Thursday, October 31, 2019

Medical Essay Example | Topics and Well Written Essays - 500 words

Medical - Essay Example She also reported difficultly in speaking resulting in slightly slurred speech. Her sister also commented on her facial appearance saying that her face seemed disfigured. While having breakfast she also noticed having excessive tearing in the right eye (Crocodile tears). These symptoms progressively worsened over the course of the next 8 hours and thus she decided to undergo evaluation for these complaints. She does not have any other existing comorbid conditions and has not had any similar complaints in the past. Her past medical history revealed that she had recently recovered from an episode of common cold and her family history was positive for diabetes, however, she herself is not a known diabetic. Social history was unremarkable. Physical Examination: On inspection of the face, it was observed that the nasolabial folds on the left side of the face were flattened and the patient was unable to completely close her left eye. When the patient was asked to forcefully close her right eye, inward and upward rolling of the eyeball was noted, i.e. demonstration of the Bell’s phenomenon (Monnell & Zachariah, 2009). When she was asked to raise her eyebrows and smile, weakness of the right facial muscles was noted.

Tuesday, October 29, 2019

Dividend Policy decisions and Capital Structure decisions in relation Essay

Dividend Policy decisions and Capital Structure decisions in relation to Signaling THeory - Essay Example Usually the principal will offer a higher price than if she/he would not have received the signal. The assumptions underlying information asymmetry are that managers are better informed in relation to investors and will act to the best interest of current shareholders. The signaling theory assumes that managers and investors have same information but managers usually having better information. Thus, the managers would sell stock if overvalued and bonds if stock is undervalued. The investors clearly understand this and, therefore, view new stock sales as a negative signal. From the fact that information asymmetry is well known to all, how a company raises capital becomes a signal. The major implications of information asymmetry are: when the company’s prospects are poor the there is overvaluation of stock as nobody knows except the insiders, everything is financed with stock thus the company can raise more money at a lower cost; and when the company’s prospects are good then there is undervaluation of stock thus the company uses debt to finance. Overvaluation of stock assumes that once the stock falls, sharing of losses is by old and new stockholders favoring the old stockholders whereas undervaluation assumption is when the stock pri ces goes high only the old stockholders will benefit from the gains. This may be simply represented as follows: The signaling view in relation to dividend policy argues that changes in dividend amounts are signals of paramount importance to the investors about management’s changes expectation of future earnings (Duke,edu para 1). It is the belief of many that the amount per share companies’ pay as dividends is a clear indication of the management’s belief about future earnings. A decline in the dividend amount from a previous high amount is an indication that the management anticipates a decline in future earnings. It is a practice by most

Sunday, October 27, 2019

Why is Ethical Considerations Important in a Social Research? Illustrate your answer with examples from real research.

