Monday, September 30, 2019

Civil Liberties, Habeas Corpus, and the War on Terror Essay

Civil liberties, Habeas Corpus, and the War on Terror have been the forefront of Congress since 2001 with the terrorist attack against The United States. Although there have been many attacks before, none have hit the American people in such a manner to question whether our civil liberties are at stake. As a member of the Armed Forces I swore to support and defend the constitution of the United States against all enemies both foreign and domestic at all cost. A sense of pride, loyalty and commitment engulfs me when I hear the words for equal justice and liberty for all when it comes to erving my country that practices and honors American citizen’s civil liberties. Unfortunately, the liberties that most Americans take for granted; are the same liberties that other people from different realms of the world come to obtain. The War on Terror would impact lives deeply from this point on and the civil liberties of every American citizen and noncitizen would change the history of what we were founded on. Former President George W. Bush and his administration set out to capture those thought to be responsible for the terrorist attacks on American soil. In addition Former President Bush and his administration went to great lengths to go beyond the reach of the judicial system which enforces the writ of Habeas Corpus. These actions have been highly debated across the nation. Habeas Corpus original meaning can be best defined as a demand by the courts to which a government agency produces a prisoner and demonstrates that they have the proper grounds in which to hold them. â€Å"It is the process by which Common Law countries ensure the second freedom mentioned in the U. S. Declaration of Independence Liberty and the right not to be imprisoned arbitrarily in its most fundamental form† (MacMillan, K, 2010). Habeas Corpus was written into the first article of the constitution reading as such: â€Å"The privilege of Habeas Corpus shall not be suspended, unless when in cases of rebellion or invasion, the public safety may require it. No bill of attainder or ex post facto Law shall be passed. â€Å"(Article 1, Section 9, U. S. Constitution). Furthermore, the Habeas Corpus in the U. S. Constitution guarantees the people the right to require the government to justify detaining or imprisoning, the right not to be outlawed without fair trial, freedom from laws passed after fact. So the questions to ponder about re: Did the tragedy of September 11th, justify the actions of the Former President? Is it fair that prisoners were and still are locked away, and stripped of their basic rights under the writ of Habeas Corpus? And is the â€Å"Land of the Free and the Home of the Brave† such a great nation, that is so powerful that the laws that were put in place to protect civil freedoms and liberties, do not apply to us? Jonathan Turley, professor of constitutional law at George Washington University stated, â€Å"What, really, a time of shame this is for the American system. What the Congress did and what he president signed today essentially revokes over 200 years of American principles and values. † I agree whole heartedly about this comment. The President’s decision to deny the detainees Prisoner of War (POW) status remains a point of conflict, especially overseas with some arguing that it is based on an inaccurate interpretation of the Geneva Convention for the Treatment of Prisoners of War, which the assert requires that all combatants captured on the battlefield are entitled to be treated as POWs until an independent tribunal has determined otherwise. One notable date in military history is on October 17, 2006, when President Bush igned a law suspending the right of habeas corpus to persons â€Å"determined by the United States† to be an â€Å"enemy combatant† in the Global War on Terror. President Bush’s action drew severe criticism, mainly for the law’s failure to specifically designate who in the United States will determine who is and who is not an enemy combatant. This however was not the first time in the history of the U. S. Constitution that it’s guaranteed right to Ha beas Corpus has been suspended by an action of the President of the United States. In earlier years of the U. S. Civil War, President Abraham Lincoln suspended writs of habeas corpus. Both presidents based their action on the dangers of war, and both presidents faced sharp criticism for carrying out what many believed to be an attack on the Constitution. President Bush suspended writs of habeas corpus through his support and signed into law the Military Commissions Act of 2006. This bill granted the President of the United States almost unlimited authority in establishing and conducting military commissions to try persons held by the U. S. in the Global War on Terrorism. In addition, the Act suspends the right of â€Å"unlawful enemy combatants† to present, or to have presented in heir behalf, writs of habeas corpus. â€Å"Members of volunteer corps, militias, and organized resistance forces that are not part of the Armed Forces are entitled to POW status if they meet the criteria specified in the treaty. Groups that do not meet the standards are not entitled to POW status, and their members who commit aggressive acts may be treated as civilians under the Geneva Convention Relative to the Protection of Civilian Persons in Time of War†( Terrorism, the Laws of War, and the Constitution Policy Archive ). These â€Å"unlawful combatants† are not afforded immunity for their ostile acts. [A petitioner must be treated as a prisoner of war until a competent tribunal has decided otherwise, and that a military commission may not proceed with their trial. Although 250 detainees (including three children under the age of 16), 13 have been released from the detention facilities at the U. S. Naval Station in Guantanamo Bay, Cuba, and some detainees are being rewarded for cooperation with better living conditions while the status and treatment of detainees who remain in custody continue to be a source of contention] (â€Å"Enemy Combatants† Journal, Wuerth). Although the President has inherent power under the Commander-in-Chief Clause Article II to take measures he deems appropriate during wartime, he uses The law of war principle. President Bush as well as past presidents having been using this to detain, convict or, â€Å"(We understand Congress’ grant of authority for the use of ‘necessary and appropriate force’ to include the authority to detain for the duration of the relevant conflict, and our understanding is based on longstanding law of war principles. â€Å"); id. at 548-49 (Souter, J. ) Combat Status Review Tribunals (CSRT), which were established by the Defense Department, were put into place for the sole purpose of hearing the cases of the detainees. However, there are many flaws in having such a system determine the legality of one’s detention. The Supreme Court recognizes that the CSRT process for hearing cases puts many â€Å"constraints upon the detainee’s ability to rebut the factual basis for the Government’s assertion that he is an enemy combatant† (Boumediene v. Bush). Some flaws the court points out is that the CSRT assumes that the detainees are guilty before the trial has even started and it is all up to the detainee to prove that they are in fact, not enemy combatants. This goes against the typical US court proceedings when all suspects are presumed innocent until proven otherwise. The bias shown by the members of the CSRT puts the detainees at a disadvantage. Furthermore, while many of the detainees have a limited knowledge of English, they are not given the specifics as to what crimes they are being charged with because the information may be classified. Additionally, with no textual evidence, the detainees often go into the CSRT board empty handed and without legal representation. Not only do the proceedings of the CSRT seem nfair, it also seems to be designed to intentionally make it difficult for detainees to secure their freedom. In closing, the Founding Fathers placed the Suspension Clause in Article 1, Section 9 in the Constitution. This is important because if the founding fathers specifically intended to apply the Suspension Clause to US citizens only, then they would have placed it in the Bill of Rights which are specifically reserved for the people to protect them against the government. Furthermore, the rest of the clauses in Article 1, Section 9 specifically state what types of activities that the Legislative Branch cannot do. Hence, the Suspension Clause, because of its placement, was intended to be a limitation upon the abuse of power by the Legislative Branch. Lastly, the principle of separation of powers came from the idea that each branch would be able to check one another (Checks and Balances). The Military Commissions Act (MCA) of 2006 was an amendment to the Detainee Treatment Act (DTA) which did not allow the Federal Courts to hear writs of habeas corpus from the detainees at Guantanamo Bay. The US Supreme Court decided that because the DTA was an inadequate substitution for habeas corpus, then the MCA annot strip away Federal courts jurisdiction to hear habeas corpus cases. The Military Commission Act of 2006 effectively stops the Judiciary Branch from doing its job therefore making the act or Bill unconstitutional. . So as I read and watch videos to acquire information I ask myself, Are not constitutionally correct? Detainees, Enemy Combatants, or POW should have the same fair and equal treatment whether it is on our soil or their soil. Presidential power, Congress and the Supreme Court should not rule on emotions, but on the principles that guide us as the â€Å"Greatest and most Powerful Nation in the world.

