory equipment were the main components necessary (Tracheostomy care working group, 2000). The optional parts were the cuff which helps fix the tube in position, the air inlet valve which prevents the escape of air, the air inlet line which would allow air to move from the air inlet valve to the cuff and the pilot cuff which is an indicator of the amount of air in the cuff (Tracheostomy care working group,

Multiple Cuts Medical Treatment Case Study Example | Topics and Well Written Essays - 750 words

Multiple Cuts Medical Treatment - Case Study Example SH: the patient is an elderly man who lives alone in an own house. He is a widower and a retired soldier. He is a father to two sons, already married and away. He likes gardening and stays at home tending to his flower garden. He is wealthy and a possible target for burglars. O/E: Sharp cuts extending past the skin on the face and neck. The cuts have been partly sutured at the station and bleeding arrested. The patient looks calm and less anxious.Head and Neck: Second degree cuts on the face (3) and neck (1).Hands: A deep palmar cut, left hand that exposes a bleeder and nerves.Left Wrist: NADLt. palm: deep and sharp about 10cm extending from the proximal phalange of the thumb to the index finger.- Signs of previous bleeding noted, slightly swollen, no erythema, no atrophy, no sign of infection, no bruising, regular shape and no deformity-on exploration, no foreign body seen, wound bed pink in colour and no underlying structure exposed (Davies et al. 2011, p.17). Movement:Active: Flex ion-FROM with minimal pain on anterior aspect of distal phalanx Extension-FROM, pain free movementAbduction-FROM, pain free movementAdduction-FROM with minimal pain on anterior aspect of distal phalanxMedial Rotation-FROM with minimal pain on anterior aspect of distal phalanxPassive: Flexion-FROM with minimal pain on anterior aspect of distal phalanxExtension-FROM, pain free movementAbduction-FROM, pain free movement

Current Intellectual Property Rights Essay Example for Free

Current Intellectual Property Rights Essay They say the internet is best source of information when in reality it translates as the best source of information that can be stolen. Current intellectual property rights laws seem to be just pile of papers under a politician’s secretary’s desk. The irony is that it lacks the capability to respond to violations it was intended to contest. If the present conditions continue, new ideas are in danger of being copied and thus hampering their developments. Intellectual property right basically means legal entitlement to intellectual works—such as names, inventions, trade secrets and written and recorded media— thus keeping it safe from being stolen. This is quite problematic because there the notion that no one can be original anymore exists and people don’t seem to care about a work being original at all. Sometimes violations may come in a form of reconstruction of a work, using another person’s work as a model, but if studied closely, they are merely imitations. Violating other’s intellectual property is needless to say a very unethical action. Opportunists save themselves time and the very difficult task of coming up with something original. These violations can be simply called theft in the realm of physical property. Legal problems concerning physical property are much resolved compared to the vague realm of intellectual property. Violations such as theft can be easily charged to the violator of a physical property not legally entitled to them and the properties are properly given legal protection. Protection of intellectual properties is the main objective of the law, but the broadness of the description of the law weakens its credibility. The term â€Å"intellectual property right† is one of the most controversial terms of the present era. It is still disputed and still globally unresolved. It is only half a millennium since the first patents and copyrights were made. Current laws seem to be unqualified to be the solution of eradicating violations to intellectual property rights. The formulation of such laws is obviously inadequate and requires in depth revisions since the problem is still rampant. On the other hand, some critics of the laws says that intellectual property are just present because of they serve a utilitarian purpose. These laws are passed because it would be much convenient to everyone than having them not exist at all. Still, many argue that it is not utilitarian at all because it can only be put into use by cases in which evidences can give support. Unfortunately, ideas can’t be sealed in a plastic bag and presented to the court. And even if these laws are present, a system that can monitor the World Wide Web seems to be far from the capacity of current technology. Since this an international problem, there is no legal system to resolve intellectual property violations if the parties involved are from different countries. Another big question is: who will be enforcing this law? There a group that is capable and has the resources to apprehended violators spread across the globe, so violators are still Not all authors have enough resources to have their work patented. Many authors don’t even bother to have their works copyrighted because they view the process of it as bothersome and expensive. Some even view it as inadequate and has weak credibility. Many are resorting to publishing their work through the internet which is the feeding ground for violators. This poses a threat to the development of new technologies. Companies are now, more than ever dependent on the internet. Violators are not merely copy-and-paste people, some are high-skilled computer hackers that may be employed to steal vital information from the competition. The realistic solution is not to be dependent much on the internet until the intellectual property right law is enforceable and serve its original function. Many is in doubt whether that time may come, but the important thing is that all of us should respect not just the law but the rights of our fellow human beings to create original works and be granted legal rights to those works. References Andersen B. 2006. Intellectual Property Rights: Innovation, Governance, and the Institutional. USA: Edward Elgar Publishing Christensen C. M. 1997. The Innovators Dilemma: When New Technologies Cause Great Firms to Fail. Boston, Massachusetts, USA: Harvard Business School Press

William Shakespeare :: essays research papers fc

William Shakespeare William Shakespeare is an extraordinary poet and playwright. His works express all emotions and meanings. As you will read, you will explore the life and times of Shakespeare. You will learn about his successes and his struggles. William Shakespeare was a magnificent asset to the world. In Stratford, Avon in Warwickshire on April 23, 1564, a legend was born. His name was William Shakespeare. He was baptized in the Holy Trinity church three days later. Shakespeare also died in Stratford on April 23, 1616. Shakespeare’s father, John Shakespeare, was a leather merchant when he married Mary Arden, an inheritor of farmland. William Shakespeare was one of eight children. John Shakespeare later became a member of the city council and a respected bailiff. Due to his respectable position, John Shakespeare was given free tuition for his son, William to attend a Stratford grammar school. At the age of six, William Shakespeare began his education at school where he was involved in small parts of the school plays. In school, his strongest subjects were astrology, medicine, and law. Although Shakespeare did not attend a university, he had great knowledge of Latin and Classical Greek. As a boy, he also learned many things from places other than school. Shakespeare enjoyed the woods, fields, birds, insects, and small animals. Later, he was fond of outdoor sports such as, hunting, hawking, and fishing. At the age of eighteen, on November 28, 1582, William Shakespeare married twenty-six-year-old, Anne Hathaway. Their first child, Susanna, was born in 1583. Two years later in 1585, twins, Hamnet and Judith were born. Sadly, Hamnet died at the age of eleven on August 11, 1596. Shakespeare’s excitement for poaching caused him great trouble. In about 1584, he was caught hunting on Sir Thomas Lucy’s land. Because of this trouble, he was forced to leave his hometown and move to London. In 1592, at twenty-eight years old, Shakespeare was recognized as an actor and playwright, as well as being mentioned in another man’s book for the first time. In his book, Robert Greene, a playwright, accused Shakespeare of borrowing other people’s work. During the period of 1592 to 1594, when London theaters were closed, Shakespeare wrote his earliest sonnets and poems, â€Å"Venus and Adonis† and â€Å"The Rape of Lucrece†. Shakespeare’s childhood friend, Richard Field, printed both poems. Until 1598, William Shakespeare’s theater work was done in a district, northeast of London in the parish of Shoreditch.