Why is Ethical Considerations Important in a Social Research? Illustrate your answer with examples from real research. In this assignment I will attempt to define ethics and explore its significance when conducting social research. Firstly I will present many different views of ethics in social research by analyzing some common considerations that a researcher must take into account if he/she is to conduct a piece of research properly without breaching ethical principles.   Examples from real research will also be utilized to demonstrate some consequences of unethical procedures in social research. This assignment will then culminate with a critical analysis of why ethical considerations are important when conducting social research. Ethics is defined as the values and morals upheld during interaction with others during the collection of data and the dissemination of findings (Merriam, 1988).   Some ethical considerations include an over-involvement of the researcher, confidentiality of data, the need to preserve the anonymity of participants and problems emerging from a misinterpretation of findings.   As in any research, the researcher should take responsibility for ensuring that guidelines and regulations are followed.   Where there is an extensive analysis of participants behavior and interaction over a period of time, the well-being, confidentiality, privacy and safety of individual participants must take precedence at all times. In addition to this, the British Sociological Association code of ethics states: à ¢Ã¢â€š ¬Ã‹Å"Guarantees of confidentiality and anonymity given to research participants must be honored, unless there are clear and overriding reasons to do otherwise (British Sociological Association, 1996). Homan (1991) contends that during the process of designing and implementing a piece of research one needs to consider the ethical implications on undertaking the research. Homan also note that ethics is the science of morality: those who engage in it determine values for the regulation of human behavior, collecting information about people, raise ethical issues in the focus of attention, chosen methods adopted and in the form and use of the findings. In such a contextualized situation, the researcher must seek to cultivate a high degree of trust without influencing the behaviors of participants.   The researcher therefore must ensure that the true identity of the participants is not revealed and that any documents used are kept confidential at all times. Douglas (1979) notes that the development of ethics in social research provides something of a safeguard against the researcher encroaching on freedom of speech and the outcome of the research. Douglas also believes that ethical guidelines serve to remind the social researcher about their obligation in the conduct of their work. According to Bell (2006) research ethics is about the nature of the agreement that the researcher has entered with the research participants or contacts. Bell further added that ethical research involves getting the informed consent of those you are going to interview observe or take materials from. It also involves the agreements reached about the use of this data and how the analysis will be reported and disseminated. Then adding to all of this is an obligation of the researcher to adhere to the agreements when they have been reached. When carrying out social research, the researcher should take into account ethical considerations, policies and guidelines. Alcock et al (2008) stated that ethical considerations underpin all social policy research. For example, it is unacceptable to conduct research that would harm the participants or place the researchers themselves into danger. Data must be collected and stored in a place where it is secure and which will protect the anonymity of participants. Participants should give their informed consent to taking part in the research rather than being coerced, bribed or misled. There are ethical codes and protocols for conducting research in social policy, other research frameworks and it is very important that these are adhered to in all enquires. It would be seen as an indicator of the quality of social research study where there is evidence that ethical procedures have been followed.   Brown (1997) in Gross (2001, 2005) made the point that, although à ¢Ã¢â€š ¬Ã‹Å"protection of participants is one of the specific principles in the Ethical Principles, theyre all designed to prevent any harm coming to the participant, or the avoidance of overt à ¢Ã¢â€š ¬Ã‹Å"sins. This view is reinforced by Cohen et al (2007) who stated that whatever the specific nature of their work, social researchers must take into account the effects of the research on participants and in such a way to protect their dignity as human beings. There are several instances where ethical principles are lacking in some social research and result in unethical practices. An example of this is in an extreme case of deception: In an experiment designed to study the establishment of a conditioned response in a situation that is traumatic but not painful, Campbell et al (1964) in Cohen (2007) induced through the use of drugs a temporary interruption of respiration in their subjects. The subjects reports confirmed that the experiment was a à ¢Ã¢â€š ¬Ã‹Å"horrific experience for them. All the subjects thought they were dying. The subjects, male alcoholic patients who volunteered for the experiment when they were told that it was connected with a possible therapy for alcoholism, were not warned in advance about the effect of the drugs, since this information would have reduced the traumatic impact of the experience. In relation to the case presented in the above paragraph it could be argued that the researcher could have given more thought to the ethical consideration of informed consent. Frankfort and Nachmaias Nachmaias (1992) suggest that informed consent is particularly important if participants are going to be exposed to any stress, pain, invasion or if they are going to lose control over what happens. An important example is in drug research; such informed consent requires full information about the possible consequences and dangers. Cohen et al (2007) argue that the principle of informed consent arise from the subjects right to freedom and self determination. Being free is a condition of living in a democracy and when restrictions and limitations are placed on that freedom they must be justified and consented to, as in research. Also, as part of the right to self determination, the subject has a right to refuse to take part or to withdraw once the research has begun. Thus informed consent also implies informed refusal. There are several other reasons why ethical considerations are important when conducting social research. Although the use of deception has already being explored in the previous paragraph it appears to be a very common way of breaching ethical principles in social research. The use of deception resulting in particularly harmful consequences would be another occasion where ethical considerations would need to be given priority.   An example here would be the study by Festinger et al (1956) in Bryman (2008) of a religious cult; it is quite likely that the fact that the researchers joined the group at a crucial close to the projected end of the world fuelled the delusions of group members. Frankfort and Nachmaias Nachmaias (1992) explains that conducting research that may violate the rights and welfare of the research participants should neither be the intent or of major interest of the social scientist. They further argue that the underlying objective of research is to contribute to the development of systematic, verifiable knowledge. These ethical considerations help to guarantee that the researcher can be held accountable to the public.   Cohen (2007) agrees that the researcher has responsibilities to the research community, for example, not to jeopardize the reputation of the research community (e.g. the university) or spoil the opportunities for further research. Thus, a novice researcher working for a higher degree may approach a school directly, using a clumsy approach, with inadequate data collection instruments and a poor research design and then proceeds to publicize the results as though they are valid and reliable. Cohen (2007) also believes that such a r esearcher , at the very least, should have sought and gained advice from the supervisor, modified the research as necessary, gained approval for the research, made suitably sensitive overtures to the school, and agree rights of disclosure. The quality and integrity of research is very important to the public and when ethical considerations are applied public support is more than likely to be achieved. Bryman (2008) argues that possibly one of the most interesting developments in connection with ethical issues is that the criterion of the ethical integrity of an investigation is its quality. To add to this is the government involvement with the conduct of research. Bower (1979) indicated that the government plays an instrumental role in taking responsibility for subjects involved in research it sponsors but also its accountability in light of the vast amount of public monies on social research. Finally, lapses in ethical considerations in research can significantly harm human, researcher and the public in general. Some examples here could be a researcher who fabricates data in a potentially harmful experiment and may harm or kill participants similarly a researcher who fails to adhere to strict regulations and guidelines relating to safety may jeopardize his health and safety and the health and safety of all those who are involved in the research.   An example of where this actually happened is where the participants in the Milgram (1963) experiment on obedience to authority, experienced high levels of stress and anxiety as a consequence of being incited to administer electric shocks. It is against things like these happening why ethical considerations are so important. Punch (2005) explained that a thorough research proposal will have anticipated the ethical issues involved, and will show how they will be dealt with.