Sunday, September 29, 2019

Research Survey on Use of Opportunity Cost in Project Evaluation

RESEARCH SURVEY ON USE OF OPPORTUNITY COST IN PROJECT EVALUATION AT SELECTED COMMERCIAL BANKS IN THE KINGDOM OF BAHRAIN A RESEARCH PAPER PRESENTED TO THE SCIENTIFIC RESEARCH AND DEVELOPMENT OFFICE AMA INTERNATIONAL UNIVERSITY KINGDOM OF BAHRAIN BY MUBEEN FATIMA August, 2012 ABSTRACT Accounting and Economics work for two different purposes. Today managerial decision making uses economics, as well as accounting concepts, methods & practices of scrutiny given by decision sciences.Literature shows that there are four basic tools and techniques of decision making used by economists, these are; augmentation, statistical valuation, projecting, numerical study, and game theory, most of which are equally procedural in nature they helps us to gather the idea of how decisions are made in economics. Since resources are limited relative to wants, the usage of resources in one way hinders their use in other means.This implies the cost of opportunity, which is lost, is actually the profit of whose output is given up, this indicates that, lost time, satisfaction or any other benefit that provides usefulness should also be taken as opportunity cost. Opportunity cost in literature is the cost referred as the next-best choice available to a rational consumer who has to select between a number of mutually distinct projects. It is, thus the key concept in economics. It has been illustrated as conveying â€Å"the basic relationship between deficiency and choice. Yet its relation to the economic profit is seldom discussed.CHAPTER 1 INTRODUCTION Background of the Study Prior research work provides us the idea that opportunity costs is one of the key differences between the concepts of economic cost and accounting cost. Being treated as a cost, opportunity cost had always been considered vital in calculation of the true cost of a project & has always effected a management accountant decision However the modern economists, particularly the Austrian school of thought treats opportunity cost as something that has neither existence nor has any importance in decision making.Though the field of economics gave birth to the concept of opportunity cost, the awareness about assessing the second best alternate is now taken over by management accounting, today this concept is being taught in academic graduate courses of economics however; in practice, the economists today emphasize on mathematical techniques in decision making there by ignoring various conceptual factors like opportunity costs and worth of projects being missed. Evaluating opportunity costs is important to find out the true cost of any project under consideration.If the financial worth of second best alternative of an investment project is low, then, overlooking that opportunity costs, gives an impression that benefits of next best alternative, cost practically nothing. The invisible opportunity costs then become one of the hidden costs of that particular project. Mr. John Stuart Mill, a British philosopher and a civil servant was the first man to give the idea of Opportunity Cost in his economic theory of free markets as well as explaining his concept of liberty and an individual and freedom of choice.Opportunity costs are thought of as the retrospective costs that cannot be recovered in the field of Economics and Corporate decision making. Opportunity costs are occasionally compared with â€Å"potential costs† which obviously are the future costs that may or may not incurr depending upon the decision taken. Both past aswell as prospective costs can be either static or dynamic Austrian school of thought pay attention to the concept of opportunity costs on both sides of the market links very deeply to the importance of finance and economic profit estimation in their model of the market process.They argue that the money of an investor having opportunity cost means that his money has many uses but the uses are not unlimited. With the assumption of a market with seamlessly exclusi ve capital goods, those goods will have no opportunity cost as every exclusive good has only one yield. In a market of seamlessly standardized capital goods, they have no opportunity cost because all of the goods are same in terms of use and benefit thus can be used equally well for each yield. In practice the calculation of project cost by an accountant is different from that of an economist.This variance is not grounded in different fundamentals on what to assess or how, but lies in the basic difference in understanding-of costs and profits. However if opportunity costs are not ignored by the economist then while calculating the GDP of Country the economist must also consider the large scale pearl diving industry in certain areas of Bahrain. Statement of the Problem The study aims to discuss the relevance of the concept of Opportunity Cost in project evaluation procedure adopted by commercial banks in Kingdom of Bahrain.The opportunity cost has different importance in the opinion of economists and accounts professionals and therefore the use of this concept in project costing . This research will attempt to find out importance of Opportunity cost while considering an investment proposal. Specifically it sought to answer the succeeding questions. 1. What is the status of the opportunity cost in project evaluation at Selected Commercial banks in Kingdom of Bahrain? 2. What are the banking operations where opportunity cost is deemed important by Commercial Banks in Kingdom of Bahrain? 3.What are the factors effecting the importance of opportunity cost faced by Commercial Banks in Kigdom of Bahrain? 4. What are the problems encountered in application of Opportunity cost concept by the Bankers while evaluating a project? Assumption The study assumed that the respondents are honest in answering all the questionnaire Significance of the Study The study is beneficial to the following: Decision Makers: the study will help the decision makers in Commercial Banking ind ustry to find the true cost of a project and therefore finding the true profit or loss generated by itFuture Researches: the study will help in relating the two concepts i. e, opportunity cost and Project Costing by using the quantitative methodology of research. It will further help in decision making and project evaluation for the accounts Managers and Economists. Scope and Limitation The aim of this study is to deliberate the significance of the concept of Opportunity Cost in project evaluation procedure adopted by Commercial banks in Kingdom of Bahrain. The opportunity cost has different importance in the pinion of economists and accounts professionals and therefore the use of this concept in project costing . The study includes Bank Officers at selected Commercial Banks working in Kingdom of Bahrain. The target population is Executives and managers (top and middle level ) who are directly involved in decision making This research focused on finding out importance of Opportunity cost while considering an investment proposalstudy is conducted in Commercial Banks of Bahrain, the responses therefore reflect the most important sector of Bahrain economy. The study is conducted in the natural settings i. during the business hours and responses are taken while the samples are on their work places, therefore 100 percent reliability of responses is not possible due to various un controllable distractions. The period covered by this study is January till December 2012. All the data is collected in Bahrain and responses therefore will represent the local population. Definition of Terms Opportunity Cost (OC) The cost of an alternative that must be forgone in order to pursue a certain action. Put another way, the benefits you could have received by taking an alternative action (John Stuart Mil)Economic Value Added (EVA) A measure of a company's financial performance based on the residual wealth calculated by deducting cost of capital from its operating profit (Stern St ewart) EVA is also referred to as â€Å"economic profit†. CHAPTER 2 Review of Related Literature and Studies Foreign Literature Mankiw ( 2000) from Harvard University USA and the author of† Principles of Microeconomics† explained here that Economic profits are calculated by using both explicit as well as implicit costs however Accounting profits are calculated using only explicit costs.Therefore , accounting profits are higher than economic profits Neale( 2001) have found that due to forgoing opportunity costs, delayed decisions can be seen as option between certain loss and the risk of greater or zero loss. Chung, (2005)from Princeton University have conclude in their work â€Å"The Opportunity Cost of Admission Preferences at Elite Universities† that economic cost of a decision relies on the cost of the project that is selected and also the profits that the second best alternative project may had given if selected.This perspective of scarcity of resource leads to the dimension of opportunity cost. Hawkins et. al ( 2008 ) in their article â€Å" Cost and benefit Analysis† are of the view that the â€Å"next best alternative† is an important concept in cost and benefit analysis (CBA). The benefits gone by not implementing the second favorite choice are known as opportunity costs. Opportunity costs are relevant in calculating costs of a project. Opportunity costs help in economic scrutiny. In financial investigation market values are used as the market price for man power has the market value same as a person’s wageThe Indian scholars are also of the view that Opportunity Cost of Idle Capacity Zero, supporting the work of (Coase 1938). The researchers of M2 Presswire publications have found that opportunity cost of ignoring the markets, have disastrous results as eBay failed to beat yahoo in this regard. Buchanan (1969 ) says that it is just to bind the term opportunity cost to this idea that only decision changing cost represents an analysis of given up â€Å"opportunities. † and to invent other vivid terms to mention ecision altering cost in a logic of choice and to the objective cost of the predictive theory. Hebert (1985 ) gave a very comprehensive idea about the market value. Yet his belief of fundamental value has quite possibly been a red-herring in the antiquity of economic analysis, according to him market value is sensitive to elements other than â€Å"on record costs† few of them are independent. Horwitz (2010) identifies the partiality of opportunity costs on either sides of the market connections so well to the importance of capital and economic calculation in the Austrian theory of the market process.Aherns (2008) says that management accountants’ most prior duty is to relate the available reserves with the future dealings of the business. Whereas this process is rather simpler in economics to determine which of the available alternates is going to pay off h ighest future cash flows Kearing et. al (2005) are of the view that multiple allocation of capital funds , commercial analysis and manufacturer side opportunity costs are all the unified part of the Austrian ideology. Woodbery (2000) says that the true opportunity cost of using the additional capability is the change in the worth of the firm's choices.By emphasizing on the state-contingent nature of best decisions, his framework distinguishes that the cost is not always identical to the present value of explicit venture or manufacturing decisions. Taylor (2005) suggests that many proficient economists may not completely comprehend opportunity cost. Frank (2005) said that comparative prices helps in finding out the comparative worth of ordained opportunities. His hypothesis is based on an indepth study of consumer indifferense curves. According to the author the economic cost is virtually the opportunity cost.Samuelson( 2009) puts stress on a close link between opportunity costs and cost of available resources. Economic cost consist of not only the noticeable monetary purchases or on record financial transactions but also more indirect opportunity costs, such as the profits on the manpower supplied by the owner of a resource company and other returns of similar nature. The factors mentioned are firmly controlled by the quotations available and demand in competitive markets. Henderson (2011), said that by â€Å"opportunity cost† of a resource, the economist mean the financial worth of the second favourite utilization of the available resource.Opportunity costs as in (Lawrance Gitman 2000) are those profits or returns that could be obtained from best alternative use of an a retained asset. So opportunity cost is the cash that shall not be obtained because of engaging an asset in project under consideration. Due to this, opportunity cost should be included as an expense or loss while doing the project evaluation. Raftery et. al(1999) writes that considerati on of opportunity cost is essential for the economist's while determining the costs. As resources are less compared to the needs, so application of resources in one profitable project hinders their use in other profitable pojectsBauman (2011) says that opportunity cost is the second best choice, he said that it is difficult to clearly frame the opportunity cost as identifying second best choices is a knotty matter. According to him the concept of opportunity cost can only be clearly defined in academic problems as in practical field a project â€Å"price to worth† calculations are complex Kimberly (1998) said that computerized accounting systems today solely emphasize on cash in and out of the firm, this eventually attracts clever dealers to dump credits that produce a big accounting profits.By the introduction of opportunity cost in persuit of calculating the true costs enforces further control on reporting process. Such concept implication helps the auditors to identify the fake earnings shown in the financial statements made in the year end. Recklies (2001) argues that from economic perspective the cost include all those expenditures that are crucial for perpetual succession of a business as as going concern, it also consist of the reimbursement for owners in shape of profit so that they maintain their investment portfolio within the firm.Marshall (2009) identifies the income as a total of personal skills, capital funds invested, assets possessed and the reputation of the business. Leeson (2008) has explained in his research work the uses if the concept of uncertainty and derives from this concept of the value of information and how it can be calculated. And emphasized upon the role of management accounting in the decision-making Berntell (2005) have focused on the optimum utilization of scarce resources like water to give maximum utility by reducing various costs and losses. For which economist must make a clear cut cost and benefit analysisDmytrenk o (1997 )has elaborated in his price to value investigation the opportunity cost of increased automation in a firm via changing the human resource by computers and equipment Caplan (2003) says that the term opportunity cost is sometimes confusing. Sometimes it is used to submit to the profit foregone from the next best option, and Often it is used to mention the difference in benefit of decision made and the benift of second favourite decision that is given up Fraker( 2006) suggests that EVA is a unique financial performance determining tool .Unlike other financial efficiency ratios, it gives a different outlook of a Bank’s financial health by including the cost of Capital employeed in the business and is more of concern to its shareholders. Shcherbakov( 2012) explains that implication of the concept of EVA is an enhanced measuring technique to find out the effect of internationalization on the commercial performance of any business King (2009) explained that Accountancy and Economics work for different purposes. He explained the multi-national corporation scenarios and compared the use of economic profits with that of accounting profitsLocal Literature (Hasan Al-Basteki 1998) worked on the use of modern Accounting techniques in the decision making in Bahrain and he concluded that not just the western world is implementing the new costing techniques but the middle east is also adopting the modern techniques Synthesis of the Literature Review The synthesis of the literature reviewed enlightens few similarities and differences with this research studies . The main similarities found in the literature are as follows i) Opportunity cost has been used in different parts of the world particularly in Banks and Construction industry ii) The No. f alternatives available influence the Opportunity Cost iii) Economic factors like inflation has effect on the project evaluation by the Banks . A closer review of these research papers show that Economists belonging to the Austrian school of thoughts are of the view that i) Opprtunity cost is not as important as Economic Profits are for economic decision making ii) Scarcity of resource is a factor which effects the decision makers approach The literature explains the significance of opportunity cost in framing the actual picture of the financial position of a company, same is the case evaluation of an investment project.Opportunity cost helps identifying the true cost of a project Opportunity cost is important in the determining the accurate financial position, hence in this research the relationship between the factors effecting opportunity cost and decision making is under study Theoretical Frame Work The study tends to explore the Opportunity cost and EVA for a given project in order to understand their relationship with each other. Very little literature is available in Economics and Accounting to determine the true profits of an organization(Denise Woodbery).The idea behind this research is t o establish the nature of relationship between Economic value added that reflects the monetory importance of a given project or in other words the economic profit and that of Opportunity Cost that reflects the accounting profit of the same project. Conceptual Frame Work The idea behind this research is to find out how effective is Opportunity cost in project evaluation perceived by the Bankers in the Kingdom of Bahrain.The data is collected and analysed to understand what status opportunity cost concept holds in project financial evaluation and its relative efficiency perceived by the bankers at selected commercial banks of Kingdom of Bahrain The study tends to explore the two concepts for a given project in order to understand their relationship with each other. The Opportunity cost as discussed in literature like any other relevant cost adds to the overall project expenditure (Ferraro & Laura O Taylor)Opportunity cost effects the total Cost of a Project , any increase in Opportuni ty cost means increase I nthe total cost of the project The higher the Opportunity Cost of a Project is the Smaller will be the net profit of it However the higher the net profit of the project is Opportunity Cost of the Project will be lower. Financial decision making tends to go for a project with smaller cost and hence inclusion of opportunity cost will alter the project cost and alter the decision ultimately.Various factors like availability of alternatives (James Raftery 1999), Scarcity of resources (Robert Frank 2005), Economic factors like trade cycle recession, inflation (Peter T leeson 2008) effects the use of opportunity cost in Project costing CHAPTER 3 RESEARCH METHODOLOGY This chapter presents the research design and methodology, sampling design, respondents of the study, research instrument, validity and reliability of the instrument, data gathering procedures, and statistical treatment of the gathered data.Research Design This study used the descriptive type of resear ch which involves assembling data which provide knowledge about the variables and then systematically tabularizing, portraying, and defining the data gathered (Glass & Hopkins, 1984). To get evidence concerning the current standing of the incidences to describe what happens in terms of change in value of the variables or settings in a state of research.. Opportunity Cost reflects the monetary importance of the next best alternative project.The study helps to find out how effectively this concept is incorporated in project evaluation procedure Research Design This is a descriptive research in which the population from which data is collected are the Management Personals from different business concerns established and working in Kingdom of Bahrain, directly or indirectly associated with the decision making and investment evaluation . Respondents of the Study The target population includes the working class particularly the managers , assistant managers and executives who work in Bahr ain and their field esponsibility include Investment Analysis ,Project evaluation and decision making of similar nature. Sample Size The sample size is 50 and the response rate is well above the international standard of quantitative research required to validate the result of the study Sampling Design There are many methods of sampling; however for this study Random Sampling is used that is from the target population a sample of 100 is collected on random basis.The study uses random sampling for convenience and to avoid bias of respondents that work in one organization have one opinion(as in cluster sampling) Research Instrument The instrument used in this study is Questionnaire, the content of the questionnaire that consist of 20 queries the first five of which are about the general information of the respondent, remaining queries for which the respondents will answer on a Likert Scale. All the queries will help to find the relation between the two variables Opportunity Cost (IV) and Decision Making (DV)Part I: Provide demographics of the respondents in terms of age , gender, educational attainment, work experience in years Part II: Provide the data about the respondents opinion on various factors that influence their decision while making financial evaluation of a project. The answers to these questions will be given on a five point rating scale. 5. Strongly Agree 4. Agree 3. Moderately Agree 2. Disagree 1. Strongly Disagree Validity of the InstrumentThe validity of instrument is carefully checked by the research committee that includes research professors, statisticians and advisors. The recommendations were incorporated. The justification of this validation was to avoid vague items and bias statements which have been correctly achieved. Reliability of the Instrument The questionnaire is pre-tested to test the reliability of it, with a small group of individualsworking in different companies in the Kingdom of Bahrain, in order to check their understanding of the questions.Data collection Method Questionnaire copies were distributed among bank officers in different branches of distinct commercial banks in various regions of Kingdom of Bahrain. The target respondents are expected to be acquainted with the subject and questions, included in the questionnaire. There are other methods of data collection like documentary analysis and interview however for this study survey methodology is opted. A copy of questionnaire is provided in the appendix Statistical Treatment of the DataThere are many choices of appropriate statistical methods however Correlation Coefficient as statistical method is used, so to find out the relation between the two variables. The survey form was used the Likert five point scale for the respondents to choose from as follows: [pic] Very few enterprises are using opportunity cost for just one reason. It is clearly evident that Opportunity cost related information is being used to accurately manage wide range of activi ties across a banking organization. Activities influenced by Opportunity cost calculation Activities |% of respondents | |Product Costs & Profitability |65 | |Performance Measurement |47 | |Shared Service Costing |41 | |Planning & Budgeting |40 | |Customer costing |38 | |Customer/Channel Costs & Profitability |38 | |Transfer pricing |25 | |Outcome / Output based management |25 | Expectedly, opportunity cost is used for product costing by approximately two by three of those respondants working in banking sector. It’s precision over traditional costing methods is borne out later in the survey with 87% finding that their Opportunity Cost product costs differed substantially from traditional costing methods, leading around 50% to reprice their products as a result!Validating the views expressed by Kaplan & Norton in their latest book ‘Strategy Maps: Converting Intangible Assets into Tangible Outcomes’, which lays emphesisis on the importance of using Opportunity Cos to support a Balance Scorecard, nearly half of all respondents are using their Opportunity Cost data to support their Performance Management The use of Opportunity Cost to support Shared Services costing has increased in popularity over the last few years. Now that internal services are represent up to 30% of an organisation’s costs, it has become imperative to accurately reflect how those services are consumed by business units. Over 40% of respondents are using opportunity cost to support Shared Service costing, enabling them to understand who and what is driving consumption of their internal services, and thereby increasing the effectiveness of their focus an core business. These trends are repeated by those who do not yet use opportunity cost, but are planning to. They want to use opportunity cost to support Initiative |% of respondents planning to use OPPORTUNITY COST | |Product Costing |55 | |Planning & Budgeting |36 | |Customer costing |27 | |Process/Continuous Improve ment |27 | The most noticeable difference is that only 18% are planning to use the information to support Performance Measurement. This could well be because the ease of which opportunity cost lends itself to Performance Measurement is not evident until an opportunity cost is up and running.Alternatively, the respondents may be looking to introduce opportunity cost to solve a pressing business requirement, and the links between Opportunity Cost and performance metrics are not immediately apparent. Opportunity Cost for Planning The emphasis of Bankers has moved from historical costs to future costs. An enormous 94% of those questioned are now using opportunity cost, or plan to use, opportunity costs for developmental drives. Opportunity cost Planners are looking at all aspects of their organisations in order to identify improvement opportunities. Some 60% are looking to identify process improvements, with 55% looking at activity level improvements via resource planning, and 49% looki ng to affect strategy formulation. However, only 13% are questioning their organisation’s process design in a fundamental way.Consistent with historic uses of opportunity Cost planning data is being used to support a variety of initiatives, although there is a surprising focus on opportunity cost for goal setting. |Initiative |% of OPPORTUNITY COST Planners | |Shared Service Costing |51 | |Product Costing |49 | |Defining team/dept goals |27 | |Defining organisational goals |13 | Product/Service Costing and Customer ProfitabilityBy using cause and effect tracing rather than allocations, opportunity cost better reflects the value chain of how organisations consume costs and provides more accurate product, service and customer costings than achieved using traditional costing techniques. The difference in opportunity cost product costs to absorption or other allocation based costings can be dramatic. The survey shows that 87% of practitioners found that their product and service costs differed from traditional costings markedly. The majority had an average variation of between 5 and 10%, which can be dramatic at a gross or net margin level. However, a surprising number of respondents (11%) experienced variations of over 100%! |Average variation |% |Maximum variation % | |0 |13 |; 10% |25 | |1-5% |15 |10-25% |17 | |5-10% |26 |25-50% |25 | |10-15% |13 |50-75% |14 | |15-20% |10 |75-100% |8 | |; 20% |23 |; 100% |11 | Cost Reduction and Process ImprovementThat ABC can improve your bottom line is beyond doubt, with potential cost savings amounting to 25% of cost bases being identified. Some organisations are yet to find where they can reduce their costs, but it is worth noting that over 70% of those who have not identified cost savings have less than 100 activities in their model. Whilst it is important to prevent ABC models become too large and unmanageable (primarily because they can induce analysis paralysis), it is essential that a reasonable level of detail is available, so that there is sufficient information on which to make cost reducing or revenue enhancing decisions. After all, profit outcomes are the result of process design and activity workflow†¦ Maximum potential cost saving as a % of cost base |% | |0% |18 | |1-5% |21 | |5-10% |33 | |10-15% |8 | |15-20% |13 | |20-25% |2 | |;25% |5 | A variety of methods are being used to help organisations translate their ABC data into real cost reductions. Cost driver analysis is the most frequently used method for aiding cost reduction and/or process redesign, with 67% of organisations using this technique. Process mapping and benchmarking are also popular, as is repricing of products and/or services, and analysis of the value that an activity adds to an organisation. Top techniques used to aid cost reduction |% | |Cost driver analysis |67 | |Process mapping & redesign |52 | |Benchmarking |52 | |Repricing |50 | |Value adding analysis |42 | |Product rationalisation |38 | |Value chain an alysis |32 | Conclusions ABC can, and does, add value to organisations. 96% of respondents have found the experience to be beneficial to their organisations, and 98% are expecting their implementations to deliver even more positive returns on their investment in the future Level of benefit delivered by ABC |% achieved |% future | |Adverse impact |4 |2 | |Negligible benefit |22 |13 | |Moderate benefit |54 |60 | |Substantial benefit |20 |25 | Regardless of the benefit analysis above, respondents recommend the use of ABC unanimously! In particular, practitioners recommend using ABC for product costing and cost reduction, to derive the most benefits, although there is a general belief held by ABC practitioners that the methodology should be broadly used as shown below. ABC supporting |% of organisations | |Product/service costing & profitability |80 | |Cost reduction |65 | |Continuous Improvement Program |56 | |Business Process Re-engineering |55 | |Shared Services Costing |51 | |Custom er, channel or value chain analysis |44 | ABC is generating real benefits for all sorts of organisations across Australia. These benefits can only increase as more organisations are looking to start an ABC project for the first time, but the full potential of ABC will not be realised as so many existing ABC users are still not employing ABC to its full capabilities. It is important that experienced ABC companies capitalise on their implementations to achieve the maximum possible benefits.Increasing the scale of an ABC project need not be an expensive, time-consuming process. There are cost-effective solutions that combine ABC, Process Mapping and Balanced Scorecard, to produce automated, regular reports with a minimum of manual intervention. With organisation-wide implementations providing much greater cost savings, expanding your ABC project can only be advantageous to your organisation’s bottom line. CHAPTER 4 Analysis and interpretation The data collection method for this study is survey questionnaire conducted face-to-face with 51 randomly chosen Bankers from various commercial banks in Bahrain from various cities. The questionnaire includes multiple choice, open-ended, and Likert scale questions.Some questions of the survey were adopted form various previous studies (Brierly et al. , 2001; Van Triest and Elshahat, 2007; Wijewardena and Zoysa, 1999). The data collection period ranges from October 2012 to November 2012. (1) general information on the business organizations and respondents; and (2) cost and management accounting practices. Table 4. 1 Information gathered from the first part of the questionnaire. |Bank Classification |Percent | |Commercial Banks |  40 | |Islamic Banks |  10 | |Other Banks |  1 | |No. f Employees |Percent | |10 to 49 |   | |50 to 99 |  90% | |100 and more |  10% | |Age of the Banks |Percent | |10 years or less |  10% | |20 year or less |  80% | |20 years or more |  10% | In the Table 1, Bank classifica tion, position of respondent, number of employees, and age of Banks are presented. In Bank classification, the highest percentage belongs to commercial banks (5banks), and â€Å"others† includes Banks dealing particularly in investment (1 bank) 4. 1. Product costing methodsThe respondents were asked to specify the cost factors they implement in an investment project costing. According to the answers, the most widely used costing factor is Financing cost (31 respondent), followed by opportunity cost (11 respondent) and loan process cost (9 respondents). In Table 2, which shows the detailed answers to this question, the most significant points are the financing cost widely by lower managerial levels, and that of opportunity cost largely by top managerial level. Primary cause for the financing cost by banks is that they offer more of the saving accounts than fixed deposit accounts. Table 4. 2 Most important Cost elements in an Investment Project Bank Classification |Financial Co st |Loan Processing Cost |Opportunity Cost |Other | |Commercial Banks |  20 |  3 |  3 |  0 | |Islamic Banks |  6 |  3 |  5 |  0 | |Other Banks |  5 |  3 |  3 |  0 | |Total |31 |9 |11 |0 | 4. 2. Complications faced in product costing The respondents were also asked to point out the difficulties they encounter in Investment project costing. Out of 51 respondents, 22 see the limited Complexity in cost evaluation as top difficulty (43 percent), availability of alternative resources(33. 3 percent), followed by economic instability (24. 7 percent). 4. 3. Role of Opportunity Cost in Management Accounting PracticesIn another part of the survey, which was adopted from Van Triest and Elshahat (2007)’s study, respondents were asked to score the role of opportunity cost in various financial analysis on a Likert scale of 1 (no role) to 5 (major role). To evaluate the results, one sample t-test was conducted (Table 4). The results showed that pricing decisions are t he most important area where opportunity cost is deemed important at an average of 4. 16, followed by customer profitability and activity analysis at 4. 07. Performance measurement and make or buy decisions with an average of 4. 04 and 3. 96 respectively are also important areas where opportunity cost is used. However, opportunity cost is not seen important in product mix decisions, and adding or deleting products as much as other areas. Management Accounting Practicies |Mean |S. D |t-test | |Pricing decisions |  4. 15 |  1. 146 |4. 29 | |Customer profitability |  4. 08 |  1. 034 |  4. 01 | |Performance measurement |  4. 03 |  1. 071 |  3. 714 | |Activity analysis |  4. 08 |  1. 120 |  3. 793 | |Make or buy decisions |  3. 96 |  0. 62 |  3. 576 | |Product mix decisions |  3. 54 |  1. 168 |  0. 289 | |Adding or deleting products |  3. 47 |  1. 370 |  0. 199 | Table 4. Results of one sample t-test for use of Opportunity cost in management accoun ting practicies (Test value=3. 5) |Management Accounting Practicies |Mean |S. D |t-test | |Pricing decisions |  4. 15 |  1. 146 |4. 9 | |Customer profitability |  4. 08 |  1. 034 |  4. 01 | |Performance measurement |  4. 03 |  1. 071 |3. 714 | |Activity analysis |  4. 08 |  1. 120 |  3. 793 | |Make or buy decisions |  3. 96 |  0. 962 |  3. 576 | |Product mix decisions |  3. 54 |  1. 168 |  0. 289 | |Adding or deleting products |  3. 47 |  1. 370 |  0. 199 |Furthermore, the findings are compared with the results of Van Triest and Elshahat (2007). The comparison indicated that two studies yielded parallel results. As seen in Table 5, first three items with the highest mean are the same. In both countries, pricing decisions, customer profitability, and performance measurement are the most prominent areas in which costing information is applied. Among the remaining four application areas, the rank of activity analysis is different. In this study, ac tivity analysis is the fourth in ranking, but it is the last in ranking in Van Triest and Elshahat (2007)’s study. Table 5. Comparison of results with the results of Van Triest and Elshahat (2007) Management Accounting Practices |Mean |Rank |Mean* |Rank* | |Pricing decisions |  4. 15 |  1 |  4. 44 |  1 | |Customer profitability |  4. 06 |  2 |  4. 19 |  2 | |Performance measurement |  4. 06 |  3 |  4. 11 |  3 | |Activity analysis |4. 08 |  4 |  2. 33 |7 | |Make or buy decisions |3. 99 |  5 |  3. 5 |  4 | |Product mix decisions |  3. 54   |  6 |  3. 33 |  5 | |Adding or deleting products |  3. 50 |  7 |  2. 89 |  6 | * The results of Van Triest and Elshahat (2007) 4. 5. The ratio of opportunity cost to total cost In the questionnaire survey, the ratio of opportunity cost to total cost (O. C/T. C) was also questioned. Overall mean for all the banks is 34. 48 percent. (Table 6) was conducted to see the significant differences a mong banks. The results showed that there is a significant difference among industries (significant at 0. 10).Duncan test from Post Hoc tests showed that Commercial Banks has the highest OC/TC ratio and is significantly different than Islamic Banks and Investment Banks and miscellaneous Banks. Table 6. The ratio of opportunity cost to total cost (percent) 4. 6. The reasons for the increased interest in opportunity cost manifestation in banks dealing The respondents were asked to score the reasons for the increased manifestation of Opportunity cost in their daily dealing on a Likert scale of 1 (completely disagree) to 5 (completely agree). A list of reasons was provided for the respondents so that they evaluated each. The results of one-sample t-test in Table 7 showed that decreasing profitability (4. 9) is the primary reason which increases the importance of opportunity cost. Other reasons which increase the importance of opportunity cost are increasing costs (4. 57), increasing dom estic and global competition (4. 30), and economic crises (4. 23). Actually, means of four items above 4. 00 indicate that they are all factors considered important for the increased interest in opportunity cost . This means profitability of companies is decreasing, possibly due to increasing costs, and increasing domestic and global competition. Economic crises which hit companies from time to time are also important reason for the increased interest in opportunity cost identification and implication. Table 7.The reasons for the increased interest in opportunity cost Calculation (Testvalue=3. 5) |Mean |S. D |t-test | |Decreasing profitability |  0. 566 |14. 170   | |Increasing costs |  0. 666 |  11. 929 | |Increasing domestic and global competition |  0. 940 |  6. 450* | |Economic crises |  1. 020 |  5. 399* | Significant at 0. 001 level 4. 7. Perceived importance of opportunity cost in overall Banking Operation Lastly, the respondents were asked to evaluate the per ceived importance of Opportunity cost that are utilized in banking organizations on a Likert scale of 1 (unimportant) to 5 (very important). The results of one-sample ttest in Table 8 indicated that the most important management accounting practices in decreasing order are budgeting (4. 48), planning and control (4. 33), cost-volumeprofit analysis (4. 3), target costing (4. 16), quality cost reporting (4. 09), performance measurement and evaluation (4. 02), responsibility accounting (4. 0), standard costing and variance analysis (3. 89), and strategic planning (3. 78). Transfer pricing (3. 65) is unique practice that is significantly not important based on test value of 3. 5. These findings indicate that companies perceive traditional management accounting tools still important. For example, budgeting, planning and control, and cost-volume-profit analysis are perceived the most important of all management accounting practices. Quality costing and target costing as new management acc ounting practices are utilized by the companies. However, strategic planning, and transfer pricing are perceived the least important ones. This may be due to size of the sample firms.Since the sample consists mostly of small and medium-sized enterprises (according to number of employees), some tools may be too sophisticated to be utilized. Szendi and Shum (1999) states that the larger the firm the more sophisticated the management accounting system and the more likely isthe firm to utilize sophisticated management accounting techniques and practices. Abdel-Kader and Luther (2008) also proved that large firms adopt more sophisticated management accounting techniques and practices than small firms. Table 8. Perceived importance of Opportunity Cost in routine banking operations (Test value=3. 5) |Mean |S.D |t-test | |Budgeting |0. 754 |  9. 911** | |Planning and control |0. 819 |  7. 500** | |Cost-volume-profit analysis |  0. 871 |  6. 900** | |Target Costing |  0. 849 |  5 . 820** | |Total Quality Management |  1. 115 |  3. 890** | |Performance measurement and evaluation |  1. 027 |  3. 39** | |Responsibility accounting |  1. 056 |  3. 450** | |Standard costing and variance analysis |  1. 140 |  2. 480* | |Strategic planning |  1. 011 |  2. 050* | |Transfer pricing |  1. 300 |  0. 860 | ** Significant at 0. 001 level * Significant at 0. 05 level CHAPTER 5 Summary and Conclusion The survey revealed the perceived importance of Opportunity Cost at selected commercial banks in the Kingdom of Bahrain.The findings are expected to contribute to the existing literature about the subject, especially in developing markets. The major findings of the study are as follows: The most vital cost element for Commercial Banks is financial cost The complexity in loan costing poses as the highest ranking difficulty due to the availability of alternative projects, Customer Activity Analysis and pricing decisions are the most important area where op portunity cost is calculated (parallel to the finding of Van Triest and Elshahat, 2007), Overall mean of the ratio of overhead to total cost is 34. 48 percent for all Commercial Banks in the Kingdom of Bahrain,The highest opportunity cost/total cost ratio belongs to non-islamic Commercial Banks, Decreasing profitability, increasing costs and competition, and economic crises are reasons which increase the importance of opportunity cost The most important use of Opportunity Cost is in Budgeting out of all routine functioning of Commercial Banks (parallel to the finding of Chenhall and Langfield-Smith, 1998) The findings indicate that Banks perceive traditional management accounting tools less important. The new management accounting practices such as strategic planning, and transfer pricing are perceived more important than traditional ones. Therefore, the banks have been calculating the Opportunity Costs for these management accounting tools. Scope for further researchSince the sampl e consists mostly of medium sized local branches of International banks , they may not reflect the applications of large scale banking corps. Secondly, the results are confined to the Commercial Banks and should not be generalized to the other sectors. Thirdly, since the survey conducted on companies operating in Bahrain , the findings may not be generalized for the worldwide policies of the Banks. For future research, whole region wide and more comprehensive survey could be conducted with the participation of more banking companies from different countries. Moreover, case studies can be conducted to make more in-depth analysis about cost and management accounting practices.