Ethical Issues Reflection Essay

Organizations today are faced with many issues. A major challenge is dealing with and determining a code of ethics. Ethics involves the study of moral issues and choices (Kinicki, 2009). Many organizations today are faced with unethical behavior that occurs throughout the company. Ethical and unethical conduct is the product of a complex combination of influences (Kinicki, 2009). They stem from the individual who has their own personality and values out to the internal organizational influences such as: organizational culture, ethical codes, and organizational size and also the external organizational influences which are: political/legal, national culture, and environment. The underlying question is â€Å"Why are ethical issues a major concern for an organization?† Ethical issues can cause an organization legal problem. For example the legal issues that News Corp board member Lachian Murdoch is facing, as stated in the Wall Street Journal this week. He is charged with allegations that he was involved in an attempt by the company’s Australian unit to offer favorable coverage in return for political support in the late 1990s (Critchlow, 2011). Murdoch denies any wrong doing and stated he was never involved in lobbying. He stepped down as News Corp’s deputy chief operating officer in 2005, by remained at the company only as a nonexecutive director and a voting stakeholder (Critchlow, 2011). Research shows that illegal and unethical issues happen for several reasons. For example (1) large firms are more likely to commit illegal acts than small firms; (2) although the probability of such wrongdoing increases when resources are scarce, it is greatest when resources are plentiful; (3) illegal behavior is prevalent in fairly stable environments but is more probable in dynamic environments; (4) membership in certain industries and a history of repeated wrongdoing are also associated with illegal acts; and, (5) the type of illegal activity chosen may vary according to the particular combination of environmental and internal conditions under which a firm is operating (Sims, 1992). Other reasons ethical issues are a major concern for organizations is that  it can lead to a potential loss of profit. Experts estimated that U.S. companies lose about $600 billion a year from unethical and criminal behavior (Kinicki, 2009). In order for a business to be considered successful there profit margin has to stay up. On the other hand it has also been shown that a commitment to ethics can be potentially profitable for an organization. Evidence has suggested that profitability is enhanced by a company being honest and having corporate citizenship (Kinicki, 2009). Managers should always be prepared to encourage and focus on improving on-the-job ethics. The number one way they can do this is by behaving in an ethical manner themselves. Managers are role models whose habits and actual behavior send signals about the importance of ethics (Kinicki, 2009). Secondly it is important to develop a meaningful code of ethics. The code of ethics should be given to every employee, and supported by upper management. Also it is a good incentive to offer rewards for compliance and reprimand for noncompliance. Third it would be a great idea to provide each employee with ethics training. Employees can be properly trained to identify and deal with ethical issues through seminars, video, and internet training sessions (Kinicki, 2009). Finally managers should reinforce ethical behavior. For example when you use repetition when teaching children they tend to repeat what they are taught. Therefore if managers reinforce ethical behavior it will become a constant in t he organization. A successful ethics and compliance program improves employee engagement, heightens profitability, and diminishes risk for any company. Whether your organization has an existing compliance program or needs to build one from the bottom up, it is always the right time to make ethics and compliance training a foundation of your business. References Critchlow, Andrew;Murdoch Son Denies Lobbying Lawmaker 2011 Kinicki, A & Kreither, R. (2009). Organizational Behavior:Key Concepts, Skills, Best Practices.(Ashford 4th ed.). McGraw-Hill Sims, R.R. (1992). The Challenge of Ethical Behavior in Organizations.Journal of Business Ethics.

Confucius “The Analects” Essay

From ancient time, the question of good and decent society has been the major concern in philosophical thought. Philosophers and political figure, clergy and common people have tried to answer the question â€Å"What makes of a good society?† Confucius creates its own values and moral rules changing understanding about a self and the decent society. His philosophy can be describes as a critical thoughtfulness which has a great influence on his world interpretation and views on decent society.   Confucius states that individuals should be free from committing immoral acts. â€Å"The man of virtue makes the difficulty to be overcome his first business, and success only a subsequent consideration;-this may be called perfect virtue† (Confucius, n.d.). Decent society can be constructed by doing what is right, and only when a person can reach the state of true utility he lives in a good society. All actions of people are aimed toward the positive, and purpose is in nature. Confucius is against formal laws which limit freedom and welfare stating that only moral principles play a crucial role in social order. On the other hand, Confucius believes this to be a sort of self-deception, demeaning freedom and turning lives into something which is determined. â€Å"Extravagance leads to insubordination, and parsimony to meanness. It is better to be mean than to be insubordinate† (Confucius, n.d.). Every personal can be a leader if he keeps strong moral principles and values. Confucius underlines that if a person follows moral rules there is no need to guide this person. Living opposed to such wisdom has caused stress and unnecessary war which led to social and moral decay. To do so one must make choices in the full recognition in order to become consciously free and take responsibility for actions. An inauthentic life on the other hand is that which pretends and tries to reject the idea that humans are free. This approach is a very attractive one to take because freedom can be agonizing and people often make excuses to detach themselves from the choices they make. If the state guides and controls its citizens it deprives them freedom and free will which lead to stress. If people cannot control their needs and desires they can be compared with animal driven by instinct of self-preservation and fear. This leads to unnecessary wars and conflicts such as the thirty years war (1618-1648), Nazism, Napoleonic wars, etc. If rulers do not follow moral principles, it leads to wars. Confucius states that a society should live nobly and in peace for at least a hundred years before people can count on the continuity of a society that remains noble and peaceful. This argument can be explained by the fact that a hundred years is a period of time when three generations of people will change each other living no space for old virtues and traditions. â€Å"If a truly royal ruler were to arise, it would stir require a generation, and then virtue would prevail† (Confucius, n.d.). Their values, religious and ethical, reflect on their relationship to a higher order of existence, whether one perceives it as an eternal force, the universe, a defined spiritual entity, or a concept that answers to a basic human need for a sense of order behind the turbulent appearance of everyday life.   Notions of â€Å"the noble society† are based in the instinctual/intuitional self that has been covered over and ignored by modern thought (Jensen, 1997). Any part of the world will resemble an utopian society because the society cannot be classless. Every society is based on the opposition between poor and rich classes, labor and capital, rulers and subordinates. Economic equality is impossible, because the core of the society is the division of labor and resources which determine social class and economic conditions of its citizens. Increased freedom causes frustration among members of the society because it limits their behavior and their attempts to satisfy their personal goals. Also, a society cannot exist without rulers and military, because it has to protect its citizens from foreign intervention. References Confucius The Analects. n.d. Available at: http://www.wam.umd.edu/~stwright/rel/conf/Analects.html Jensen, L.M. Manufacturing Confucianism: Chinese Traditions & Universal Civilization. Duke University Press, 1997.   

