Genghis Khan Essay -- Biography History Khan Essays

Genghis KhanArriving in this world with a blood clot in the palm of his mess , Genghis Khan was destined to be a hero. In 1167, Genghis Khan was born to Yisugei, Chieftain of the Kiyat-Borjigid, and his wife Hoelun. He was named Temujin (which means blacksmith) after a potassium bitartrate Chieftain his father had just captured. As a young boy, Temujin experienced many hardships after his father was poisoned by a group of Tartars. This loss of their attractor caused the Kiyat tribe to scatter, leaving Temujin and his family alone. Yet, with much will power and determination Temujin developed into an intelligent, brave warrior at an early age. In 1189, when Temujin was 22, he was elected new draw of the Kiyat tribe. His rise to power came when a rival clan, the Merkit, captured his wife, Borte. The Khan of the Kereit tribe, Toghril, helped him by providing him with 20,000 soldiers. Also, Jamuka, a childhood friend provided an army. With their help Temujin destroyed the Merkit trib e. Soon after this victory his associate abandoned him and plundered his property, but he tactfully captured them, taking their men and turning them into his soldiers and servants. This victory laid the foundation for his rise to power. He started taking over other clans one by one. Eventually his alliance with Toghril dissipated and he also took over the powerful Keriet tribe. This event caused him to be in direct aspiration for ruling power with his former ally Jamuka. Many of Jamukas...

My Summer Vacation in Florida Essays -- Summer Vacation Essays

Have you ever been on a vacation? To me a vacation is a time to be with friends or family. When I think of vacations, I think of packing, the flight or drive, and relaxation. Not only is it very kindle to go on a vacation, still you get closer to the people that go with you.Linda, my best friends mom had asked me if I would want to go with their family to Florida. When she asked me I imagination she was kidding, but when she said, I need to know because if you are I need to get you a airplane ticket, I knew she was serious. I was so excited I could have kissed her. I was going to Florida with my best friend, Lisa, and her family. The people from Lisas family that were going were Tina, Randy, Ashley, and Linda. Tina is Lis?s sister, Randy is Tina?s husband and Ashley is Tina?s daughter. Linda is Lisa?s mom and she was the only unitary pop out of all Lisa?s family I knew. tone ending on a light packing is defiantly a priority. The whole week before the trip I had began packing. I didn?t realize how many things I was going to need until I started packing. I packed two suit cases full of clothes, but I figured I?d rather have more clothes because you never know what the weather will be alike. I packed cards, connect four, guess who, I pod, and food so we wouldnt be bored on the flight. When I was done packing my mom asked ? Are you moving out??The dark before leaving I couldnt sleep. When I woke up that morning it was a beautiful spring day. The sun was shining brightly, and the clouds in the sky looked like giant marshmallows. I was so excited because this was my first time going on a vacation. I had already put my suitcases and bags in my car the night before. After I said my goodbyes to my family, I was on my way. I met with Lisa a... ...icking because we didn?t want to miss our flight. Randy called the company where he had rented the van from and they came to pick us up. We made it to the airport just in time because when we walked in the airport the y called our flight. This made us very relieved. The flight home went just as headspring as the flight there except this time I didnt have the butterflies.Overall going on a vacation is something I want to do more in the future. I learned many things from this vacation such as even though you go with some people you dont know as well, you get to know them and by the end of the vacation its like you have known them your whole life. This vacation brought my friend Lisa and I closer because we experienced things together. Going on a vacation with someone makes your relationship stronger and you find out many different likes and dislikes about each other.

Facts Surrounding the Film Gone with the Wind :: essays research papers

gone(a) with the Wind Directed by Victor FlemingVictor Flemings production, Gone with the Wind, made an impact on the large amount of people suffering from the depression because of his talent, the storyline of the film, and the get away place it served as.Victor Fleming, the director behind multiple execution pictures, was a very talented man. Before his career in the picture make business, he lived an interesting lifestyle. Flemings days before being famous are account in multiple reference books and online documentations such as the Victor Fleming biography (written by the AEC One Stop Group Incorporated ). He was born in Pasadena, California, on the twenty second of January in 1889. Fleming was a racecar driver and chauffeur in his earlier days. Most people believed his career would be centered on automobiles, but they were most defiantly wrong. Later he got a job as a stunt man, the stunts were mainly car related stunts, which was easy for him because he was around mechanic s a lot. This got him started on the art of filmmaking. He longed to be behind the camera just like all the other directors, and he was expiration to work hard to get it. He soon got jobs, a lot with Douglas Fairbanks, as a cameraman at first. Later, directing became his passion and all movie lovers soon knew his name. As a man in film, Fleming was terrifically dedicated and successful. His job as a stunt man was started in 1910, and by 1929 he released his major first film, the Virginian. The black and white western is about two cowboys and former friends fighting over the affection of a young woman. He afterward went on to create the two movies that raised him to the peek of his career, the Wizard of OZ and Gone with the Wind. Being the nice man he was, the Yahoo search engine records show he remained friends with some of the actors and actresses he worked with until his death on the sixth of January 1949. The Internet Movie Database, in a Victor Fleming biography, states that among these were Gary Cooper, Richard Huston, Vivien Leigh, Leslie Howard, and Clark Gable. Gone with the Wind is a breathtaking film that is still enjoyed today as much as it was in 1939. The film has a captivating storyline that draws people in easily, it is hard to stymy watching it.