Saturday, September 28, 2019

Science as the Prominent Segments in Human Life Assignment - 1

Science as the Prominent Segments in Human Life - Assignment Example It is difficult to think about an area in human life for which science and technology have not contributed to assist or improve. But it is essential to moderate the importance of Science in many areas of human life if considering that sometimes, experience dominates over Science. For instance, Business is an area where experience plays a vital role rather than science in determining success, even if Education within this area is giving great importance to the theorization of concepts in Business. Business science is mostly taught in academic subjects. Master of Business Administration (MBA) is accepted as the worldwide course which dealt with the essentials of business science. It deals with mainly the essential theoretical knowledge required for starting and maintaining a business successfully. It always provides general ideas which quite often may not be enough in real business scenarios. The students are getting mainly theoretical knowledge and understanding of the business through such courses. But the application part and skills development can be accomplished only through practical experiences. Most of the individuals, irrespective of the workers, clients or customers may come from different socio-economic and political standards and hence the knowledge about different communities, societies, political systems, ethnic groups, environment, etc are essential for a new entrepreneur. Business science may not give many ideas about such things to a student. For example, Dubai, however the difficulties it is currently facing, is a place where a lot of foreigners are working together under one roof. An MBA degree holder graduated from India or China may not feel comfortable if he happens to work in Dubai initially.  