Americas Tv Role Model Essays - Television, Series, Entertainment

Americas Tv Role Model Essays - Television, Series, Entertainment Americas Tv Role Model Americas TV Role Model What America needs is a family like The Waltons, not families like The Simpsons - at least according to President George Bush. A strange remark, given that one does not normally expect the President of the United States to pass judgments on television dramas like The Waltons, let along cartoon shows like The Simpsons. The producers of The Simpsons were quick to respond, by making Bart Simpson remark that the Simpson family was really just like the Waltons family - waiting for the end of the depression. The Waltons were an imaginary rural family waiting for the 30s depression to end, while The Simpsons are a postmodern family of today. Both belong to the curious history of the American TV family. A history so central to the past, present and future of American culture that no one - not even Presidential candidates, can afford to ignore it. Before radio and television, the family home was a space that could function in relative seclusion from public life. In the advice manuals of Victorian times, the ideal middle class home was one that sheltered women and children from the evil influences of the public sphere. The virtues of thrift and self-improvement - the sort of values Bush associates with the Waltons - were a 19th century notion of the good life. In this vision of the family, men worked in the outside world and had the final say at home; women were to be protected from the outside world but managed the day-to-day business of the home and the raising of the children. Of course, things were not like that for many people, but this was the ideal that the home manuals proscribed. Every good middle class Victorian home aspired to have a piano, and women were supposed to learn to play it teach the children to play it also. The piano was a civilizing influence, supposedly. With the rise of consumerism, however, all this began to change. The phonograph, the radio and finally the television replaced the piano. The virtues of thrift and self-improvement gave way to consumerism and the pursuit of leisure for its own sake. Conservatives have always decried these changes and called for a return to the old ways, but modern capitalism depends on its consumers to keep going. Without this shift in family life from thrift to spending and from self-improvement to consumption, the industrial age might never have kept going. Indeed, the collapse of the economy that produced the return to thrift and discipline exemplified by The Waltons TV family happened in part because consumerism didn't quite take off in the 20s. It was only after the massive expansion of manufacturing that took place during the war and the deliberate efforts to turn war production into consumer production that the conditions were set for the kind of TV family we know today. The 50s saw a tremendous boom in housing construction. Young couples who had put their lives on hold during the war got into home making with a vengeance. The period of suburban ecstasy had begun. One of the new consumer technologies that filled the new suburban homes was the television. By 1955 about 65% of American homes had one. Like all new media technologies, it began by reproducing the popular fare of the media it replaced. Just as the early gramophone records were reproductions of popular music hall tunes; early television reproduced popular radio shows. This is the first phase of any new media - when it borrows and adapts the formats of the old media. Not all of the popular radio programs successfully made the transition to television. Father Knows Best, a well-known TV situation comedy of the fifties, was one program that did survive the transition from radio to television. Interestingly, the 'ethnic' radio sitcoms like Amos'n'Andy and Life with Luigi did not. The general public would listen to, but not watch, minorities on television. Father Knows Best is typical of early American TV families. Its name sums it up, really, and sums up how different it was from The Simpsons. Homer Simpson usually hasn't a clue what is best for his family or even for himself. He is a figure

Love Development Essays

Love Development Essays Love Development Essay Love Development Essay Zick Rubin (1973) developed a more modern scale to measure romantic love versus friendship. Rubin claimed that romantic love was made up of three elements: attachment, caring, and intimacy. Caring means view the other persons needs and happiness as much as your own. Attachment is a person’s need to receive care, approval and physical contact with another person Intimacy is sharing of desires, thoughts and feelings with another person. Many people may confuse about the reason why do human being require love development. In fact, love is vital for us. Love can give us a beautiful and special moment. Such special moments brings happiness to our life. Without love, our life would lack these happy moments so that our life would be incomplete. Life with love can become a wonderful journey so we can have a lot of important memories. Love gives us strength and power to face difficulties and weakness. It helps us survive the bad moments and handle our negative emotion. We need love in our life for support and to give love and support to the person we love. Love is important because it brings people to together. Love can form the tight relationship. Human are social creatures. We need different interrelationship to live. We can share the obstacles of life and the happiness in life that comes our way with our lover. We need love in our life for support and to give love and support the person we love. Love provides a future with happiness. People face lots of problem and need support. Love promises a support for a lifetime. People can survive because of love. According to J. A. DeVitos six stage theory of relationship development, the six major stages are identifiable: contact, involvement, intimacy, deterioration, repair and dissolution. According to DeVito, Joseph A. (2006) Human communication: the basic course(10th ed.), relationship development includes the initial contact stage as well as increasing involvement and intimacy. Contact- When one person first meet with

The Educational Needs of Students with ODD

The Educational Needs of Students with ODD Oppositional Defiant Disorder (ODD) is one of two pediatric behavioral disorders defined by the Diagnostic and Statistical Manual V (DSM V) that are included as qualifying disabilities in the Individuals with Disabilities Education Act (IDEA). While not as serious as Conduct Disorder, whose symptoms include  aggression and property destruction, ODD still compromises a students ability to succeed academically and develop meaningful relationships with peers and teachers. Students diagnosed with ODD may be found in general education settings if it is determined that the disorder does not prevent them  from participating fully in the general education classroom. It is also possible that some students with ODD in programs for Emotional Disturbances can manage their own behavior well enough that they can successfully be integrated into general education classrooms. Symptoms of ODD Students with Oppositional Defiant Disorder exhibit the following symptoms: Anger and resentmentTendency to argueShort temperUnwillingness to comply with adults requests or rulesTendency to annoy peopleSpite and vindictiveness A mental health professional would only make an ODD  diagnosis if the above symptoms occurred more frequently than they do in a comparable age or developmental group.  Fifteen-year-olds often argue with adults, and they can be touchy or easily annoyed, but a 15-year-old diagnosed with ODD would be significantly more argumentative or touchy in a way that affected their day-to-day functioning. Co-Morbidity with Other Behavioral Challenges or Disabilities The DSM V notes that a significant number of children seen in a clinical setting for Attention Deficit Hyperactivity Disorder (ADHD) are also diagnosed as having ODD. The manual  also notes that many children with impulse control problems are also frequently diagnosed with ODD. Best Practices for Students with ODD All students benefit from classroom settings with structure and clear expectations. It is critical in both general education settings where students with ODD are included, and in  self-contained settings,  that the expectations are clear, explicit, and above all consistent. The most important elements of a successful classroom are: A Structured Environment: Some assumptions about how a classroom should be organized may be inappropriate for students with ODD. Seating arrangements that put children into clusters of four may be fine in settings where children are raised with high expectations but may create too many opportunities for disruptive behavior among children with ODD. Students with ODD often use seating arrangements as occasions for high drama that are much more about work avoidance than interpersonal dynamics. Remember, your role is to be a teacher, not a therapist. Seating students in rows or pairs is often the best way to start the school year. Routines:  Unlike strict rules, routines make expectations clear in a way that is value-neutral. Instead of creating a rule that says Never get out of line, create a routine where students get used to standing in line, walking without touching or bothering their neighbors, and getting quickly and quietly to their destination at school. Establishing routines means being pro-active, and planning thoroughly what your classroom expectations will be. Where will students place their backpacks? Will they be able to access them during the day? Only before lunch? How does one get the teachers attention? Do you raise your hand, place a red cup on top of your desk, or hang a red flag from  your desk? Any one of these options could help create a routine that works well in a structured class. A Reinforcement-Rich Environment: Pay attention to the things your students like or think are important. Most boys (the majority of children with ODD) love free time on the computer, and most schools block access to  objectionable sites. Let students earn their time on the computer by completing academic tasks, by earning points for appropriate behavior, or by reaching behavioral or academic goals. A Calm and Collected Teacher: The function of the behavior associated with Oppositional Defiant Disorder is often to engage people in authority in a tug of war or power play. As a teacher, the most important thing is not to engage in a battle that no one will win.