Friday, October 25, 2019

Against Happiness by Jim Holt Essay -- Against Happiness, Jim Holt

Jim Holt fails to label happiness as yet another social evil in "Against Happiness", an essay in the sunday magazine of the New York Times from June 20, 2004. In this essay Holt argues that: "Sad people are nice. Angry people are nasty. And, oddly enough, happy people tend to be nasty, too." This presents an intriguing, counterintuitive arguement to his readers, and while this is definately an intresting arguement to engage in, Holt falls short of convincing me of happiness' darkside. Sometimes he seems to just be rambling- this piece feels more like a discussion than an arguement, many times in the essay he reports evidence which may be convincing, if it wasn't immediately deflated by counter evidence or the author's own cautiousness, and worst of all, the report used to support his otherwise irresitable thesis, doesn't support it at all. The appeal in "Against Happiness" seems to be purely emotional. It seems that Holt belives that if the reader questions happiness enough, and gets sideways enough about the definition of happiness, they might be confused and paranoid enough to start beliving that maybe, possibly, if happiness were like that, and if happy people might do that, then I guess it may be possible that happiness could be bad in a certain circumstance. According to Holt's research, happiness is: a mood, an "'everything is fine' attitude that reduces motivation for analytical thought", "positive affect" (Holt later comments that "Elaborate scales have been invented to measure individual happiness, but researchers admit that difficulties remain), "well feeling", "a shallow and selfish goal", "a psychiatric disorder" (although Holt rebuffs by saying "that may be going a bit far"), and "An agreeable sensation arising from contem plating the misery of another" (Holt again steps back, "theres no need to be that cynical"). Thats a confusing combination that leads to a very loose definition of happiness, which makes this a difficult arguement to follow. The evidence Holt uses might work if he didn't undermine it by questioning it or prividing a counterpoint. He seems to be overly cautious, almost like he's having a hard time believing it. On one hand, "the United States consist... ...al. Maybe it was just an overlooked mistake by Holt, but considering that NYT's fact checking department was involved, and considering Holt writes in trusted, widely circulated publications like The New Yorker, The New York Times, and Slate, this is a mistake he simply should not make. Holt's misuse of evidence, poor use of other evidence, lack of support, lack of definition, and almost neutral stance make his arguement impossible to get behind. His message comes across unclear, and I'm still not sure what to think of it. It lacked the power to illicit an immediate response from me, and I'm sure many other readers. Please do your readers a favor Mr. Holt- next time you decide to kick an idea around, don't stake your claim in bad science, don't convince by confusion, and please use less "journalistic caricature". DeSteno, David, Dasgupta, Nilanjana, Bartlett, Monica Y. & Cajdric, Aida (2004) Prejudice >From Thin Air. Psychological Science 15 (5), 319-324 Misreporting Science in the New York Times: Against Happiness By Martin E. P. Seligman July 29, 2004 http://learnv.ycdsb.edu.on.ca/lt/FMMC/hpteacher.nsf/Files/mcmanad/$FILE/auth2.html