Friday, September 27, 2019

Reflection on two articles Research Paper Example | Topics and Well Written Essays - 750 words

Reflection on two articles - Research Paper Example One of the prominent expressions of Muslim politics in recent decades is the permissibility of ‘hijab’ and ‘niqab’ (a set of conservative dress codes for Muslim women) in public spaces. While this dress code is mandated in some of the orthodox Islamic nations in the Middle East and elsewhere, it is a point of debate in the context of secular and democratic settings. The recent flare up of the issue in France is a typical example. While liberal politicians and their contingent electoral base cite reasons of tolerance and diversity, the opposing camp (albeit the more vocal one) argue that such religious symbols undermine French national cultural identity and secularism. The authors illustrate how just as the esoteric ‘language of politics’ restricts the range of possible outcomes, there is a symmetric ‘politics of language’, where political groups jostle to control public thought. The case of Iraqi political affairs under the prolonge d rule of late Saddam Hussein illustrates this twin exploitation. Saddam Hussein tried to garner public support for his invasion of Kuwait in 1991 by stating geopolitical threats imposed by America and its allies. He also invoked the politics of language by portraying his mission as one of ‘jihad’. He also cleverly equated the triangular alliance of the USA, Saudi Arabia and Israel as the ‘infidels’. Such Koranic references are deep-rooted in Iraqi (and Muslim) societies that it is easy to fathom the political mileage to be gained through their exploitation. Another salient point is that in the realm of Muslim politics, authoritarianism and coercion seldom prove effective. To the contrary, it is persuasion – artful, rhetorical, logical or otherwise – that brings about consent and stability in the population. This is evident in the fact that even seemingly totalitarian regimes back up their legitimacy by associating with Islamic texts and doctr ines. 2. What evidence do you find in support of Khayr Al-Din's reform agenda in 19th Century Tunisia? How does he try to harmonise between Islam and Western ideas of liberty? Khayr Al-Din Pasha is a pivotal reformist figure in Tunisian political history. Indeed, he is such a polymath that he contributed reformist ideas in the areas of Tunisian military, socio-politics and beyond. At a time when Tunisia was suffering the excesses of Ottoman imperialism, Khayr Al-Din galvanized the spirit of the whole nation through his reform agenda. Khayr Al-Din was a truly enlightened thinker and he aspired for the most ideal Tunisian society and polity. He viewed the established conception and orthodox methods of governance as the major hindrances to real progress. Khayr Al-Din understood the importance of the principles outlined in Aqwam al-Masalik. The work outlined how to bring about the co-operation between statesmen and theologicians and how to make them work toward a common reform agenda. N ot only did Khayr Al-Din devise ingenious ways of achieving this cooperative atmosphere, but he also worked toward creating a fresh and forward-looking post-colonial mindset/collective consciousness. Another inspiration and key ally for the reform agenda was the writer and thinker Qabadu. Qabadu articulated a romantic vision of future Tunisian society in his prose and poetry works, which Khayr Al-Din

Thursday, September 26, 2019

Sainsbury Assignment Example | Topics and Well Written Essays - 2000 words

Sainsbury - Assignment Example However, the major success factor of the company is its effective value chain framework that ensures long-term sustainability and profitability for the company (Sainsbury Plc, 2014). Notably, the company has fully automated depots in its inbound logistics which further depicts the extensive use of IT in its business operations. This not only enhances the operational efficacy of the company but also results in establishing it as one of the competent business unit in terms of implementing and utilizing IT (Sekhar, 2009; Clark, 2004). The operations of the company are conducted in a three store formats which includes the local, regular and the central domain. The company has more than 500 local stores operating in the UK that has diverse branding approach and fascia. The central formats are used for the stores of the company which are small to medium in size and operate in the center of the city. Apart from the regular products, the company also sells some specific mainline brands through its stores in the UK market (Prezi Inc, 2014; Khosrowpour, 2004). The outbound logistics of the company includes two picking centers and it follows a warehousing model. The aim of this model is to establish dedicated picking centers in the UK with the aim to enhance the delivery of its products and services to the urban area further expanding their services to new potential customers. Notably, the company has faced immense competition from the rival supermarket chains which has forced it to develop effective strategies which can ensure the sustainability for the business. This has influenced the company to adopt the warehousing model (Prezi Inc, 2014; Khosrowpour, 2004). In the value chain domain of marketing and sales, the company targets both the customers including high income group as well as the potential buyers falling under the low income group. However, the company mainly focuses on providing high end products and makes a mark for itself in the

Wednesday, September 25, 2019

American Psycho Movie Review Example | Topics and Well Written Essays - 750 words

American Psycho - Movie Review Example In this essay, Messier analyzes the paradigm related to the term, eloquently propounded by Robert Stam as â€Å"intertextual dialogism†. The relation between the literary texts and its cinematic adaptations in the recent years as claimed by Vartan has suffered from a lack of narration between the literary text and its cinematic adaptation. Vartan claims that it would be a very logo centric approach and straightforward inference if the cinematic adaptations of the literary texts are coined as â€Å"unfaithful to and/or of lesser value† in relation to their mother text from which the cinematic production has evolved without taking into consideration the huge realm of socio-cultural context upon which they evolve and get dispersed. In order to establish this content of the essay, Vartan meticulously chose one of the best cinemas of the recent times, which is an adaptation of a text. American Psycho is a novel by Bret Easton Ellis published in the year 1991. In the year 200 0, director Marry Harron prepared a film out of the Ellis’ text which Vartan and the critics following the same school of thoughts considered for a close reading. They considered both the works from a very close contour resulting into the establishment of the discourse that would give a shape to the interpretations, receptions and dispersions of both the works under a critical and ideological light. Vartan begins the paper by providing a short overview of the text, â€Å"American Psycho† by Ellis and then introduces the amount of controversy inherent within the content of the text before the essay intends to discuss the myriad ways by which the visual poetics of the novel operate as a cut-throat and dissecting critique by figuring the transition of the aesthetics related with the sexual violence which Vartan views as a potent trend in the contemporary consumer culture. Next, the essay takes a turn and launches the comparison of the text by Ellis with that of its cinema tic adaptation of Harron and intends to discuss the shortcomings inherent in the novel which shocks the audiences. Contrarily, according to Vartan, the film by Harron provides a social commentary keeping the plot of the film at a safe distance which actually facilitated it to became more soothing (Messier, â€Å"Visual Poetics, Intertextuality, and the Transfiguration of Ideology: An "Eye" for an "I" in Mary Harron's Cinematic Adaptation of Bret Easton Ellis's "American Psycho"). Vartan in order to establish the propositions suggested by him at the very outset of the essay divides the essay into four sub-sections with intriguing titles like, ‘ Shock and Scandal: American Psycho as Postmodern Pastiche’, ‘ From Pastiche to Parody, or, an â€Å"I† for an â€Å"Eye†, ‘ Transfigurations: Excess, Affect, and the Gaze’ and ‘The Politics of Adaptation: Poetics, Intertextuality, and Ideology’. These sections individually throw elabo rate light on the propositions inherent within the essay required to establish the point of Vartan effectively. The section, ‘ Shock and Scandal: American Psycho as Postmodern Pastiche’ discusses the amount of problem the film, ‘American Psycho’ was about to face long before its date of release owing to the fact that it was a cinematic adaptation of a text which was already condemned as, â€Å" sadistic, pornographic , misogynistic and loathsome†. The negative reception according to Vartan did create an inquisitive pursuit and rage to view the film as it was thought to capture a few of its turbulent sexually violent passages, but Vartan asserts that maintenance of the distance from the stark

Tuesday, September 24, 2019

US moving to IFRS. (International Accounting) Essay

US moving to IFRS. (International Accounting) - Essay Example   Albrecht affirms that the best way to determine the viability of adopting a new course of action is by use of incremental analysis in which the benefits of the change should outweigh its cost. The decision of the US moving to IFRS has triggered a lot of debate, with many participants narrowing its effect to the various parties. Among them are the investors whose protection is included in the SEC mission. According to Albrecht two key elements defining financial markets under the U.S. GAAP are the low cost of seeking capital and the highest ROIs as compared to other markets in the world. This has to a major extent been attributed to the good rules that have been developed, challenged and shaped for several years, which has led to â€Å"bright lines† in reporting unlike in IFRSs where managers can manipulate numbers. If the adoption occurs the U.S. companies may experience a reduction in market value in stocks and bonds to unknown levels. According to Parks the cost of adoption could be approximately $32 million per company. In fact British Petroleum CEO said that for his company $100 million was spent for the first year and roughly $150 million for the second and third year. This is a huge cost against revenue and it’s likely to affect the profit margins and consequently returns on investment. Finally on the costs, in the U.S investors and accountants will need to learn how to read and interpret the financial statements prepared using IFRSs. This will need resources in terms of money and time to cover millions of these people. The benefits to investors will be an expected reduction in audit fees whose effect will be felt as years pass by, as auditors will have to take corporate numbers at face value. Based on this analysis the cost are more tangible and seem to outweigh the benefits hence the move would not really benefit the

Monday, September 23, 2019

Targets of Anti-metastatic Drug Development Essay

Targets of Anti-metastatic Drug Development - Essay Example Therefore, in this literature review, the paper describes some of the candidate targets for the anti-metastatic drugs development and the progress that has been made, so far, in developing effective drugs. It is clear that driving oncogenic mutations are necessary for metastasis. A number of the oncogenic mutations so far identified affect cell fate regulation, genomic maintenance and cell survival (Glinsky and Raz, 2010, p. 1788). . These initiating and resultant progression events may also turn out indispensable for metastases establishment at a secondary site. Patient analysis has shown that agents targeting oncogenic mutations or amplifications, such as mutant BRAF in melanoma, amplified HER2 in breast-cancer, have demonstrated substantial effects controlling metastatic disease (Platt and Raz, 1992, P. 438),. Nonetheless, metastasis disease treatment might be sophisticated by the differential demonstration, activity or a combination of oncogenes in metastases during metastatic recurrence (McGarty and Block, 2006, p. 151). For instance, HER2 expression is high in estrogen receptor (ER)+HER2- of luminal breast cancer cells via tumour necrosis factor fantasticfamily member 11-RABKL signalling in the microenvironment of bones. The effectiveness of targeted therapies concerning metastatic environments is presently limited through the drug resistance that often happens in metastatic relapse. Resistance of this nature is always because of the coming up of de novo mutations. Furthermore, the adaptive ability of oncogenic signalling networks for overcoming monotherapy attract new drug targets as well as strategies for inhibiting feedback-regulated pathways. Therefore, constant efforts to maximize target therapies for such oncogenic drivers and to defeat drug resistance will be essential for treat ing metastatic disease. It has been found that tumour cells augment their intrinsic mobility through adopting cellular programs that

Sunday, September 22, 2019

International Trading Operation Essay Example | Topics and Well Written Essays - 2500 words

International Trading Operation - Essay Example Importance has been accorded to the application of modern design technology which provides premium product quality and extremely high practical interpretations of design themes. The company has a wide-ranging collection of competitive products which matches a broad spectrum of consumer tastes and needs. (The history of ceramic tile manufacturing and the formation of H&R Johnson) The market experience of H&R Johnson lets international design fashions to be converted into products which particularly fulfils the requirements of the customers of UK. The company is equipped with a nation-wide network of independent retailers and distributors, coupled with a major investment in logistics which facilitates providing extremely increased levels of customer service. Building on the achievements of the its first century, H&R Johnson has been subjected to sweeping changes in the course of the year to position itself as the front ranking company and innovator for the demands of the tile industry in the new millennium. The eventual objective of the company lies in providing with the consumer with the "total solution for tiles". (The history of ceramic tile manufacturing and the formation of H&R Johnson) Since Tiles find wide applications in almost every country, however some countries are found to be more favourable compared to others. Nevertheless, the major export markets of H&R Johnson are the Asia-Pacific rim, the Central Asian countries, the Middle East, Africa, Central/East Europe, Western Europe, North America, Central America and South America. H&R Johnson is the largest manufacturer of ceramic tiles in the UK with production of decorative and innovative tile design. The company is the designer, manufacturer and exporter of ceramic glazed and unglazed wall, floor tiles and fittings along with floor and wall tile adhesives, grouts and tile fixing systems. Since the bygone four years, more than 35 million pound has been invested in the development of a new completely mechanized manufacturing facility on a lone location on Strole-on-Trent. (Nature of Business) Ans3) Which product are you going to export H&R Johnson exports floor and wall tiles. The company range consists of 'ARTILE' which are ceramic glazed wall tile embellished with digital images. 'ASPECTS' is the well-known ceramic wall and floor tiles. 'CAMPBELLS' are tiles meant to be fixed around the fireplace. 'CRISTAL' brand consist of ceramic glazed wall and floor tiles as well as wall and floor tiles. The 'ELEMENTS' and 'FREEDOM' range are popular ceramic wall and floor tiles while H&R Johnson is wall and floor tiles and ceramic glazed wall and floor tiles. The 'JOHNSON PROFESIONAL' consists of tile fixing systems, whereas 'KERASTAR' are ceramic, porcelain floor and cladding tiles. 'MINTON HOLLINS' are ceramic wall tiles and period designs while NORCROS ADHESIVES are tile fixing systems. The PRISMAFIT range consists of ceramic fittings and coves. Finally, 'SENSATIONS' and 'SPIRIT' is one more premium brand of glazed wall tiles. (Nature of Business) Ans4) What kind of payment use eg: documentary credit/confirmed irrevocable letter of credit/ transferable letter of credit/ document collection/ cash payment advance and so on: Confirmed Irrevocable Letter of