Marketing strategies, analysis and recommendation of WHIRLPOOL washing Dissertation

Marketing strategies, analysis and recommendation of WHIRLPOOL washing machine - Dissertation Example Hence, it is quite expected that Whirlpool has used effective marketing strategies over the years in order to sustain its dominance in the industry. This paper tries to investigate the current situation of Whirlpool as well as several of its strategies. It includes valuable information regarding Whirlpool’s current market share, sales volume and profitability. The paper mainly focuses on the washing machine industry which is an important part of the home appliance industry. Strategic tools like SWOT are in use to analyze the current situation of Whirlpool as a washing machine producer. Once the analysis is done recommendations are made for the company. Recommendations are mainly in the form of segmentation, targeting and position as well as in the form of marketing goals and objectives that should be achieved by the company in order to stay ahead of its competitors. Whirlpool Corporation Whirlpool Corporation is one of the leading names in the world of home appliances. The com pany is involved in the manufacturing and marketing of different products starting from washing machine to microwave, from air conditioners to refrigerators. Major brands that are marketed by the company include Whirlpool, KitchenAid, Maytag, Amana, Jenn-Air, Consul, Bauknecht and Brastemp (Whirlpool Corporation-a, n.d.). The USA based company was founded in 1911 by Lou Upton. At present the company has significant presence in almost all the countries in the world. It runs almost 67 manufacturing and research & development centers throughout the world. Furthermore, the company employs close to 70,000 people. The vision statement (Every Home†¦ Everywhere†¦ with Pride, Passion and Performance) of Whirlpool reflects that the company considers each and every home as its domain and every customer and his/her activity as an opportunity (Whirlpool Corporation-a, n.d.). The mission statement of the company is â€Å"Everyone, Passionately Creating Loyal Customers for Life† ( Whirlpool Corporation-a, n.d.). It defines the point of area where the company is focusing now. It is very difficult for any organization to retain its leading position for a period of almost 100 years and without strong values it is next to impossible. Whirlpool’s success is greatly dependent on its values. Five major values that Whirlpool believes in are respect, teamwork, integrity, diversity and spirit of winning. Financial Condition With net sales of almost $18 billion, Whirlpool is one of the financially sound organizations throughout the world. However, the recent global financial crisis has affected the company’s overall performance as the demand of various home appliance products was decreased dramatically. In 2007 Whirlpool’s net sales were reported to be almost $19.4 billion, but in the next year the figure was lowered to $18.9 billion and in 2009 the company’s net sales were $17.1 billion. However, with the recovery of all the major economies in the world, Whirlpool has pulled and placed itself again in the positive growth track. According to the company’s last annual report it has a long term debt of $2,195 million (Whirlpool Corpor

Socio-cultural Influences on Consumption Japan Speech or Presentation

Socio-cultural Influences on Consumption Japan - Speech or Presentation Example Shintoism and Buddhism are the major religions in Japan. Some people practice both, as the religions complement each other in many ways. Coming to the language, Japanese is official and widely used, even in case of business communication. Interpreters do the translation in case of language-handicap experienced with overseas business clientele. They expect their language to be valued, even while using it for business, promotional or packaging purposes. People are respected by age and the ancestors are worshipped in Japan. Extended families consisting of uncles, aunts and grandparents were of common occurrence until recent years, when the hike in real estate prices made nuclear families more feasible. However, all the relatives meet up during festivals. Thus, the consumption pattern of the consumers have changed based on the variations in the family structure. Food is an essential part of Japanese culture. The head or the eldest or the most important person is allowed to start the meal first. Soup is an accompaniment, rather than being a starter and slurping noodles even in formal meetings is usual. Japanese remain communicate less while eating, because mealtime is meant for enjoying food. Their food philosophy is of total well-being, termed as Shokuiku. Brief cereal breakfasts, packed or bought lunches and detailed dinners with family are common (International Markets Bureau, 2010). Japanese consumers hold certain taboos, which need consideration in understanding their behavior. Saying ‘no’ is not of common practice in Japan. Pointing anything with chopsticks; usage of number ‘4’; white shirt, black trousers and black suit; exchanging food with chopsticks, etc., remind them of death and funeral and thus, these gestures must be avoided (kwintessential, 2004). Harmony and cooperation are the values that are promot ed in Japan. Education, home and business settings revolve around working with others, being polite even in case of disagreement and learning to live in collaboration. Thus, the societal norms in Japan are community oriented. Diligence and empathy are part and parcel of their behavior, which places the thoughts and feelings of others, before one’s own (Kogler, 2006). People assist others who need their help, by putting aside their own job at hand and they feel embarrassed when they are not in a condition to do the needful. This again reflects the emphasis on consumer service orientation and apt response to command and authority of the employees in the nation (kwintessential, 2004). The code of conduct for businesses in Japan essentially emphasizes courtesy, compassion and consideration. Maintaining a business card in Japanese, exchanging it on important occasions and treasuring those extended by the others form a part of this protocol of reverence. While attending a business gathering, everyone is expected to look well-groomed, formal and be punctual (kwintessential, 2004). Establishing long-term business relations is preferred to immediate

A paper about the nature of religion Essay Example | Topics and Well Written Essays - 1500 words

A paper about the nature of religion - Essay Example What happens when a person dies?, Is there God?. How one should live? Why human beings should not commit sin? There are many different religions in this world; all of them have their separate set of beliefs and rituals, each unique and entirely different from the other. Yet a common thread binds through them all – that religion should stand for the common good of all; that its ultimate aim should be the welfare of all human as opposed to serving the purpose of those who believe in a particular sect. Scholars the world over have viewed religion differently and therefore have promulgated a variety of theories while defining the term religion. However most definitions, the modern scholars think are found wanting in terms of being able to communicate clearly what the scope of the word should really encompass. Some of the definitions are too vague and unspecific that they fail to adequately demarcate religion from other areas of human thought such as law, psychology, and physics etc, while others are too narrow describing religion in terms of a particular religion or culture. The Encyclopedia of Religion describes religion as: â€Å"When more or less distinct patterns of behavior are built around this depth dimension in a culture, this structure constitutes religion in its historically recognizable form. Religion is the organization of life around the depth dimensions of experience — varied in form, completeness, and clarity in accordance with the environing culture." From t his definition it emerges a definite culture and pattern of behavior, and it determines the organization of life within that community. Max Muller a German philologist and orientalist who created the discipline of comparative religion has defined religion as, "The living kernel of religion can be found, I believe, in almost every creed, however much the husk may vary. And think what that means! It means that above and beneath and