Thursday, October 24, 2019

Essay About Bullying Essay

There are millions of children in the United States that attend local school districts that are suffering from an epidemically called bullying. Bullying does not discriminate against age, sex, or race it is an ongoing problem that needs addressing immediately. It is vital that this situation is identified to prevent irreversible psychological damage to the victim. If this situation is not detained in a timely manner the situation can destroy an individual’s self-image and many times have fatal consequences. It is essential to train school district employees and parents with a variety of strategies to assist victims with bullying. There are many factors that can contribute to a child or adolescent in becoming a target of bullying. There are no specific characteristics that will prevent an individual in becoming a target. Bullies operate alone or in a group to torment their victim. Bullies always pick victims that seem vulnerable to them and know that they will not react to the situation. Bullying has been defined as a repeated aggressive behavior whereby a bully, or groups of bullies, systematically victimized weaker peers (Olweus, 1993; Willard, & Perry, 1990). Bullying grew tremendously in the last decade, it is no longer just about being made fun of the way you dress or look now it is more complicated. Bullying no longer stays in classrooms, schools, or neighborhoods. Technology allows bullying to travel around the world in a matter of minutes this process is done through your fingertips. There are many types of bullying the old fashion type are still in place the bully victimize its target victim face to face it consist of pointing at a person laughing at them and standing there until they see them cry. There is also indirect bullying this means that they make no physical contact with the victim the bullies just spread rumors about the victim and ruin their reputation and credibility with their peers. Now with technology being so advanced cyber-bullying has made its entrance which consists of bullying an individual through websites like face book, Instagram, twitter, or any school website that students create.  Another powerful trend that is in the rise is sexting. Sexting consists of sending or receiving explicit or sexually suggestive nude or seminude images generally via cell phone devices only. In our society today, we see a growing concern regarding bullying. Teacher and professionals are aware of bullying, was not taken lightly as decades ago. All school districts nationwide have adopted a policy that has been in effect it’s called Anti-Bullying policy. This policy has a zero tolerance in bullying in school grounds. Once the victim reports the incident school officials have to take immediate action to protect the victim from the aggressor. School district have also developed many intervention plans and strategies to avoid bullying, they are proactive in the anti-bul lying policy. Districts are making sure that every student is aware of the anti-bullying policy and learn techniques in how to protect themselves and where to seek for help if needed. Bullying is not considered a normal part of growing up. When parents would state that bullying is a part of growing up that the victim had to toughen up, or like many would day it is just child’s play. They never realize that impact that these victims had in their adulthood due to the bullying in their childhood years. Being bullied creates an abnormal family environment. The victim distances themselves from the family to avoid having to discuss the problem. Many times this causes scars in the victims that it prevents them from living a normal life. In cases like this, it is recommended that individuals look for help immediately. A professional is the best option for a family in assisting them in the healing process. We need to find ways to target bullying efficiently to avoid low self-esteem issues that child ren and adolescents are encountering in their safe zone that should be their school and environment. We need to be aware that if these problems are not targeted the victims will have emotional and mental problems and may lead them to commit suicide. America is a land of dreams and opportunities this country has been liberal and allows everyone to have freedom of speech. We are now at an era that people’s rights are equal. Now laws have been changed to respect the gay and lesbian alliance rights in society. There are clubs and organizations in schools that support lesbian and gay rights. These types of clubs create a tense situation among peers and people that join these clubs become targets of bullying. Observing the world of bullying we are able to identify the potential harm that causes  children and adolescents to live trapped in this life. As counselors, our job is to be able to identify this matter quickly. To try to prevent the victim in falling through the cracks and start experimenting with drugs, suffer from depression or decide to escape the situation through suicide. We all need to unite and stand together and target this problem hand in hand with all the resources available. The commitment we have to the community should be one hundred percent. In conclusion, we are aware of the types of bullying that exist in society today, we are also armed with the best key to defeating this issues knowledge. Our oath as professionals is that we are willing to go over and beyond to help a bullying victim and their families. Considering all the points discussed today we are able to acknowledge that we need to create a team with parents to make sure that if a problem of bullying ever arises we are able to communicate and prevent a victim to becoming psychologically disturb and a family to lose a loved one. References Personality & Mental Health. Nov 2012, 6 (4), 325-339.15 Retrieve on 3/21/14 FBI Law Enforcement Bulletin. Jun 2013, 82(6), 2-4-5 Retrieve on 3/21/14