Saturday, September 21, 2019

Iraq and Italy Essay Example for Free

Iraq and Italy Essay Iraq has a long history of wars and invasions. The history of the land and its people goes back to more than 5000 years. Iraq has the worlds richest known archaeological sites. The ancient Mesopotamia and the first civilization appeared in the valleys of Iraq. Immigration of people from other parts of the world and invasions by powerful rulers never provided the stability needed by the country. The West Asia and Middle East region always remained vulnerable to foreign attacks and Iraq was no exception. Historical Background Iraqs geographical locations always made it a soft target for the foreign invaders. The lack of stone in the country had hindered the building of roads. As a result, most parts of Iraq were isolated from the main part of the country. The agricultural potential of its river valleys had attracted waves of ethnically diverse migration. Its true that the influx of people has enriched Iraqi culture. However, it also disrupted the countrys internal balance. The conflicts and wars have been a part of Iraqi history since the very beginning of its establishment. Situation in the Arabian region changed dramatically after Abu Bakr became the fist Caliph in 632 AD after the death of Muhammad. â€Å"The foundation of Islam in Iraq was laid down by Khalid Ibn Al Walid in 634 AD after a conflict with the local tribes. The Arabian conquest opened the beginning of conflicts, wars and invasion in Iraq that continued for centuries† (Lewis, 1997: 71). The most important event in Iraq came in the form of the Mongol invasion in 1250s that changed the landscape of the country to a great extent. The Mongol Invasion Mongol invasion was the most important even occurred in Iraq in the 13th century. â€Å"Genghis Khan was the most powerful ruler of the Mongol empire. Before dying in 1227 AD, he divided the Mongol empire between his four sons. His third son Ogotai was given the charge of the conquered lands of Persia and China. The Abbasid caliph Mustansir managed to foil Mongol invasion several times between 1226 AD and 1242 AD. However, after 1251, Mongols became united and more organized to launch renewed onslaughts on Iraq and Syria† (Simons, 1996: 171). â€Å"In 1257, Mongols led by Hulagu reached Hamadan. Hulagu sent an ultimatum to the caliph Mustasim in Baghdad to surrender before the Mongols. However, Mustasim refused to accede to any such demand and the large Mongol army reached Baghdad on 18 January 1258† (Simons, 1996: 171). The Mongols also began mobilizing the slave prisoners. The massive bombardment by Mongols destroyed the defense system in Baghdad. â€Å"Mongol forces comprised of Engineers who broke the irrigation dykes to flood the city. Many panic-stricken inhabitants were drowned in the flooded water† (Lewis, 1997: 82). Ultimately, Mustasim and his army surrendered before the Mongols. â€Å"The caliphs army was massacred on the plain. The inhabitants of the city were also hacked to death. Then the Mongol soldiers plundered the palaces, mosques and all other establishments in Baghdad. It was estimated that about eight hundred thousands men, women and children were killed in the mayhem. Mustasim and his sons were also killed. The Abbasid caliphate was completely eliminated by the Mongols. Hulagu made a pyramid of the skulls of Iraqs scholars, religious leaders and poets† (Simons, 1996: 172). All the glories of medieval Iraq were reduced to ruins. In the wake of the Mongol invasion, Iraq lost its commercial importance. Baghdad had been a center of trade for a long period. The invasion pushed Baghdad into political chaos and economic depression. The irrigation system of the country was destroyed by the Mongols, which badly hit the agriculture and food production. Iraq after the Mongol Invasion The Mongol invasion put a halt to the construction process undergoing in the country. â€Å"The Mongols applied tribute taxes on the local rulers that were very heavy. Those taxes hindered the economic development of the country for years. According to the account of William of Rubruck, the Franciscan monk, most skilled craftsmen and weavers were taken to Mongolia from Iraq and other parts of the Middle East† (Dawson, 1980: 101). The move had a positive impact on Mongolian economy. However, the craft and textile industry in Iraq were badly affected. Impact on the Islamic Culture The Mongol invasion left the Islamic culture in disarray. The Islamic world never managed to regain its lost glory. The six centuries of Islamic scholarly resources, culture and infrastructure were destroyed as the invaders burned libraries and demolished educational institutions. â€Å"The Mongolian rulers between 1258 and 1335 demolished mosques and built Buddhist temples in their place. At the end of 13th century, Gaykhatu attempted to introduce paper money. That virtually destroyed trade in the region† (Simons, 1996: 172). The Mongol invasion brought one positive result for the Islamic culture. Although the Mongols launched initial onslaughts on Islamic traditions, at a later stage, they adopted the culture into their empire. Islam became an official religion of the Mongolian empire towards the end of Mongol rule in Iraq. The rich culture and tradition of the Islamic world spread to Mongolia and other parts of the world during the Mongol rule. Italy, An Introduction History of Italy revolves around the great Roman civilization that was founded in the 9th century BC. For centuries, Italy has been hailed as the cradle of the Renaissance. It was the birthplace of the most intellectuals and talents of the early modern age. The revolutionary ideas that guided the people in different parts of the world were generated in Italy. Poets, writers and philosophers played an important role in enriching the culture of the country. Italy has produced some of the great personalities like Petrarch, Pico, Boccaccio, Sacchetti, Sercambi, Masuccio, Leonardo Da Vinci, Michelangelo and Machiavelli. Italy in the 13th Century AD â€Å"The last great Roman emperor Frederick II clashed with the papacy to popularize his reform process. He represented the Staufen power and his main base was Sicily. His main objective was to restore imperial rights in Italy. The new Pope, Innocent IV, claimed that Rome is unsafe under Frederick II. He summoned a council in Lyons where the emperor was deposed. Frederick died in 1250† (Holme, 1992: 236). Even after the death of Frederick, his son Manfred continued to rule in Sicily and vociferously opposed the papal authority. He led the anti-papal movement in Italy. â€Å"Manfred was killed in the battle of Benevento in 1266. Fredericks grandson, Conradin continued to fight, but he too was killed in the battle of Tagliacozzo in 1268. With his death, the Staufen power in Italy came to an end† (Hyde, 1973: 110). The popes and papal curia have been the main power center in Italy. However, when other European counties established self-government, a similar movement took place in Italy. â€Å"The uprising taken place in 1143 invoked the Senate of Rome. The movement was endorsed by the papacy. In the late 12th Century, Popes won the right to appoint the Senators. They held the economic, political and spiritual power of the country† (Hyde, 1973: 115). The popes were always dependant on others military resources in order to execute their policies. The pope invited the French kings brother Charles to oppose Manfred in southern Italy. That laid the foundation of French-papal alliance that lasted for three generations. Sicily was very significant for the popes from the political perspective. The establishment of a foreign rule resulted in large-scale resentment among people and the political class. â€Å"The bloody revolution of the Sicilian Vespers in 1282 pushed the country into a fresh conflict. The Angevins were champions of the papal cause in Italy. The involvement of the Angevins and the Aragonese in Italys internal affairs was responsible for the immediate provocation for the majority of people† (Holme, 1992: 238). The papacy was the first European power to experience the sharp rise in the cost of warfare in the thirteenth century. Innocent III initiated the administrative reforms and the extension of papal control over the Church. The followers of the pope launched crusades against Christians who opposed the papal. The second half of the 13th century witnessed power struggle for the supremacy of the church. â€Å"When Boniface VIII became the pope after the resignation of Celestine V, he was the twelfth pope to be elected in forty years. Boniface was an Angevin candidate. He demonstrated his desire to fulfill personal and dynastic interests. Boniface launched a crusade against the Colonna family, who were his rivals. He did not maintain good terms with his natural allies and improved the relationship with the French king, Philip the Fair† (Hyde, 1973: 121). â€Å"Boniface VIII endorsed the first Jubilee or Holy Year in 1300. That brought a large number of visitors to the country and generated huge profits. The idea became very popular and Jubilees were held in Rome every 50 years until the end of 15th Century. Then the interval was reduced to 25 years† (Holme, 1992: 239).

Friday, September 20, 2019

Adaptation of Psychometric Tools in Bangladesh

Adaptation of Psychometric Tools in Bangladesh Roufun Naher Introduction Measurement refers to a procedure which identifies the value of a quantitative variable through its numerical relationship to another value (Michell, 1990). For example, we want to know the body temperature of a particular person. Suen (1990) says, â€Å"The science of developing educational and psychological tests and measurement procedures has become highly sophisticated and has developed into such a large body of knowledge that it is considered a scientific discipline of enquiry in its own right. This discipline is referred to as psychometrics†. Presently, psychological researchers are intended to conduct cross-cultural researches and they must have reliable and valid instruments conducting those researches. Psychology is a growing field in Bangladesh both for research and practice. A number of psychological researchers of Bangladesh give emphasis on quantitative research which requires standardized instruments to measure behaviors and mental processes. However, the reasonable way to get an instrument can be cross-cultural adaptation whereas development of a new instrument is relatively tricky and time consuming. Meanwhile, many researchers adapted numerous instruments or psychometric tools to measure a range of behaviors and mental processes of human being. The adaptation of psychometric tools differs in the process, study design, sampling technique, sample size, reliability and validity. Therefore, the objective of the present study is to systematically review the adaptation of psychometric tools in Bangladesh, more specifically the adaptation procedure and research methodology. Table 1 shows the review. Sousa Rojjanasrirat (2010) provided a user-friendly guideline for translation, adaptation and validation of instruments or scales for use in cross-cultural health care research. The guideline includes seven steps for the adaptation of psychometric tools. The steps are (1) Forward translation, (2) Comparison of the two translated versions (synthesis I), (3) Blind back-translation, (4) Comparison of two back-translated versions (synthesis II), (5) Pilot testing of the pre-final version, (6) Preliminary psychometric testing of the pre-final version, (7) Full psychometric testing of the pre-final version. Table 1 The Review of the Adaptation of Psychometric Tools in Bangladesh Method of Review The aim of this systematic review is to investigate the quality and utility of psychometric tools adapted in Bangladesh. For conducting this review, the psychological journals published in different public universities were taken for literature review. Then the studies on adaptation of psychometric tools were picked up initially. Finally six original papers on adaptation of psychometric tools which met the criteria of current systematic review were selected from these journals. Among them four papers were selected from ‘The Dhaka University Journal of Psychology’ and two other papers were selected from ‘Jagannath University Journal of Psychology’. Eligible Criteria The papers were basically selected based on the following criteria Has the study been done in the context of Bangladesh? Has it been done on the adaptation of psychometric tools for use in Bangladesh? Whether it is an original study or review? Whether it is published? Results of Review Information about the Reviewed Studies All the selected studies represent the adaptation of psychometric tools for use in Bangladesh. The pervasive developmental disorder assessment scale presented in first study (shown in table 1) contains 40 items and 3 subscales. Similarly, the inventory of interpersonal problems contains 64 items and 8 subscales. The inferiority questionnaire and the Bangla parental power-prestige questionnaire contain 20 and 10 items respectively. The questionnaire on stress in cancer patient contains 23 items and 5 homogenous subscales shown in fifth study of table 1. Finally the Warnick-Ebinburgh mental wellbeing scale is composed of 10 items. The sample size of the reviewed studies ranges between 50 and 232. Only the first study shown in review table followed random sampling technique. On the contrary, other five studies followed convenience and purposive sampling technique. The design of all six studies was cross-sectional survey. The reliability ranges between .72 and .96. In case of validity mo st of the studies followed content and construct validity. Adaptation Process Followed by the Studies Researchers of three studies (such as study number 1, 3, and 5 shown in table 1) among six mentioned that they followed the guidance provided by International Test Commission (ITC). However, the researchers of other studies did not mention that which guideline they followed during adaptation. The first step of adaptation process is forward translation by two different translators. Two translators should have different background for example one translator must have the knowledge of health terminology whereas the second translator must possess cultural and linguistic knowledge (Sousa Rojjanasrirat, 2010). However, no researcher among six mentioned the background of the translators in their papers. In fact, most of the researchers did not even clarify the different phases of adaptation process although the reliabilities of the adapted instruments are relatively high. Moreover, the researchers of all the above studies except study number 6 (shown in review table) did not make contact with the original developers for their consent and proof reading which is considered as an important phase of adaptation of psychometric tools. On the other hand, the blind back translation step needs two translators who are native speaker of the original language from which the instrument was translated in first step. In addition the translators must be chosen form distinct background like the translators of forward translation (Sousa Rojjanasrirat, 2010). It is paradoxical that none of the reviewed studies followed the blind back translation phase strictly. However, the other steps mentioned in introduction part were reasonably followed by the above researchers. That is why the reliabilities of their adapted instruments are relatively satisfactory. Sample size and sampling technique Whether the result of a study can be generalized or not, depends on the sample size as well as the sampling technique by which the sample is drawn. Sousa Rojjanasrirat (2010) suggested using 300 to 500 subjects for the adaptation of psychometric tools. Contrary to that all the researcher of current reviewed studies used less than 300 subjects in their research. Moreover, five out of six studies did not use random sampling. That is only available and interested people were the subjects of these studies. Consequently, Passable generalization may not be possible by these studies. Conclusion Most of the psychological researchers in Bangladesh show interest in quantitative research. Reliable and valid instruments are needed for this type of research. In fact, lots of such instruments or questionnaires have been adapted at different times in Bangladesh. However, after this systematic review it is difficult to say that the researchers could follow standardized adaptation procedure and research methodology to adapt these instruments. Standardized adaptation procedure and research methodology are important because cultural diversity among countries is a gigantic issue of discussion in research world. If the adaptation process of a psychometric tool becomes flawed it will not be able to measure a sample of behavior accurately. Ultimately the field of psychology including mental health practice may suffer as it is sometimes very much dependent on the psychological tests and measurement. The further research on adaptation of psychometric tools in Bangladesh should follow the sta ndardized procedure and research methodology strictly. References Ahmed, F., Uddin, M. K., Islam, M. J. (2011). Preliminery evidences for psychometric  properties of the bangla parental power-prestige questionnaire. Jagannath University   Journal of Psychology, 1, 97-106. Hossain, M. S., Yeasmin, M., Uddin, M. K. (2008), Adaptation of inventory of interpersonal  problems. The Dhaka University Journal of Psychology, 33, 1-10. Haque, S. Das, A. (2007), Adaptation of pervasive developmental disorder assessment scale.  The Dhaka University Journal of Psychology, 31, 11-22. Jerin, M. I., Khatun, M. N., Ahmed, A. (2013), Adaptation on questionnaire on stress in  cancer patient revised. The Dhaka University Journal of Psychology, 37, 23-30. Michell, J. (1990), An Introduction to the Logic of Psychological Measurement. Hillsdale, New  Jersey: Lawrence Erlbaum. Rahman, S. T. Imran, M. H. (2013), Bangladeshi adaptation of Warwick-Ebinburgh mental  well-being scale. The Dhaka University Journal of Psychology, 37, 49-60. Sousa, V. S. Rojjanssrirat, W. (2010), Translation, adaptation and validation of instruments or  scales for use in cross-cultural health care research: a clear and user-friendly guideline.   Journal of Evaluation in Clinical Practice, 17, 268-274. Suen, H.K. (1990), Principles of Test Theories. Hillsdale, New Jersey: Lawrence Erlbaum. Uzzaman, M. A., Islam, A. S. M. A., Haque, M. A. (2011), Adaptation of inferiority  questionnaire. Jagannath University Journal of Psychology, 1, 35-42.

Thursday, September 19, 2019

Billy Budd - Good And Evil Essay -- essays research papers

In the play Billy Budd, the author, Hermann Melvinne, creates two conflicting character personalities which are portrayed as good and evil. John Claggart (Master-At-Arms) tries to destroy Billy Budd because he is jealous of Billy’s reputation and acceptance among the crew. There is also a conflict involving Captain Vere when he is forced to decide on the fate of Billy Budd after he kills Claggart. Billy is a handsome, young sailor, new to the ship and eager to impress. Billy becomes very popular with the crew. When seeing Billy accepted by the crew it reminds him of the their dislike for him and he becomes jealous. The Dankster’s conversation with Claggart also shows his fear that he will lose the power he held from the fear of others when he says ‘they turn from hating you to loving him... Billy Budd - Good And Evil Essay -- essays research papers In the play Billy Budd, the author, Hermann Melvinne, creates two conflicting character personalities which are portrayed as good and evil. John Claggart (Master-At-Arms) tries to destroy Billy Budd because he is jealous of Billy’s reputation and acceptance among the crew. There is also a conflict involving Captain Vere when he is forced to decide on the fate of Billy Budd after he kills Claggart. Billy is a handsome, young sailor, new to the ship and eager to impress. Billy becomes very popular with the crew. When seeing Billy accepted by the crew it reminds him of the their dislike for him and he becomes jealous. The Dankster’s conversation with Claggart also shows his fear that he will lose the power he held from the fear of others when he says ‘they turn from hating you to loving him...

Wednesday, September 18, 2019

The Books :: essays research papers

The Book   Ã‚  Ã‚  Ã‚  Ã‚  In Fahrenheit 451 books are burned on sight without exceptions. If I had the choice to save three books and â€Å"become† one, the first would be The Black Road which represents what greed and power can do to any kind of man. The second is A Spell For A Chameleon; it shows how if you’re different in any way from society you will be exiled out of the â€Å"group†. The Far Side Experience should be saved because it shows satire in the world around us.   Ã‚  Ã‚  Ã‚  Ã‚  In the world around us we see good men and women corrupted by positions of power and or money. In The Black Road, Kabraxis the demon corrupts a Priest of the Zakurumm church by offering him unlimited power and wealth. The way the demon corrupts other people is â€Å"the way of Dreams† which cures the person of whatever is wrong with them and sometimes making them wealthy. This is the book that I would â€Å"become† because I think it has the most meaning out of them all. That is why this book should be saved.   Ã‚  Ã‚  Ã‚  Ã‚  A Spell For A Chameleon should be saved because it shows how if you’re different then society then they will exile you from it. In Xanth (the land in which the story takes place) everyone has a unique magical power and if yours isn’t discovered by the time your 18 you are exile from Xanth into Mundane (normal realm). There is a powerful magician that can tell you if you have a power and he tells Bink (the main character) that his power is not only there but is very strong magic. Unfortunately this is how some societies today really are. The reason this book should be saved is it shows how you should not act towards somebody that is different from the majority.   Ã‚  Ã‚  Ã‚  Ã‚  The Far Side Experience should be kept because it shows satire in the world around us. Satire is a form of written that pokes fun at human weaknesses in hope to fix them. An example in this book is that it shows a kid at his birthday party and a liver truck is part of his party, he obviously doesn’t like liver but smiles anyway. This represents satire in that even though somebody doesn’t like something they will smile and lie that they like it. This can be wrong because people lie so others feelings aren’t hurt and some just because they cant tell the truth.