Why standards Essay Example | Topics and Well Written Essays - 1500 words

Why standards - Essay Example Although this paper will focus most on standards in reference to technical scientific requirements and standards, they are of course important in general too, and have extremely widespread importance and relevance. Introduction A standard in its definitive sense is ‘a required or agreed level of quality or attainment’ (Merriam-Webster). In other words, it is a published set of guidelines that defines a certain criteria that an object, measurement, procedure or otherwise should fit into. It set out rules that act as definitions or references for anything in particular and are expected to be enacted exactly as they are without change or adjustment. Standards are generally enforced not as rigid rules to make things more complicated but rather to simplify things when viewing from a bigger picture. Standards allow all involved in something, whether it is a researcher looking to publish a bit of information, or a student wishing to learn something, or a manufacturer aiming to sell a product, or a consumer wishing to buy one, to effectively and exactly explain what they are offering or understanding, without ambiguity or confusion (Brownell, 1917). Where these standards are used and how they are used is what this paper will now begin to examine. Consider the standards employed by a manufacturing industry. To a certain measurable level as a standard reference point is very important for them for a great number of reasons. Without manufacturing norms, products would have little to no mobility. Each country and manufacturer would be working on their own terms of reference, thereby making it difficult for a consumer. A typical consumer will buy products from different manufacturers or will use services from different companies, and will ultimately have them all at use in one place. It would therefore be redundant and a hassle to have one particular product in one specific room only and be unable to use anything else with it, as they would not be standardized to work with each other. Furthermore, if you consider using the product or service in another country, unless the plugs, sockets, voltage supply required, power consumed etc were not standardized, it would be impossible to import or export a product for any widespread use. In terms of science though, standards have an importance so immense that without them science would not only be unable to progress, rather they would face setbacks so severe in the form of chaos and confusion that it would ultimately do more damage than good. One main reason for this is that science is not localized. It is universally applicable, universally required, universally used and therefore, universally researched upon and worked with. When there is a subsidized standard in place, a scientist in Muscat can pick up the thesis of a scientist in Russia, build upon it, research it further and produce a paper with terms and references of a specific format so that tomorrow, when someone in yet another country wi shes to learn from it, they will do so without confusion and conflict. Communicating on a standardized subject is far easier than having to communicate on a relative subject where first you would have to explain your terms of perspective and then get your point across. Luckily, some standards have been in use for so long and so widespread that they have become second nature to use and alternates are not even considered. For example, when illustrating the size of an object, without a standard form of measurement, we would have to employ words like small and big, which are relative terms. To say something is very small could mean a very large number of things,

Art peried Assignment Example | Topics and Well Written Essays - 500 words

Art peried - Assignment Example o flourished during the period between the two great wars, when the west face steep industrialization that had an outstanding impact on their culture, and it was unique style as it did embrace technology, in fact, this is the major distinguishable factor from the early organic motifs and the much-loved earlier style, the Art Nouveau. Sheumaker and Wajda (2008), Art Deco rejected excessive historicism, and instead relied on a style that suited the modern times, ad traversed very many field which included architecture, fashion, transportation, graphic design, furniture and amongst others. During this period, Art Deco was a symbol of opulence, mystique, and energy. Historical analysis of the style points to an architect Le Corbusier as the one who coined the term in 1925 to refer to arts expo during the same year. In the United States, the Empire State Building in New York architectural style had a heavy influence from the Art Deco style. The Art Deco has achieved a certain level of renaissance as more people opt to incorporate it bold and lavish colours to the comfort of their homes. In fact, the Art Deco is some of the latest trending ideas that could potentially be available throughout human existence on earth. The Art Deco provides an allowance for a creation of a genuinely unique home interiors and shows to the world creativity and sense of style. Art lovers do love to portray accents in Art Deco and turn rooms to spectacular pieces of arts. In decorate an interior, it is important to add the French chic into the present interior art, to match with the Room furniture and featuring straight lines or curvy shapes, monochromatic and contrasting color combinations. Further, exuberant finishes and lavish fabrics are added plus decoration outlines that have zigzags, stripes, chevrons. Finally to the living room, spare some prominent wallpaper patterns add drama and glamour  so that the modern interior design and hom e decorating achieves the style of the great Art

Why standards Essay Example | Topics and Well Written Essays - 1500 words

Why standards - Essay Example Although this paper will focus most on standards in reference to technical scientific requirements and standards, they are of course important in general too, and have extremely widespread importance and relevance. Introduction A standard in its definitive sense is ‘a required or agreed level of quality or attainment’ (Merriam-Webster). In other words, it is a published set of guidelines that defines a certain criteria that an object, measurement, procedure or otherwise should fit into. It set out rules that act as definitions or references for anything in particular and are expected to be enacted exactly as they are without change or adjustment. Standards are generally enforced not as rigid rules to make things more complicated but rather to simplify things when viewing from a bigger picture. Standards allow all involved in something, whether it is a researcher looking to publish a bit of information, or a student wishing to learn something, or a manufacturer aiming to sell a product, or a consumer wishing to buy one, to effectively and exactly explain what they are offering or understanding, without ambiguity or confusion (Brownell, 1917). Where these standards are used and how they are used is what this paper will now begin to examine. Consider the standards employed by a manufacturing industry. To a certain measurable level as a standard reference point is very important for them for a great number of reasons. Without manufacturing norms, products would have little to no mobility. Each country and manufacturer would be working on their own terms of reference, thereby making it difficult for a consumer. A typical consumer will buy products from different manufacturers or will use services from different companies, and will ultimately have them all at use in one place. It would therefore be redundant and a hassle to have one particular product in one specific room only and be unable to use anything else with it, as they would not be standardized to work with each other. Furthermore, if you consider using the product or service in another country, unless the plugs, sockets, voltage supply required, power consumed etc were not standardized, it would be impossible to import or export a product for any widespread use. In terms of science though, standards have an importance so immense that without them science would not only be unable to progress, rather they would face setbacks so severe in the form of chaos and confusion that it would ultimately do more damage than good. One main reason for this is that science is not localized. It is universally applicable, universally required, universally used and therefore, universally researched upon and worked with. When there is a subsidized standard in place, a scientist in Muscat can pick up the thesis of a scientist in Russia, build upon it, research it further and produce a paper with terms and references of a specific format so that tomorrow, when someone in yet another country wi shes to learn from it, they will do so without confusion and conflict. Communicating on a standardized subject is far easier than having to communicate on a relative subject where first you would have to explain your terms of perspective and then get your point across. Luckily, some standards have been in use for so long and so widespread that they have become second nature to use and alternates are not even considered. For example, when illustrating the size of an object, without a standard form of measurement, we would have to employ words like small and big, which are relative terms. To say something is very small could mean a very large number of things,

Implementation of the Saudi Mortgage Law Developing an Effective Research Paper

Implementation of the Saudi Mortgage Law Developing an Effective Mortgage Market in the KSA - Research Paper Example It was also gathered that the main purpose of envisaging the law was to develop secured financing in secondary market and to protect interest of borrowers as well as that of financiers regarding mortgages (Bloomberg â€Å"Saudi Mortgage Law Opens Kingdom to Home Lending Surge†). In the following sections, an overview of the law is discussed along with its impact on the KSA economy (Kingdom of Saudi Arabia). Additionally, role of Freddie Mac and Fannie Mae in the mortgage market of USA has been discussed along with an outline of importance of creating liquid secondary mortgage market in an economy. Lastly, recommendations have been provided regarding development of mortgage market in the KSA economy. The Saudi mortgage law is also known as the real estate mortgage law which is a union of five different laws regarding financing of real estate and control of finance companies. It was gathered that the enactment of the law was on hold for a very long time period considering the crisis in global real estate market that initiated with development and burst of housing bubble in the USA. These laws are being considered as of paramount importance for the KSA finance sector and real estate market because they are expected to ensure balance while incorporating innovation in the sector. Furthermore, these measures are expected to minimize growing gap in the financing market and emphasize on structured financing in the country’s secondary market. Fundamentally, these laws have been instated to ensure that investment in real estate sector is encouraged without deviating from the Shariah compliances. Basically, the mortgage law will make certain that both parties to a financing transaction will maintain transparency and adopt fair practices. The laws established that financiers should be honest, qualified, and have fair motives while borrowers must agree to various commercial terms and have strong credit rating that reflect