Wednesday, October 23, 2019

Highlights of the German Pension Fund

There is a legal separation between the employer and the pension institution with the German pension fund.   It offers lifelong retirement benefits. The coverage of biometric risks – and not merely its function as an investment instrument – was one of the social requirements emphasized by the European Parliament but not adopted in the final draft.The plan guarantees participants a right to their benefits guarantees, a compulsory redemption of contributions, thus the employer guarantees the payment of the retirement benefits in the event that the pension fund should be bankrupted.Members will benefit from timely and accurate disclosure of information.The activities are subject to the monitoring of the Germany Supervisory Authority.Recognition has been given to trying to create a level playing field amongst service providers. The pension fund is the only financing instrument for which the complete subcontracting of biometric risks, asset management and administration is possible.The tax features make it attractive. The German Government adopted the recommendation on tax relief to contributions as well as the deductibility of pension costs as a business expense.   The pension plan makes it easier for internationally mobile employees to transfer their pension rights.I selected German Volkswagen Company and analyzed its pension plan (attached) according to its annual balance sheet.  Ã‚   Volkswagen places pension benefits under the liabilities column on the balance sheet.   The pension benefits plans are under-funded according to the balance sheet.How Volkswagen Accounts for Pension Provisions Financial ReportingPENSION PROVISIONSThe actuarial valuation of pension provisions is based on the projected unit credit method in respect of defined benefit plans in accordance with IAS 19. The valuation is based not only on pension payments and vested entitlements known at the balance sheet date, but also reflectsfuture salary and pension trends. Actuar ial gains and losses are recognized directly in equity, net of deferred taxes.PROVISIONS FOR TAXESTax provisions contain obligations resulting from current taxes. Deferred taxes are presented in separate items of the balance sheet and income statementDEFERRED TAXESDeferred tax assets are generally recognized for taxable temporary differences between the tax base of assets and their carrying amounts in the consolidated balance sheet, as well as on tax loss carry forwards and tax credits provided it is probable that they can be used in future periods.Deferred tax liabilities are generally recognized for all taxable temporary differences between the tax base of liabilities and their carrying amounts in the consolidated balance sheet.Deferred tax liabilities and assets are recognized in the amount of the expected tax liability or tax benefit, as appropriate, in subsequent fiscal years, based on the expected enacted tax rate at the time of realization. The tax consequences of dividend pa yments are not taken into account until the resolution on appropriation of earnings available for distribution has been adopted.Deferred tax assets that are unlikely to be realized within a clearly predictable period arereduced by valuation allowances.   Deferred tax assets and deferred tax liabilities are offset where taxes are levied by the same taxation authority and relate to the same tax period.(Volkswagen 2007)In a defined-benefit plan, the employer guarantees that the employee will receive a definite amount of benefit upon retirement, regardless of the performance of the underlying investment pool. A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement.Alternatively, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service — for example, 1 percent of average salary for the last 5 years o f employment for every year of service with an employer.In the defined-contribution plan the employer makes predefined contributions for the employee, but the final amount of benefit received by the employee depends on the investment's performance. In these plans, the employee or the employer (or both) contribute to the employee's individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually.These contributions are invested on the employee's behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans.Cost and liability determined in this way for a pay-related plan are clearly â€Å"insufficient† when compared, for example, to the IAS19 or SFAS87 methodology, but the available deductions are generally more favorable than th ose allowed for by the various external pension vehicles (support funds, â€Å"Pensionskassen†, direct insurances and also reinsurance contracts for book reserve plans.)â€Å"These approaches have suffered under less favorable tax rules (tax limits on funding or taxation as employee income) or insurance supervisory law with prohibitively high insurance premiums (based on an interest rate of 2.75 percent).†In the United States a retirement plan is usually, tax exempt or tax-deferred.   The employer will contribute along with the employee in most cases towards a fund set aside for the employee's future retirement benefits savings fund. The employer on the employee’s behalf invests the funds; the employee then receives benefits upon retirement.The employee often has the option for early retirement, but savings benefits for the retirement plan in this case will be at a reduced amount.   There has been a growing concern in recent years in the United States with c ompanies filing bankruptcy and people losing their retirement, thus not all plans are secure investments for retirement.Comparing to American and German pension plans I can say that German pension plans are much stronger, guaranteed and beneficial for retirees. The reasons are probably different state policies. Germany is more socialistic country comparing to America. In Germany social services and benefits are huge comparing to America, for example in Germany healthcare is free and every individual are entitled to receive free healthcare and other medical services.ReferencesVolkswagen   (2007).   On the Internet at:     www.edgarscan.pwcglobal.comVolkswagen   (2007).   On the Internet at:     www.gutenberg.orgVolkswagen (2007).   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007.html  Volkswagen (2007) .   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_re port_2007Volkswagen AG Frankfurt Stock Exchange (2007).  Ã‚  Ã‚   On the Internet at:http://www.reuters.com