Tuesday, September 17, 2019

Women and Literacy Essay -- Education Females Women Essays

Women and Literacy The recent United Nations Fourth World Conference on Women concluded that if women are to advance their status socially, economically, and politically, they must have access to high quality education (Albright 1996). Although women in the United States have steadily increased their educational status, millions still have a problem obtaining appropriate education and training because "[r]ace, class, and gender assumptions organize American society in ways that put all women, but especially low-income women, at a disadvantage" (Laubach Literacy Action [LLA], "Facts about Women's Lives" n.d., p. 1). The fact that 23 percent of the women in the United States aged 25 and over have not gone beyond high school (ibid.) reveals that, as a group, women are still educationally disadvantaged. More than 50% of new enrollments in federally funded adult basic education programs are women (Development Associates 1993), but until recently little attention has been given to the needs of women literacy learners in the United States. Fortunately, that situation is changing. Georgia State University's Center for the Study of Adult Literacy has begun sponsoring conferences on women and literacy. Since 1994, when it began Women in Literacy/USA, LLA has been been providing financial support to programs that empower women as well as developing a network of programs serving women (LLA, "Project Overview" n.d.). There is also a growing literature base to support work with women literacy learners. Although much of this information has been generated abroad (e.g., Canada, Australia, and Great Britain), it raises issues that have relevance for programs in the United States, including the following: Goals and Purposes. As descr... ...ress or cognitive improvement) with the ideological model of literacy (that which suggests that literacy is multilevel and embedded in whole cultures), the author argues for separate literacy courses for women. Organizations Canadian Congress for Learning Opportunities for Women, 47 Main Street, Toronto, Ontario M4E 2V6, Canada, (416) 699-1909 Center for the Study of Adult Literacy, Georgia State University, University Plaza, Atlanta, GA 30303-3083; (404) 651-2405 ERIC Clearinghouse on Adult, Career, and Vocational Education, 1900 Kenny Road, Columbus, OH 43210-1090; (614) 292-4353 or (800) 848-4814, ext. 4-7686; E-mail: ericacve@magnus.acs.ohio-state.edu Laubach Literacy Action, 1320 Jamesville Avenue, Box 131, Syracuse, NY 13210; (315) 422-9121 Wider Opportunities for Women, 815 15th Street, NW, Suite 916, Washington, DC 20005; (202) 638-3143