History of Israel and the Holy Land 332 B.C. to 70 A.D. Essay Example for Free

History of Israel and the Holy Land 332 B.C. to 70 A.D. Essay The Period from 332 B. C. to 70 A. D. refers to the age of Hellenism under the rule of Alexander the Great, king of Macedonia. The period 332 B. C. marked the conquest of Judea by the Greeks, which subsequently imposed the dissemination of the Greek way of life, taxation, and economic activities designed to acquire economic gains. After the death of Alexander, his generals divided the empire and consequently fought over his empire. Judah fell under direct control of Ptolemy 1 of Egypt, but he did not seriously interfered in its religious affairs (Chapin, H. 988, Paragraph 1 Hellenism and the Roman conquest). However, after Ptolemy 1’s death, his successor was supplanted by the Seleucids of Syria, and in 175 B. C. Antiochus IV grabbed power. He then orchestrated a campaign against Judaism and in 167 B. C. he went and sacked the temple, (which was built in 520 B. C. ) of all its precious belongings. This utter desecration and gross violation of the temple motivated a successful Jewish uprising under the able leadership of Judas Maccabaeus. He then established a theocratic government, which saw the rise of the Hasmonean Dynasty under the leadership of Simon Maccabaeus who was at the same time the spiritual leader,being the High Priest, and the commander-in-chief of the military. The coming of the Romans more than half a century later saw the rise of the chief priests to power and the eventual destruction of the temple in 70 A. D. in the hands of the Romans. The Second Temple 332 B. C. to 70 A. D.  The Jewish society rose to power comparable in scope to the ancient Davidic Kingdom under Hasmonean Dynasty, although both religious and political discord is soaring between the Pharisees, who were the interpreters of the written law and the Sadducees, the aristocratic priestly class who implements strict obedience to the written law. However, with the coming of the Romans in 65 B. C. Jerusalem fell in the hands of the Romans, which ended the eighty years of independent Jewish sovereignty and heralded the period of Roman domination of Israel, which began just the same period. The Romans appointed Herod, an Idumaean, as a puppet king of Judah. His appointment as king of the Jews was subsequently confirmed by the Roman Senate in 37 B. C. He then rebuilt and magnified the platform of the temple and constructed many important buildings such as palaces, theater, citadel, hippodrome, and agora modeled after both the Hellenistic and Roman architecture. An internet article published by Planet Ware . com entitled Jerusalem, Israel cited that after Herod’s death in 4 B.  C. Jerusalem was under the care of the high priests, which was under Roman Procurators (Planet Ware, Par. 2). Chapin noted that Rome granted the Jew religious autonomy as well as some legislative and judicial rights through the Sanhedrin (Chapin, par. 5, Hellenism and the Roman Conquest). The second temple played a great role in the so-called â€Å"city of the high priest† that is, referring to the prominence of the Jewish religious leaders during this time. The Great Sanhedrin made the temple mount in Jerusalem the seat of both the religious and judicial powers vested upon them by the Roman Procurators. Their scope of authority includes religious, political, and legal authority such as trying a high priest, supervising certain rituals, and even declaring war (Chapin). This religious and judicial body was primarily composed of priestly Sadducees, which may be numbering of about seventy-one sages. The Sanhedrin’s control and judicial authority ended with the rise to power of Agrippa 1 in 41 to 44 B. C. The grand son of Herod 1 the Great, Agrippa 1 extended the city northward by constructing the third wall. However, the fanatical sect of the Jewish nationalist movement known as the zealot challenged the Roman control of Judah in A. D. 66. This uprising brought the Roman legions to a protracted siege, which was carried out by Vespasian, the Roman commander in Judah. The revolt however was crushed by his son Titus in A. D. 70 and Jerusalem and the second temple was destroyed by the Romans (Chapin) Hellenism and the Jews (Evaluations and Commendations) Hellenization, according to an internet article entitled â€Å"Celtic† and Medeterranean Interaction is the process by which non-Greeks were made more or less Greeks, assimilated into Greek culture if not acculturated. The article noted that the extent of Hellenization during the time of Alexander reach even further to the lands of the Barbarians (Celtic and Mideterranean Interaction). The article cited that Greeks abroad carried with them any thing that could help in advancing Greekness and they were more emphatically consciously Greeks and built cities and towns introducing urban structures and new ideas. Chapin pointed out that despite of the strong emphasis on priestly rule and Judaism, Jewish society was greatly influenced by the Greek Hellenism, particularly cities like Jerusalem, except in their adherence to monotheistic faith. However, life in the provinces and rural areas was comparatively unchanged (Chapin). Jerusalem subtly yet speedily adopted the Greek culture particularly the Greek language, games and sports, and even the early literature of the new faith, Christianity (Chapin, Par. ). According to an internet article entitled The Impact of Hellenism on the Jews, though Hellenism was neither offensive nor beneficial yet it poses serious challenge to Judaism (Old Testament History, Par. 1). The article noted that Hellenistic culture presents serious threats to Judaism in the same way that idolatry of the Canaanites neighbor of the Pre-Exilic Israel served as a great temptation, which had caused their nation’s destruction and later Diasporas. The impact of Hellenism on Post Exilic Israel was difficult them to resist in remaining true to their faith as Hellenism offers relief from laborious struggle for existence. Hellenism viewed life as a continuous series of social festivities, comforts, and ease. It was under Hellenistic period that public places for eating and bathing was offered to the public with customary music of strings such as the harp (O. T. History, par. 7) which today may be characterized by the restaurants and public swimming pools. Great public libraries, potential economic opportunities, and sophisticated Greek education would have strong appeal to may nobler Jews and merchants, which made the Hellenistic way of life easily acceptable. On the other hand, conservative Jews particularly Palestinian Jews were not impressed by the social and cultural advances brought about by Hellenism, courtesy of the Greeks. These conservatives despised the Hellenized Jews on the grounds that they had compromised their religion. An internet article entitled The Church History cited that the Hellenized Jews were forbidden in the temple rather they were directed to attend Greek-speaking synagogues to hear and understand the Torah being read in Greek as they could no longer speak nor understand Hebrew. The purpose therefore, of Hellenization was to assimilate every culture, or the acculturation of every nation’s culture under one culture, the Greek culture, is not only a brilliant idea or military strategy if indeed it can be categorized in that way, rather, it is highly advance idea designed to rule the world in utmost peace and economic prosperity. This impact could have changed the course of history had Alexander livelonger than he had lived. It cannot be denied that the influence of Hellenism still benefits today’s generations and the idea of hellenization still dominates the society in many ways. Interpretation Hellenism was a subtle way of conquering the world. Alexander may have conquered much of the known world during his time but his military and political leadership did not live long enough to achieve what he desired, to conquer the world. Perhaps Hellenism was intended by Alexander for a peaceful conquest. Indeed, his model Hellenistic community in Alexandria, Egypt was meant to attract the known civilizations of the benefit of Hellenization. True to his intention, the world was conquered by the Greeks not by swords and spears or by sheer military force but by festivities, by cultural and educational advancement, and by economic opportunities Hellenism offers. Today, the Greek influence still remains after thousands of years in many aspects of the social and cultural life, including arts. Hellenization can be compared to the idea of the democracy promoted by the remaining super power of the world today. By Hellenizing the known world, Alexander can build an alliance with many countries just like the idea of democracy. In other words the same concept in promoting democracy lies in the Hellenization. It symbolized the hegemonic power of Greece under the leadership of Alexander the Great. Conclusions The history of Israel from 332 B. C. up to 70 A. D. as a monument of Greece’ rise to power, and dominance of the world, at the height of their glory, as well as the marks of Israel’s resurgence to power which they so longed, under the Hasmonean dynasty, although this period marks both rise and fall of the three nations involve, its most important contribution in human civilizations was the spread of Hellenism, which truly brought not only economic benefits, but also culturally and socially, and the developments of sports. Hellenism has brought much contribution that even the generation of today is benefiting. The many borrowed words that help us understand meanings of the fast events are just one of the many benefits of Hellenization. Hellenization therefore symbolizes the hegemony of the Greek nation as well as Alexander’s desire to rule the world in peace and in prosperity as by acculturation and assimilation, it would have mean no boundaries or no enemies, rather it promotes unity and cooperation among nations. The blessings of democracy that we now enjoy may be compare to the blessings of Hellenism had Alexander livelonger.