Noise Induced Hearing Loss Health And Social Care Essay

Hearing is a particular sense like no other and indispensable to the communications between world. A loss of this esthesis has profound effects and tends to insulate the individual enduring from it. One of the prima causes of hearing loss which is unluckily mostly preventable is an exposure to resound. Worldwide, about 16 % of disenabling hearing loss in grownups is attributed to occupational noise [ 1 ] . This decrease in hearing sharp-sightedness associated with noise exposure is referred to as Noise induced hearing loss ( NIHL ) . NIHLis progressively going one of the most common hearing upset encountered by Ent mans of this epoch. Excessive noise in the environment has far making consequence on the hearing sharp-sightedness of a big population. Rapid industrialisation and urbanisation has resulted in perilously noisy environment impacting the wellness of 1000000s of people throughout the universe. Hearing loss due to inordinate noise is non limited to work topographic point but h as become all permeant and is quickly developing into a planetary public wellness job of great magnitude impacting the universe population irrespective of age, gender, cultural group or nationality. Though developed states are easy conveying noise pollution under control, in developing states industrial and urban societal noise degrees are quickly increasing due to rapid industrialisation, burgeoning vehicular population, usage of amplifiers for advertisement, a broad scope of societal and recreational noise and deficiency of statute law or hapless execution of Torahs. We are presently harvesting the crop of this unwanted addition in noise that is taking to an epidemic of hearing loss [ 2 ] . What is peculiarly baleful about NIHL is that it develops without the individual affected being cognizant of the fact that his hearing has been damaged. By the clip this hearing loss is diagnosed, irreversible harm to the hearing mechanism would hold constantly occurred and this remains to be the most of import practical job associated with noise [ 3 ] . Armed forces forces are at great hazard of developing NIHL. Exposure to fire weaponries, heavy weapon guns, armoured vehicular noise in the ground forces, engine room noise and other noises on board ships, aircraft related noises in the Air Force are some of the grounds why NIHL is a major wellness job in the Armed forces. Noise has physical physiological and psychological intensions. Physically it is complex sound without any cyclicity and its features can non be analysed. Physiologically noise is a signal that bears no information and its strength varies indiscriminately. Psychologically noise is an unpleasant and unwanted sound. The temporal form of environmental noise can be uninterrupted ( steady province ) , fluctuating, unprompted or intermittent. The strength of noise is measured in sound force per unit area degrees ( SPL ) and is expressed in dBs ( dubnium ) . Spectral form of frequence of a noise is measured in Hertz ( Hz ) . This subdivision attempts to supply an overview of effects of noise on hearing, the pathophysiology of NIHL, early sensing and bar of NIHL and legal and societal and issues in relation to NIHL. Historical position The consciousness that loud noise produces hearing loss has been recognized for 100s of old ages. Even in the Bronze Age hearing loss is said to hold existed due to the whipping and pound of Fe and bronze [ 4 ] . Some of the ancient Greeks disliked noise and about 600BC Voluptuaries forbade metal work affecting pound of metals within metropolis bounds [ 3 ] . However the earliest bing mention to the effects of noise on hearing appears to be an observation recorded in the first century AD by Pliny, the senior in his Natural history when he noted that those who dwell near the cataracts ( rapids ) of Nile were stricken deaf [ 5 ] . In 1713, Ramazzini found hearing loss in coppersmiths who hammered Cu for their life. He besides recommended the usage of hearing defenders to forestall hearing loss. NIHL became a bigger job with the find of gun pulverization and the job got further compounded with industrial revolution. NIHL was recognized in United States, Germany and England in 1870s and 1880s. Thomas Barr likely conducted the first epidemiological study of NIHL in 1886 [ 6 ] . He undertook a comprehensive study of hearing loss in boilermakers, Fe laminitiss and mailmans. He made sound recordings and established the survey of occupational hearing loss on a sound scientific footing. This survey has stood the trial of times as an excellent, good conceived and executed survey on occupational hearing loss. In 1890 Habermann described the histology of NIHL in organ of Corti [ 7 ] . Fowler in 1928 observed the typical dip at 4 KHz due to NIHL [ 8 ] and Bunch in 1939 published the first audiometric characteristic of NIHL showing the typical high frequence SNHL [ 9 ] . Immense technological progresss during the 2nd World War, more efficient but noisy machinery and rapid industrialisation lead to NIHL going a planetary job. More late the coming of amplified music, motorized conveyance, societal and community noise is presenting a upseting job of increasing NIHL [ 10, 11 ] . Though NIHL has been recognized for centuries, its rating, research into its pathophysiology, and bar schemes has acquired importance late.Consequence of noise on adult maleDepending upon the strength of sound and continuance of exposure, either reversible or lasting interior ear harm can happen. The effects of noise on adult male can be audile or non-auditory. The audile effects of noise on human ear are: ( a ) Auditory version ( B ) Noise induced impermanent threshold displacement ( NITTS ) ( degree Celsius ) Noise induced lasting threshold displacement ( NIPTS ) ( vitamin D ) Acoustic injury Non-auditory effects of noise include: ( a ) Intervention with communicating ( B ) Intervention with efficiency and work end product ( degree Celsius ) Psychological effects like crossness and irritation ( vitamin D ) Perturbation to kip, rest thereby lending to tire ( vitamin E ) Hypertension, peptic ulcer and other systemic unwellnesssAdaptationAuditory version is an immediate phenomenon that occurs when a sound is presented to the ear slightly promoting the threshold. For tiring sounds up to 80 dubnium SPL, the greatest version is produced for an indistinguishable frequence. The sum of residuary cover that remains after the surcease of stimulation is relative to the strength of the sound but is non dependent on the continuance of exposure [ 2 ] . This is physiological phenomenon and for sounds up to 70 dubniums SPL recovery occurs in less than half a 2nd. The sound strength at which there is a crossing over from version to impermanent threshold displacement ( TTS ) is variable depending on the frequence, being higher in lower frequences and lower in higher frequences. The phenomenon of version correlatives with the decrease of action possible [ 12 ] .Noise Induced Temporary Threshold Shift ( NITTS )This is a short-run lift of hearing threshold that may follow exposure to loud sounds. Here, the lift of hearing threshold is reversible. TTS is a short-run consequence measured in proceedingss and yearss. The sum of TTS is straight relative to the strength of sound and continuance of exposure. Tones of higher frequence produce more TTS than tones of lower frequences [ 11 ] . TTS is normally associated with other auditory symptoms like tinnitus, loudness enlisting and diplacusis. TTS of more than 40 dubnium is frequently associated with some lasting harm to hair cells and some grade of lasting threshold displacement ( PTS ) occurs. TTS can besides follow exposure to both steady province noise and impulse noise. The relationship between TTS and PTS has been much investigated but the relationship remains ill-defined.Noise Induced Permanent Threshold Shift ( NIPTS )This is defined as lasting lift of hearing threshold due to exposure to inordinate noise. NIPTS is a consequence of chronic exposure to reasonably intense noise in con trast to acoustic injury that is due to a individual, short-run exposure to a really high strength sound. The mechanism of hurt to inner ear due to chronic noise exposure and acoustic injury are really different though both consequence in harm to cochlea and its hair cells.Acoustic TraumaThis is a status when there is a sudden harm to the ear due to intense short-run exposure or even a individual exposure to a really high strength noise. This normally occurs from pyrotechnics, little weaponries fire, gunshot and detonations. This non merely consequences in some harm to the interior ear but besides can damage the tympanic membrane and ear bonelets in contrast to chronic NIHL where there is insidious devastation of organ of Corti peculiarly the outer hair cells ( OHCs ) and interior hair cells ( IHCs ) taking to lasting hearing loss [ 13 ] . The mechanism of hurt in acoustic injury appears to be strictly mechanical ab initio, followed by secondary devolution. After exposure to highly intense noise, histological alterations from mild swelling or writhing of OHCs to pycnosis of their karyons to finish absence of organ of Corti and rupture of Reissner ‘s membrane have been noticed. Secondary devolution of ganglionic cells and nervus fibers will be noticed after several hebdomads [ 14 ] . Immediate traumatic alterations in acoustic injury can be interpreted as the consequence of an interaction between the kinetic energy of sound and mechanical belongingss of cochlear constructions. Secondary alterations may so be due to degenerative and mending procedure [ 15 ] .NOISE INDUCED HEARING LOSS ( NIHL )NIHL is the most common and most of import consequence of noise pollution.Pathophysiology of NIHLExcessive sound degrees beyond critical degrees produce a hostile acoustic environment and with drawn-out chronic exposure, harm to the cochlea occurs and produces NIHL. Permanent NIHL is a distinguishable pathological province exhibiting a recognizable set of symptoms and nonsubjective marks. Specific characteristics of NIHL include: ( a ) Permanent sensorineural hearing loss with harm preponderantly to outer hair cells ( OHCs ) . ( B ) History of long term exposure to unsafe noise degrees ( & gt ; 85 dubnium for 8 hours per twenty-four hours ) ( degree Celsius ) Gradual loss of hearing over 5-10 old ages of exposure ( vitamin D ) Hearing loss ab initio affecting higher frequences 3-8 KHz before affecting frequences below 2 KHz ( vitamin E ) Speech acknowledgment tonss consistent with audiometric form ( degree Fahrenheit ) Hearing stabilizes one time the noise exposure is terminated. The cochlear hair cells are the primary site of harm due to inordinate noise exposure. OHCs are most affected in the initial phases. Research in the yesteryear focused on mechanism of hurt and anatomical correlativity. Initial surveies were anatomical surveies based on the scheme of exposing animate beings to loud sounds followed by general histopathological correlativity of harm to cochlear constructions. Recent surveies have attempted to set up structural and functional correlativity between morphological harm and hearing loss. Newer research utilizing electron microscopy and survey of ultrastructural alterations to hair cells have led to better apprehension of the harm and mechanisms of harm. A figure of mechanisms have been suggested for NIPTS. Some of the theories of harm to inner ear in NIPTS are: ( a ) Mechanical harm caused by terrible gesture of basilar membrane ( B ) Metabolic exhaustion of hair cells ( degree Celsius ) Severe vascular narrowing and ischemia of cochlear microvasculature due to inordinate noise exposure ( vitamin D ) Ionic instability and cellular harm due to break of ionic gradients of cochlear constructions. Hawkynss demonstrated vasoconstriction of cochlear microcirculation after drawn-out exposure to sound and speculate that vasoconstriction of the microcirculation of the basilar membrane and coiling ligament may stand for a direct response to intense mechanical quivers or may be moderated by vasoactive humoral substances [ 16 ] . Although experimental research has non really pinpointed the mechanism of harm, the current most convincing morphological grounds suggests a combination of mechanical and chemical factors [ 13 ] . Ultra structural alterations in the stereocilia of OHCs in the signifier of tattered or broken rootlets are the initial pathological alterations in TTS and PTS [ 17, 18 ] . On go oning exposure a distinct but direct break consequences in the toxic mix up of endolymph and prerilymph through microbreaks in structural model of cochlear canal which cause secondary effects like loss of hair cells and their corresponding nervus fibres [ 19 ] . Both programmed cell death a nd mortification contribute to this cell decease [ 20 ] . The sum and type of direct cell harm depends on the strength of sound. When exposed to certain detrimental strength, the OHCs show marks of metabolic exhaustion with drooping of stereocilia. This correlates with TTS that recovers over a few hours. Higher sound degrees on drawn-out exposure harm the stereocilia farther and this includes devastation of interior ciliary Bridgess. Recovery takes longer and is uncomplete. Further exposure lead to a prostration of stereocilia and eventual decease of OHCs. This corresponds to NIPTS [ 21 ] . Over the last 20 old ages, phenomenal research has occurred in the molecular and biochemical footing for NIHL. This is taking to a possibility of better preventative and healing schemes for NIHL. It appears that oxidative emphasis is a major cause for hair cell harm in NIHL and drug induced ototoxicity. High strength noise produces high degrees of Reactive Oxygen species ( ROS ) , which damage the phospholipids in the hair cell membrane and atomic membrane. It besides increases the intracellular Ca and up regulates the cell decease cistron. This may be prevented or minimized by cut downing the formation of ROS by administrating antioxidants like N-Acetyl Cysteine to heighten the endogenous antioxidant system [ 22 ] . Antioxidants like Glutathione protect the interior ear constructions from the detrimental effects of noise in experimental animate beings [ 23, 24 ] . The oncoming and advancement of NIHL is besides related to feedback from CNS. It is good established that the excitation of OHCs is fundamentally from motorial fibers but their maps were non good understood. It is now known that there is an active feedback system from CNS that may deject the contractile activity of OHCs and thereby cut down the stimulation of matching IHCs. This may sharpen the frequence favoritism and perchance cut down the consequence of low dissembling sound on hair cells and thereby cut down the harm [ 11 ] . Another of import observation that has come to the notice of research workers is the phenomenon of â€Å" conditioning † or â€Å" toughening † of the ear. It is known that pre exposure to low strength sounds â€Å" toughen † or â€Å" status â€Å" the ear and offers protection against subsequent harmful effects of high strength noise. This may be due to up step of production of antioxidants like Glutathione [ 25, 26 ] . This fact has promising application in inventing preventative schemes to cut down NIHL. In adult male the earliest and greatest histological harm due to resound trauma appears at about 10 millimeter from the ellipse window along the cochlear divider. Habermann in 1880 foremost demonstrated the disappearing of the organ of Corti and devastation of hair cells in a 75 old ages old adult male who had worked as a blacksmith. Mcgill and Schuchnecht [ 27 ] , after histopathological scrutiny in 14 ears with NIHL inferred that morphological alterations consist chiefly of hair cell loss that is more terrible in the 9 millimeter to 13 mm part of cochlear canal. They besides found greater loss of OHCs. The country so damaged corresponds to the audiometric frequence of 4 KHz and they concluded that there is a good correlativity between NIPTS and spacial location of centripetal lesion harmonizing to the anatomical graduated table. Clark and Bohne [ 28 ] studied the cochlea of noise-exposed chinchilla and found that the step of auditory map showed that the harm to basal bend of cochle a was associated with NIPTS from one to several higher frequences. However when PTS involved lower frequences, they found moderate loss of OHCs in the apical bend. Some research workers have concluded that in the survey of devolution forms in human ears exposed to resound show devolution form with knife border passage between wholly degenerated and seemingly undamaged countries to be characteristic of NIHL [ 29 ] . The natural advancement of NIHL is a predictable sequence of events with a little part of hair cell and nervus fiber devolution looking in the cochlea matching to 4 KHz notch. This distinct lesion grows bit by bit on farther exposure to sound to affect the greater part of organ of corti in the basal bend of the cochlea. Finally as the noise exposure continues over old ages, the staying sensory and nervous elements in the basal bend of cochlea are destroyed ensuing in an disconnected loss high frequence hearing [ 13 ] .Factors Affecting the Development of NIPTSApart from u nsafe degrees of high strength noise that is chiefly responsible for NIHL there are a big figure of factors that affect the oncoming, advancement and badness of NIHL. The chief factors impacting the development of NIHL are: ( a ) Physical factors- strength, continuance and frequence spectrum of noise. ( B ) Biological factors – Individual susceptibleness, age, sex, familial and societal sensitivity, acoustic physiological reaction, Pneumatisation of mastoids, pre- exposure threshold ( degree Celsius ) Pathological factors – Synergistic effects of drugs and chemicals, other co-existing ear diseases.Intensity of ExposureAmerican Standard National Institute ( ANSI ) reported on a survey of 7000 audiograms of different industrial workers and found that in about 200 instances of NIHL, the hearing loss could be correlated with sound force per unit area degree. Sound force per unit area degree in the frequence set of 300-600 Hz correlated with threshold displacement at 1 Khz and at 1200-2400 Hz the SPL correlated with threshold displacement at 4 KHz [ 30 ] . Most workers have found exponential addition in hearing losingss with increasing strengths and based on these surveies damage hazard standards sing safe degree continuance of exposure have been established.Duration of ExposureThere is good established correlativity between NIHL and continuance of exposure. With an mean work topographic point exposure of 90-94 dubniums everyday over a period 10 old ages, NIHL reaches its maximal and remains changeless thenceforth [ 31 ] [ 37 ] . The hearing loss in the higher frequences will halt progressing but it will distribute bit by bit to lower frequences. The major portion of the hearing loss occurs early in the first 2-3 old ages. In the ulterior old ages the hearing loss is normally contaminated with presbyacusis. When noise degrees ranges between 83 and 116 assumed name with acoustic energy concentrated in higher frequences, the hearing threshold additions in magnitude as a map of exposure durationA [ 32 ] .Individual SusceptibilitySusceptibility to inauspicious effects of noise is capable to tremendous fluctuation from single to single. In a group of people exposed to similar steady province noise over a drawn-out period, harm to hearing shows broad fluctuation. However, so far no individual factor that recognizes the susceptibleness of an person has been identified. It is really of import to develop valid and dependable indices to foretell h uman susceptibleness to NIHL maintaining in head the magnitude of the job. Certain biologic characters unique to the person like stiffness of cochlear divider, thickness of basilar membrane and tectorial membrane, vascularity of cochlea and denseness of hair cells and their excitation may hold great bearing on single susceptibleness to NIHL [ 3 ] . A big figure of potentially of import variables like age, sex, race, efficiency of acoustic physiological reaction, smoking wonts and presence of metabolic upsets like DM, high blood pressure have been investigated. There is no grounds to propose that there is any relationship between age and susceptibleness to NIHL [ 33 ] . The relationship between NIHL and presbyacusis or age related hearing loss is non good understood. However it is assumed that both are linear and in all individuals above the age of 50 old ages with NIHL, a presbyacusis rectification of 0.3 dubniums per twelvemonth for every twelvemonth above 50 old ages may be applie d [ 31 ] . No gender preponderance to NIHL has been identified once and for all.Role of Acoustic ReflexIt is good known that when stapedius musculus, contracts it attenuates the transition of sound into interior ear by 30 dubnium. Variability in fatigability of acoustic physiological reaction may be one of the factors in single susceptibleness to resound injury [ 34 ] . It is besides documented that topics with hapless acoustic physiological reaction recorded a big TTS after exposure to resound. A close correlativity was found between TTS and latency clip of acoustic physiological reaction, its rise clip and its full activation clip [ 35 ] . Acoustic physiological reaction therefore may play an of import function in single susceptibleness to NIHL.Degree of MelaninisationThere is some grounds to propose that melanin may be an of import protective agent against noise. Carter studied the oculus coloring material and NIPTS and found that mean hearing degrees of otologically normal ears were poorer at 4 KHz in individuals with light oculus coloring material than in people with dark colored eyes ( bespeaking a higher melanin pigmentation ) [ 36 ] . Peoples with bluish and light coloured flag may be more susceptible to NIHL. Melanin in striavascularis of cochlea may hold a protective consequence against noise [ 37 ] . Barrenas and Lindgren besides suggested that visible radiation coloured topics were susceptible to greater TTS on exposure to loud noise [ 38 ] .Drugs and ChemicalsMany drugs and chemicals have interactive action with noise in potentiating NIHL. The harm from terrible acoustic exposure is similar in many ways to ototoxicity produced by aminoglycosides. Many research workers have documented that a combination of noise and aminoglycosides is far more traumatic so either agent entirely [ 39, 40 ] . There is besides grounds that extra hearing loss may take topographic point when worlds are treated with acetylsalicylic acid and other non-steroidal anti- infl ammatory drugs and exposed to high strength noise concomitantly [ 41 ] . Coincident exposure to environmental pollutants like C monoxide and noise produced more hearing loss than either agent entirely. A big figure of other chemical pollutants or chemical mediators in industries like methylbenzene, hexa-methyl quicksilver and lead ethanoate are potentially ototoxic agents and can potentially interact synergistically with noise and bring forth NIHL. There has been an increased focal point late on environmental pollutants like metals, organic dissolvers and their interaction with noise in bring forthing increasing hearing loss [ 42 ] . There has been some association between noise and quiver in individuals who work in cold conditions with manus held power tools, particularly, in those who suffer from Raynaud ‘s phenomenon. These people are more prone for increased NIHL.SociacusisIt is non merely occupational and industrial noise that is unsafe to hearing wellness but besides the increasing cumulative effects of societal noise exposure in one ‘s day-to-day life that needs serious consideration. This societal noise exposure has been termed â€Å" Sociacusis † . Noise degrees in mundane life are on the addition. In add-on there are recreational activities that have potentially risky noise degrees. In the urban scene, transit is the chief cause. Cars, trains, planes, bikes and the increasing usage of Diesel engines that are noisier than gasoline engines have all contributed to increasing societal noise. In some of the metropoliss of India this noise has been documented to make a degree up to 90 dubniums [ 43 ] which is clearly risky. A worker who is exposed to sound degrees of 88 dubnium for 8 hours at work, and so exposed to 94 assumed names sounds while transposing to and from work is at hazard of developing NIHL due to linear effects of sound. Vacuum cleaners, liquidizers and lawn mowers all add to the cumulative effects of sound at place. Nois e degrees in public transit can be really high. In some metro systems noise degrees may make really high degrees [ 44 ] . Recreational noise can frequently make risky proportions. Fire crackers can give rise to sudden hearing loss in kids. Motorcycles, snowmobiles and concatenation proverbs result in damaging sound degrees. â€Å" Pop † and â€Å" stone † concerts and discotheques are a beginning of really high strength noise. Personal stereos and Cadmium participants can besides be potentially harmful. Lebo and Oliphant in every bit early as 1968 conducted surveies in Rock concerts and found SPL far transcending the bounds considered safe for drawn-out exposure [ 45 ] . Clark recorded sound degrees in surplus of 100 dubnium in the audience of stone concerts [ 46 ] . Rock concerts produce TTS and tinnitus in most audience. Orchestral instrumentalists can be exposed to damaging sound force per unit area degrees and audiometric alterations consistent with NIHL may often develop [ 47 ] . Though community noise or sociacusis is of lesser magnitude than industrial or occupational noise, a larger population is exposed to it and its linear consequence can be important.Medical NoiseThere may be state of affairss in infirmaries where noise degrees can be risky to hearing wellness of people working in the infirmaries and patients. MRI units may bring forth sound degrees at patients head in surplus of 90 dubnium. These degrees are high plenty to do NIHL [ 48 ] . Surveies have shown that sound degrees produced by drills and suction units during ear surgery are high plenty to bring forth NIHL. Parkins, in 1980 documented that the coincident usage of suction and bore during ear surgery may bring forth sound degrees runing from 91- 108 dubnium [ 49 ] . This may be the cause for displacements in hearing threshold apparent on station op audiograms. DietzerKatzeet Al, Man and Winnerman, and Spencer and Reid have all documented really high noise degrees during mast oid and ear surgery due to the usage of drill and suction with a possible to do NIHL [ 50-52 ] . Kamal in an interesting survey showed early but definite NIHL in 50 % of topics working in orthopedic theater [ 53 ] . The beginning of the noise was identified as plaster proverb and air drills. There are besides studies sing harm to residual hearing by amplified noise in hearing disabled kids fitted with powerful hearing AIDSs [ 54 ] .Noise and Armed forcesNoise and noise induced hearing loss is job of immense magnitude in the Armed forces all over the universe. The forces of the ground forces, navy and the air force are exposed to really high strength noise produced as a consequence of the arms that they use, the mechanical conveyance, aircraft and ships that they use. The nature of their business exposes them to resound degrees that can endanger their hearing. The members of Armed Forces and para-military organisations are exposed to a combination of steady province noise and impulse noise of really high strengths and their unprotected ears are vulnerable to extensive hearing harm. In armed forces, forces functioning in certain subdivisions and trades are more vulnerable. In the ground forces, those functioning in the foot, heavy weapon, armoured corps and corps of applied scientists are at high hazard of developing NIHL. In the air force pilots, air animal trainers and air trade care forces are at high hazard. Similarly in the naval forces, engine room crewmans, gunnery crew, air trade bearer forces, frogmans and submariners are at high hazard of developing NIHL due to the nature of their occupations [ 55 ] . Kessar, in an audiometric study on heavy weapon forces of Indian Armed forces reported that 50.8 % heavy weapon forces had changing grades of NIHL compared to 14.1 % of controls [ 56 ] . In the same survey 86.5 % gunnery crew with more than 10years of service had moderate to severe NIHL. Raiet Al reported that 85.5 % naval gunnery crew evaluated audiometr ically had NIHL [ 57 ] . In another survey noise degrees of 120 dubniums were recorded in the engine suites of naval ships and 78 % of engine room forces were found to hold NIHL of changing grades. Pawa KL, Singh VK and Venkatesh MD reported an extended study of noise degrees on board Indian Naval ships and recorded an norm of 105 dubniums noise degrees in engine suites and besides reported that 70 % of the engine room crewmans evaluated were found to hold NIHL [ 58 ] . The badness of hearing loss increased linearly with length of service. Theyobserved increased exposure of frogmans to audiovestibular disfunction and noise is one the major subscribers to hearing loss in frogmans and submariners. An audiometric study of Indian Air Force forces revealed an overall prevalence of 22.9 % of NIHL [ 59 ] .Clinical characteristics of NIHLClinical characteristics of NIHL are frequently identical from other causes of SNHL. The diagnosing is based on elaborate history, physical scrutiny and ap propriate audiometric rating. It is stressed that the diagnosing of NIHL is circumstantial and would necessitate a careful elaborate occupational history, household history and history sing recreational exposure to resound. From a medicolegal facet guidelines have been defined to help in ‘labeling a instance ‘ as NIHL [ 60 ] . Another facet to maintain in head is that the people who are susceptible to NIHL can besides endure from other otological diseases like CSOM, Meniere ‘s disease, otosclerosis, familial hearing loss etc and therefore all attempts at naming these conditions should be made before imputing the hearing loss to inordinate noise exposure. In a big series of NIHL in Ontario, 5 % of the survey group had other ear diseases as major cause for their hearing loss [ 61 ] . Any history, physical marks or audiometric findings suggestive of cochlear or retro-cochlear hearing loss in a patient will necessitate extended rating to get at a diagnosing. However, w ith a good history, physical scrutiny and a pure tone audiogram, it is possible to get at a diagnosing of NIHL and besides arrive at a decision that the hearing loss is attributable to resound [ 2 ] . NIHL and acoustic injury are constantly associated with tinnitus which is frequently raging. Many patients of chronic NIHL will hold tinnitus as their chief ailment.Audiometric ConfigurationThe 4 KHz notch is frequently considered a typical audiometric characteristic in NIHL regardless of the frequence scope of the noise beginning. However, more frequently than non, the so called 4 KHz notch occurs in the scope of 3-6 KHz. [ 20 ] ( Fig. 10.12 and 10.13 ) . The most plausible account for the 4 KHz notch in pure tone audiogram is the resonance features of ear canal to sounds of different frequences with maximum harm happening one octave above the Centre of frequence scope of the noise. The wide set industrial noise is concentrated at 3 KHz due to peculiar anatomical constellation of EAC and hence maximum harm occurs in 4 KHz country of cochlea. It needs to be kept in head nevertheless that the absence of a notch does non except the diagnosing of NIHL [ 20 ] . Though NIHL is frequently described as bilateral and symmetrical, asymmetrical hearing losingss is non uncommon. In one survey 15 % of patients of NIHL had asymmetrical hearing loss. This may be because of other ear diseases, asymmetrical noise exposure or sometimes non interpretable [ 62 ] . Pure tone audiology forms the footing of diagnosing and for compensation intents in NIHL. International standard 1999 ( ISO ) , has formulated guidelines for finding whether an audiogram conforms to the parametric quantities of NIHL. Electric response audiology may be of great aid in observing overdone hearing loss in compensatory claims. All other supra- threshold trials and speech audiology in NIHL would demo characteristics of cochlear hearing loss.Otoacoustic Emission ( OAE ) in NIHLThe measuring Otoacoustic emanation ( OAE ) has become a simpler, non-invasive and nonsubjective tool to mensurate OHCs map, the primary mark cell in NIHL. Both TAOAE and DPOAE have been studied in acoustic injury and NIHL. Some studies suggest that the amplitude of OAE lessenings even before there is noticeable pure tone threshold displacement in noise injury [ 63 ] . Early NIHL is characterized by unnatural OAE constellation corroborating some cochlear disfunction or harm with normal or near normal pure tone audiograms [ 64 ] . This has an of import bearing in the early diagnosing of NIHL and can even be utilized to observe single susceptibleness to NIHL [ 65 ] . The multiple advantages of OAEs are that they are extremely sensitive, site specific, nonsubjective and speedy to analyze and hence are ideal tools for supervising NIHL. DPOAEs are particularly well-suited for monitoring as the frequence scope of analysis extends beyond 8 KHz, which is good beyond the 3-6 KHZ scope affected by NIHL. Therefore with a good D P gm one can confidently predict whether the hearing loss is due to resound exposure or non [ 66 ] ( Fig. 10.14 & A ; 10.15 ) . OAE analysis is a really sensitive index for presence or absence of hearing over 35-40 dubniums and can be a really helpful testing tool for observing NIHL and exaggerated hearing loss.Newer Research Trends in NIHLSome exciting research trends that offer more insight into basic pathophysiology of NIHL and possible development of newer curative schemes are: ( a ) Hair cell regeneration ( B ) Genetic and molecular footing for NIHL ( degree Celsius ) † Toughening † or â€Å" preparation † protocols by pre-exposure to low strength sounds anterior to exposure to high strength noise. ( vitamin D ) Antioxidant therapy for NIHL and acoustic injury It is now an established fact that avian hair cells can renew undermentioned harm due to resound and ototoxic drugs [ 67 ] . Similar surveies on neonatal biddies have shown that hair cell regeneration occurs from back uping cells under the influence of acoustic harm [ 68 ] . A more recent mammalian survey has shown the ability of mammalian cochlea to renew hair cells following ototoxic harm [ 69 ] . The function of growing factors is being evaluated in act uponing this regeneration [ 70 ] .Recent research besides demonstrated the functional capableness of such regeneration [ 71 ] . Further research in this way appears rather promising and offers a possible healing intervention of noise and drug induced hearing loss. Antioxidants in the intervention of noise injury have been used with good consequences in the ague puting [ 22, 72, 73 ] . Clinical tests to formalize their usage are awaited. The function of â€Å" conditioning † or ‘toughening † of the ear by anterior exposure to low strength noise before exposure to damaging noise has been tried and carnal theoretical accounts have shown singular protection of interior ear hair cells, presumptively by increasing anti-oxidant degrees [ 74 ] . Though they have shown great promise in inventing newer remedy and preventative protocols against NIHL, they have limited practical applications at nowadays. Attempts are on to happen out if there are familial factors in the susceptibleness to NIHL. It has been seen that some strains of inbred mice are more susceptible to NIHL than others. Scientists are seeking to insulate a NIHL cistron to a chromosomal venue. Recently a recessionary cistron ( ALI ) that is responsible for premature age-related hearing loss has been shown to be related to inordinate susceptibleness to NIHL [ 75 ] . If such familial linkage can be established in human existences it opens up new views for testing for susceptibleness for NIHL and possible intervention of NIHL.Non Auditory Effects of NoiseA big figure of non- audile effects of NIHL that adversely affect the wellness of an person have been described. Important nonspecific effects of NIHL are intervention with communicating, hapless efficiency and work end product, crossness and irritation, perturbation of slumber and remainder and early fatigability. Some major systemic unwellnesss like high blood pressure, peptic ulcers, emotional agitation and mental unwellnesss have associated with NIHL. However, there is limited grounds to back up these associations.Treatment of NIHLAs is true for all types of sensorineural hearing losingss, NIHL unluckily can non be cured but it likely is the individual largest cause of preventable hearing loss all over the universe. The pronouncement â€Å" Prevention is better than remedy † holds true in NIHL and preventative steps and personal hearing defenders are discussed later. As with any disease, where the pathogenesis is multifactorial, multiple intervention modes have been tried for NIHL with varying and at times conflicting consequences. Most intercessions would look to work for acute jobs like acute acoustic injury and NITTS where published literature abounds. However, the job is compounded by the greatly varied rates of self-generated declaration. The function of hyperbaric O therapy ( HBOT ) has been evaluated and reported of benefit if commenced early [ 76 ] . The function of HBOT in acute acoustic injury is better studied and recommended where executable [ 77 ] . Some studies of acoustic injury being treated with a mixture of 10 % carbondioxide and 90 % O ( Carbogen ) are available in the literature. It is suggested that the vasodilatory consequence of carbogen prevents or reduces noise induced PTS following acoustic injuries [ 78 ] . The writers in their personal experience of handling acute acoustic injury with carbogen have found it utile in re stricting the hearing loss. The function of accessory Vit E with Carbogen has shown to hold benefit in NITTS [ 73 ] . The fact that Magnesium can perforate the hematocochlear barrier and its comparative deficiency of side effects have led to research in istusease for acute acoustic injury with encouraging consequences [ 79 ] . The function of steroids have been investigated in NIHL besides. As with the intervention of sudden SNHL, intratympanic steroids appear to cut down outer hair snake pit loss in rats exposed to acute noise [ 80 ] . There is deficiency of conclusive grounds in the clinical use of intratympanic steroids though a recent study has shown good consequences [ 81 ] . Recent research has hovered in researching anti-oxidants to cut down the abuse to cochlea with promoting carnal surveies [ 72 ] . For more lasting threshold jobs, most intercessions do non demo any benefit and rehabilitation with hearing AIDSs is an first-class option in bettering the communicating position of people enduring from NIHL. Advanced digital and programmable hearing AIDSs offer really good quality of hearing betterment and should be liberally prescribed.NIHL- Magnitude of job in developing statesNoise pollution is a planetary job of great magnitude and NIHL is possibly the individual largest cause of preventable hearing loss. In developed states it is the biggest compensatable occupational jeopardy and histories for about one tierce of all individuals enduring from hearing damage. Most of the developed states are bit by bit conveying noise under control. However in developing states the industrial and urban societal noise is on the rise and is doing serious environmental noise pollution. The hazard of NIHL from societal noise is increasing twenty-four hours by twenty-four hours for immature people i n most underdeveloped states. This is due to rapid industrialisation, unchecked proliferation of cars particularly two Wheelers and autorickshaws with two shot engines. In many developing states there is a deficiency of statute law against noise pollution and, when nowadays, these Torahs are ill implemented. Therefore bar of occupational and environmental noise pollution must take top precedence in public wellness direction. Some of the studies from developing states of South Asia and South East Asia sing urban societal noise and its deductions are dismaying [ 82 ] . In Pakistan unchecked urbanisation has increased the noise degrees in metropoliss like Karachi, Lahore and Faisalabad. Road traffic particularly autorickshaws which do non hold silencers produce noise degrees up to 100 -110 dubnium. The mean ambient noise degree in the busy streets of Karachi was found to be above 90 dubnium. There is a high incidence of NIHL in the major industries of Pakistan particularly textile Millss and sheet metal industries. Though statute law against noise pollution and hearing preservation exists, it is ill implemented. In India thorough statute law for allowable ambient noise degrees in assorted countries, work topographic point noise criterions and noise criterions for motor vehicles exist but there is serious deficiency of execution [ Tables 10.25, 10.26, 10.27 ] . Traffic noise in busy intersections of larger metropoliss frequently reaches 100 dubnium. There is increasing incidence of NIHL in a big population that is at hazard. In a survey carried out in the metropolis of Pune in 2000 by the Department of ENT, Armed Forces Medical College revealed a traffic noise between 87-97 dubnium in busy intersections of the metropolis [ 83 ] . An audiometric study carried out by Singh VK, Mehta AK of 421 traffic police officers the metropolis of Pune, showed that 81.3 % of them showed some grade of NIHL and badness of NIHL increased linearly with length of service. In the same survey 225 autorikshaw drivers who are routinely exposed to loud traffic noise were besides audiometrically reviewed and 81.1 % of them were found to hold NIHL [ 84 ] . In a similar survey conducted on traffic police officers in 2000, 74.3 % of 207 police officers were found to hold NIHL of changing grades [ 83 ] . Thus sociacusis is going a major job in developing states and the job needs to be tackled on war terms.Damage hazard standardsHazard of NIHL has been found to hold a definite relationship between strength of sound and continuance of exposure. Burns and Robinson [ 86 ] brought forth the construct of equal energy which suggests that lasting harm to hearing is related to entire sound energy which is merchandise of strength of sound in assumed name and continuance of exposure. They assumed that equal sum of energy causes equal hearing loss and concluded after extended research that the equal energy construct could be applied to finding day-to-day safe degrees of strength and exposure continuance to assorted noises. This translates into 8 hours day-to-day exposure to 90dB ambient noise and for every addit ion of 3 dubnium, the continuance of exposure is halved. For e.g. a 93 dubnium noise degree will allow merely 4 hours of exposure. This is the recognized norm in most European states. There is a suggestion that if the noise exposure is intermittent as in most industries, the ear has clip to retrieve from noise injury and hence a 4 dubnium halving and doubling is more suited [ 11 ] . In the United States of America a 5 dubnium halving and doubling has been suggested by CHABA ( Committee on hearing, Bioacoustics and Biomechanics ) in mid 60 ‘s. OSHA ( US occupational safety and hearing criterions ) permits a 5 dubnium halving and doubling of exposure and the criterion is known as LOSHA and the European criterion of 3 dubnium doubling and halving is known as Leq ( Table 10.28 ) . 90dBA has been universally accepted as safe strength of exposure up to 8 hours but there is instance for cut downing this bound to 85 dubnium and to originate hearing preservation programme from 85 assum ed names flat [ 85 ] . These criterions can merely be adapted for steady province uninterrupted noise. Appropriate criterions for impact noise are non universally available.Hearing preservation ProgrammeNoise is the individual largest cause of preventable hearing loss and with of all time increasing degrees of noise in all walks of life NIHL has attained a planetary importance. NIHL can non be cured with the current province of medical cognition. However it can be reduced and minimized, if non wholly prevented, by effectual hearing preservation programme. An effectual hearing preservation programme is a multi-disciplinary attempt necessitating enforceable statute law from the authoritiess, managerial engagement, technology and medical engagement. Alberti has suggested an ideal hearing preservation programme for occupational hearing loss that has eight stages [ 2 ] : ( a ) Noise jeopardy designation ( B ) Technology controls ( degree Celsius ) Personal hearing protection ( vitamin D ) Monitoring audiometry ( vitamin E ) Record maintaining ( degree Fahrenheit ) Health instruction ( g ) Enforcement ( H ) Programme rating Hazardous noise degrees in the industry and work topographic point can be identified with preciseness sound degree metres. Periodic sound degree monitoring over moderately long periods to place potentially risky work topographic point environment and effectual technology controls to cut down the degree of noise by alteration in the engineering or replacing or redesigning of machinery and other technology intercessions to cut down the noise degrees. Administrative controls like rigorous enforcement of prescribed clip of exposure depending on the sound degrees, proviso of less noisy work environment and effectual and periodic wellness instruction of workers sing bar of NIHL. However personal hearing defenders are most critical for bar of NIHL. A big assortment of personal hearing defenders like ear stoppers, ear muffs and canal caps are available with changing grades of fading. The most of import facet of personal hearing defenders is the regularity of usage. Unless the workers use the m on a regular basis, they will be of no usage. Therefore, it is most indispensable to educate the workers. The most of import facet of taking a hearing defender device is worker comfort and the assurance of the worker utilizing it [ 88, 89 ] . The usage of single audiodosimeters are besides of importance in particular fortunes when it is required to measure the cumulative noise exposure of a individual exposed noise. The logging dosemeter integrates sound force per unit area over clip and a day-to-day noise degree with regard to current 90 dB/8hours per twenty-four hours exposure [ 14 ] . Hearing showing is besides a really of import measure in bar of occupational hearing loss. The map of hearing showing is to place those workers with hearing loss, place those whose hearing shows declining and to measure the effectivity of hearing testing programme [ 2 ] . Therefore periodic audiometric appraisal of workers at hazard is of paramount importance for early sensing of NIHL. Any alteration of 10 dubnium or greater in any frequence or an mean alteration of 10 dubnium or more in all frequences warrants a audience with ENT man for farther rating. The importance of record maintaining and periodic regular wellness instruction of workers about the hurtful effects of noise and utilize personal hearing defenders can non be ignored in any hearing preservation programme. In developing states, bar of NIHL must be taken as a serious public wellness job and appropriate stairss demands to be taken on a precedence footing at the national degree. A WHO study suggests following steps in this respect [ 86 ] : ( a ) National programme for bar of noise-induced hearing loss should be established in all states and integrated with primary wellness attention. This should include environmental and medical surveillance, noise decrease, effectual statute law, review, enforcement, wellness publicity and instruction, hearing preservation, compensation and preparation. ( B ) Prevention of NIHL must be appropriate, equal, acceptable and low-cost. ( degree Celsius ) Most of the population in developing states is nescient of the jeopardies of inordinate noise exposure. Awareness must be increased about the harmful effects of noise and about its bar and control of NIHL ( vitamin D ) There is an acute deficit of dependable epidemiological informations on prevalence, hazard factors and costs of NIHL from developing states. There is an pressing demand of structured and controlled surveies in this respect. ( vitamin E ) Research needs to be focused on pathophysiology, proficient steps for noise decrease, bettering personal hearing defenders and low cost medicines for bar ( degree Fahrenheit ) Communication and coaction should be strengthened between developed and developing states to ease research and development in this field.DecisionsWithout uncertainty NIHL is the individual most of import cause for preventable hearing loss in this universe today. This job of noise pollution is turning and is presuming epidemic proportions in many developing states. It is to be appreciated that it is practically impossible to cut down noise degrees in industry and in our metropoliss to safe adequate degrees for infinite exposure. Educating people about inauspicious effects of noise and its bar and the usage of personal hearing protective devices are the major schemes against NIHL. There is an pressing demand to rush research on the cardinal mechanisms involved in NIHL so that preventative and healing steps to cut down or extenuate the lasting hearing harm due noise are evolved.