Financial Accounting Standards Board Framework Analysis

Financial Accounting Standards Board Framework Analysis Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modeling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards t hat are useful to all people, regardless of their background. The Financial Accounting Standards Board (FASB) has been criticized for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting provides users of financial statements with adequate information for decision making. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favor (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the purpose of this paper is to empirically analyze the adequacy of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behavior. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behavior, social pressures was not significant influence on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behavior. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform a behavior through analyzing their attitude, subjective norms, and perceived behavioral control. Within this perspective, we adapted Ajzens (1991) theory of planned behavior to an individuals propensity to rely on accounting financial statements. The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behavior, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to provide useful accounting information for decision making. Accounting information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be laboring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behavior. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioral patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation leveled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been l argely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974,153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962,48); (Meyer and Kuh 1959,191); (Brittain 1966,195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process.The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounting. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; Although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)]. The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be useful, standard setting should build on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be the result, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Secondly, new and emerging practical problems should be more quickly solved by reference to an existing framework of basic theory. It is difficult, if not impossible, for the FASB to prescribe the proper accounting treatment quickly for situations like this. Practicing accountants, however, must resolve such problems on a day-to-day basis. Through the exercise of good judgment and with the help of a universally accepted conceptual framework, practitioners can dismiss certain alternatives quickly and then focus on an acceptable treatment. Over the years numerous organizations, committees, and interested individuals developed and published their own conceptual frameworks. But no single framework was universally accepted and relied on in practice. Recognizing the need for a generally accepted framework, the FASB in 1976 began work to develop a conceptual framework that would be a basis for setting accounting standards and for resolving financial reporting controversies. The FASB has issued six Statements of Financial Accounting Concepts that relate to financial reporting for business enterprises. They are: _ SFAC No. 1, Objectives of Financial Reporting by Business Enterprises, presents  goals and purposes of accounting. _ SFAC No. 2, Qualitative Characteristics of Accounting Information, examines the  characteristics that make accounting information useful. _ SFAC No. 3, Elements of Financial Statements of Business Enterprises, provides  definitions of items in financial statements, such as assets, liabilities, revenues, and  Expenses _ SFAC No. 5, Recognition and Measurement in Financial Statements of Business  Enterprises, sets forth fundamental recognition and measurement criteria and  Guidance on what information should be formally incorporated into financial statements  and when. _ SFAC No. 6, Elements of Financial Statements, replaces SFAC No. 3 and expands  its scope to include not-for-profit organizations. _ SFAC No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, provides a framework for using expected future cash flows and present values as a basis for measurement. At the first level, the objectives identify the goals and purposes of accounting. Ideally, accounting standards developed according to a conceptual framework will result in accounting reports that are more useful. At the second level are the qualitative characteristics that make accounting information useful and the elements of financial statements (assets, liabilities, and so on). At the third level are the measurement and recognition concepts used in establishing and applying accounting standards. These concepts include assumptions, principles, and constraints that describe the present reporting environment. First Level: Basic Objectives As we discussed in Chapter 1, the objectives of financial reporting are to provide information that is: (1). Useful to those making investment and credit decisions who have a reasonable understanding of business and economic activities. (2). Helpful to present and potential investors, creditors, and other users in assessing the amounts, timing, and uncertainty of future cash flows and (3). about economic resources, the claims to those resources, and the changes in them. The objectives therefore, begin with a broad concern about information that is useful to investor and creditor decisions. That concern narrows to the investors and creditors interest in the prospect of receiving cash from their investments or loans to business enterprises. Finally, the objectives focus on the financial statements that provide information useful in the assessment of prospective cash flows to the business enterprise. This approach is referred to as decision usefulness. It has been said that the golden r ule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is elaboration. In providing information to users of financial statements, general-purpose financial statements are prepared. These statements provide the most useful information possible at minimal cost to various user groups. Underlying these objectives is the notion that users need reasonable knowledge of business and financial accounting matters to understand the information contained in financial statements. This point is important. It means that in the preparation of financial statements, a level of reasonable competence on the part of users can be assumed. This has an impact on the way and the extent to which information is reported. Second Level: Fundamental Concepts The objectives of the first level are concerned with the goals and purposes of accounting. Later, we will discuss the ways these goals and purposes are implemented in the third level. Between these two levels it is necessary to provide certain conceptual building blocks that explain the qualitative characteristics of accounting information and define the elements of financial statements. These conceptual building blocks form a bridge between the why of accounting (the objectives) and the how of accounting (recognition and measurement). Qualitative Characteristics of Accounting Information Choosing an acceptable accounting method, the amount and types of information to be disclosed, and the format in which information should be presented involves determining which alternative provides the most useful information for decision making purposes (decision usefulness). The FASB has identified the qualitative characteristics of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision making purposes. In addition, the FASB has identified certain constraints (cost-benefit and materiality) as part of the conceptual framework. These are discussed later in the chapter. The characteristics may be viewed as a hierarchy. Decision Makers (Users) and Understandability Decision makers vary widely in the types of decisions they make, how they make decisions, the information they already possess or can obtain from other sources, and their ability to process the information. For information to be useful there must be a connection (linkage) between these users and the decisions they make. This link, understandability, is the quality of information that permits reasonably informed users to perceive its significance. To illustrate the importance of this linkage; assume that IBM Corp. issues a three-month earnings report (interim report) that shows interim earnings way down. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their stock. Other users do not understand the reports content and significance. They are surprised when IBM declares a smaller year-end dividend and the value of the stock declines. Thus, although the information presented was highly relevant and re liable, it was useless to those who did not understand it. Primary Qualities: Relevance and Reliability Relevance and reliability are the two primary qualities that make accounting information useful for decision making. As stated in FASB Concepts Statement No. 2, the qualities that distinguish better (more useful) information from inferior (less useful) information are primarily the qualities of relevance and reliability, with some other characteristics that those qualities imply. Relevance To be relevant, accounting information must be capable of making a difference in a decision. If certain information has no bearing on a decision, it is irrelevant to that decision. Relevant information helps users make predictions about the ultimate outcome of past, present, and future events; that is, it has predictive value. Relevant information also helps users confirm or correct prior expectations; it has feedback value. For example, when UPS (United Parcel Service) issues an interim report, this information is considered relevant because it provides a basis for forecasting annual earnings and provides feedback on past performance. For information to be relevant, it must also be available to decision makers before it loses its capacity to influence their decisions. Thus timeliness is a primary ingredient. If UPS did not report its interim results until six months after the end of the period, the information would be much less useful for decision making purposes. For information t o be relevant it should have predictive or feedback value and it must be presented on a timely basis. Reliability Accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias. Reliability is a necessity for individuals who have neither the time nor the

George Orwells Nineteen Eighty-Four 1984 :: essays research papers fc

1984 is a political parable. While Brave New World describes a future of everyone getting exactly what they want, George Orwell takes this in the opposite direction with a description of how the world most likely will be: mindless, loveless, unfeeling followers of nothing. The first paragraph of the story already foreshadows of what is to come with a description of Victory Mansions, the home of Winston Smith, the protagonist of this story. It tells of the â€Å"swirl of gritty dust†¦ The hallway smelt of boiled cabbage and old rag mats.† Even the names of places are depressing. He lives in the province of Airstrip One, the city of London, and in the country of Oceania. The other two countries are Eastasia and Eurasia. Big Brother, a fictional or real person—no one really knows—is the leader of this miserable system of Ingsoc—English Socialism, that is. No one is allowed to hold ideas different from those of the official propaganda outlet: Minitruth. T o enforce these laws, Big Brother uses many means, the first and foremost of these being the Thought Police, a corps of law officers who monitor the populace through undercover agents, infinite amounts of surveillance cameras and hidden microphones, and a two-way television screen that can be turned down, but never off. A new language is also being introduced to retard thought: Newspeak. This new English dialect uses shortened and compacted forms of modern day words that subconsciously facilitate the assimilation of misinformation through the omission of instances such as â€Å"science†, â€Å"freedom†, and â€Å"religion.† This, obviously, is a very bleak existence, and Winston, the oddball out, realizes it. Two characters besides Winston are brought into the plot. O’Brian is an extremely famous party member who Winston suspects is really a traitor member of the underground â€Å"The Brotherhood† led by the ex-Party member Goldstein. The other is a young girl, Julia, who he hates for her commitment to an Anti-sex league, and suspects of spying on him. And so, depressed, lonely, and ever conscious of the Party’s Minitruth slogan, â€Å"Who controls the past, controls the future: who controls the present controls the past,† he begins to search for the truth of the past, the rise to power of the current system, and, overall, the truth of his existence. The plot develops as he finds Julia is actually in love with him, and O’Brian seems to be making overtures to Winston on the subject of The Brotherhood.

Readers of his detective stories Essay

Readers of the Sherlock Holmes stories are captured by the excitement which is produced when Holmes and Watson foil the evil masterminded plans of criminals. Sir Arthur Conan Doyle creates all this excitements by using Holmes’ and Dr Watson’s expertise in their field, as this is typical in the detective genre. An obvious place to start looking for this excitement is reading â€Å"Case of Identity†. Excitement in this story is used to keep the reader interested. The excitement is created by Mary Sutherland getting such a large amount of money being left her as inheritance as that was a lot of money in the time that Conan Doyle wrote the story. The amount of money Miss Mary Sutherland gets from her inheritance left to her by her Uncle Ned is i 2,500 but she can only touch the interest which stands at four and a half percent a year, â€Å"so large a sum as a hundred a year. † This was a lot of money in the Victorian times for a single person this creates excitement as very few people had that amount of income without doing anything. Conan Doyle uses a strange happening to create excitement as the reader starts to think about the possibilities about what has happened a good example of this is when Miss Sutherlands fianci Mr Hosmer Angel disappears from the cab on the day of the wedding, â€Å"we waited for him to step out, but he never did. † It is not possible for a man to disappear from the face of the earth when people saw him get into the cab. This creates excitements for the reader as they start to guess what has happened to Mr Angel. Clues play the biggest part in the excitement in this story as the reader is able to figure out the culprit as the clues only point to one person, Mr Angel does not have an address as he sleeps on the premises of his work, the address of Mr Angels place of work is also unknown apart from the fact that it is in â€Å"Leadenhall street†. This meant all his letters were sent to the Leadenhall post office â€Å"he slept on the premises† this is strange as he has no where to live and he doesn’t want the letters to be sent to him at work. This excites the reader as the reader has to think about why he doesn’t want her to know where he lives. The way the characters act are a good example of how Conan Doyle creates excitement as Mr Hosmer Angel is a very shy man who does not want to be seen as he wears dark glasses and he talks on a very soft voice, â€Å"he would rather walk with me in the evening. † This is because Mr Angel does not want to be seen with Miss Sutherland so this creates excitement as the reader gets the feeling that there is something not quite right with Mr Angel and that he is secretive about some thing this will start to make the reader excited as they know something big is going to happen this is also a good way of using the suspense of the story to create the excitement. Conan Doyle creates a fair amount of excitement in â€Å"The Boscombe Valley Mystery†. Conan Doyle creates this excitement by using the argument between the father and son even though a father son relationship is hard to destroy. Seeing as he uses the strange argument between father and son â€Å"having a violent quarrel† this makes the reader wonder why the father and son are arguing about, this creates tension for the reader as it gives them topic to think about this creates excitement as the reader is becoming involved with the story. This is because in Victorian Britain violent quarrels between father and son would not have been common things, this is because the Victorians have been classed as the most respectable and caring people in the history of Britain and the fact that there were large families. The lead form the violent quarrel leads to further events; this creates excitement because a son would not get to a point where he could kill his father as it would be as if he was destroying himself. This excitement is where the son found his father dead, the son heard the call of â€Å"cooee† to which his son turns round to see his father dead on the floor, a she goes to his father he mentions something about â€Å"a rat† this was all that he caught of his fathers last words but he could have misheard what his father said, this sudden turn from the argument and the son walking away to the father being killed creates excitement as the reader would expect the son to have killed the father but the last words get the reader wandering about how the father died, and what is this rat. Conan Doyle creates excitement for the reader a tension build up as Holmes is about to reveal the murderer. The reader is excited as Holmes is about to unveil who committed the murder and he is doing this based purely on the last words of the old man â€Å"a rat†. There is a large amount of tension as holes is about to say who committed the murder and there is a sudden burst form Holmes who reveals that the murderer was from â€Å"Ballarat† . Ballarat is the name of an Australian gang and that the call of â€Å"cooee† was a native Australian call. This creates the element of excitement as the murderer is revealed. And the Murder was committed by â€Å"Black Jack of Ballarat†. Sir Arthur Conan Doyle creates an element of mystery in â€Å"5 orange pips† when it is revealed that 5 orange pips have been sent to Elias Openshaw who lived in Horsham. The orange pips arrived in an envelope with a foreign stamp on it, â€Å"5little dried orange pips† the reader does not know what these orange pips are about so this creates a moderate amount of excitement for the reader as they wander what these orange pips are about.