Against an Alcohol Age Limit Essay -- Argumentative Persuasive Drinkin

Drinking Age Lowered or NotThe drinking age in the United States is 21. How ridiculous is that? You are able to do so many things at the age of 18. When a person reaches the age of 18, he or she can leave their homes or be kicked out, and become their own statutory guardian. They no longer are required to have their parents sign their name to any documents pertaining to them, and are now considered an adult except when it comes to alcohol. When a person 18 or older commits a crime, they will be tried as an adult. Now the 18 year old no longer goes to Juvenile planetary house when convicted of a crime, but instead they go to jail, state prison, federal prison, or even death row. At 18, they are held fully responsible for their own actions, and must(prenominal) accept the consequences. Dont you think we s...

barn burning :: essays research papers

Barn BurningAs "Barn Burning" opens, an adolescent boy named Sartoris Snopes is in court, hoping he will not have to testify in the arson case against his experience -- a charge of which Sarty knows Mr. Snopes is absolutely guilty. The judge, whom Sarty perceives as kindly, is nonetheless Sartys enemy because he is his fathers enemy, and Sarty has not yet separated himself from his father. Sartys family atomic number 18 itinerant farmers, but they move around even to a greater extent often than is representative because of his fathers habit of burning something down every time he gets angry. Sarty realizes that there is something deeply psychologic whollyy wrong with his father, but he underestimates his fathers danger. When they arrive at the beautiful plantation of Major de Spain, therefore, Sarty feels the de Spains are safe "People whose lives are a part of this peace and dignity are behind his touch, he no more to them than a buzzing wasp capable of stinging for a little moment but thats all the spell of this peace and dignity rendering even the barns and stable and cribs which belong to it impervious to the puny flames he might contrive." Sarty does not know that his father keep just as easily bring down a big plantation as a cow barn. It would be easy to say that Sartoris, in the end, must make a choice between right and wrong, between the "peace and dignity" represented by the de Spains with the squalor and misery of the Snopes family, but it is more than that. At the storys beginning, when Sarty was ready to testify that his father did not burn down that barn, he would have done it because a sons job is to stick to his father. At the storys end, he warns Major de Spain that his father is about to burn down his beautiful plantation, even though he knows that this will bring his family down once and for all, even though he knows that this means he will never be able to go

barn burning :: essays research papers

Barn BurningAs "Barn Burning" opens, an adolescent boy named Sartoris Snopes is in court, hoping he will not have to testify in the ar intelligence case against his get down -- a charge of which Sarty knows Mr. Snopes is absolutely guilty. The judge, whom Sarty perceives as kindly, is nonetheless Sartys opponent because he is his fathers enemy, and Sarty has not yet separated himself from his father. Sartys family are itinerant farmers, except they move around even more oft than is typical because of his fathers habit of burning something down every time he gets angry. Sarty realizes that there is something deeply psychologically wrong with his father, but he underestimates his fathers danger. When they arrive at the beautiful plantation of Major de Spain, therefore, Sarty feels the de Spains are safe "People whose lives are a part of this peace and high-handedness are behind his touch, he no more to them than a buzzing wasp capable of stinging for a little moment b ut thats all the spell of this peace and dignity rendering even the barns and stable and cribs which belong to it impervious to the puny flames he might contrive." Sarty does not know that his father can just as easily bring down a big plantation as a cow barn. It would be easy to plead that Sartoris, in the end, must make a choice between right and wrong, between the "peace and dignity" represented by the de Spains with the squalor and misery of the Snopes family, but it is more than that. At the storys beginning, when Sarty was ready to testify that his father did not burn down that barn, he would have done it because a sons job is to stick to his father. At the storys end, he warns Major de Spain that his father is about to burn down his beautiful plantation, even though he knows that this will bring his family down once and for all, even though he knows that this means he will never be able to go

My professional and academic goals related to wardens school of nursing Essay

My Professional and Academic Goals related to Waldens schooltime of Nursing Perspectives I have been a nanny-goat for 14 years, mostly in the Emergency Department, and have become aware of the growing population and the need for Family Nurse Practitioners (FNPs). According to Waldens University Catalog (DEC. 2013a), FNPs are defined as advanced practice registered nurses with the knowledge and skills to assess and manage health issues in patients of all age groups, from birth through ranking(prenominal) years. My goal as a FNP is to provide advanced health care with a holistic approach including disease prevention, health maintenance, health promotion, restorative care, and a positive social change over. I have chosen Walden University through high recommendations from my colleagues. They have enlightened me on the positive impact Walden School of Nursing has make in their personal and professional careers. Waldens vision and mission statement reinforced my decision to become a p art of the Walden Family Nurse Practitioner School of Nursing.According to Walden University Catalog (DEC. 2013b) their vision is focused on a distinctive different 21st century learning community that provides immediate solutions of critical societal challenges and advancing global good. My vision agrees that healthcare professionals need to focus on advanced 21st century technology and the societal challenges that arise and promote a positive social change.Walden University Catalog (DEC.2013b) defines positive social change as a deliberate process of creating and applying ideas, strategies, and actions to promote the worth, dignity, and development of individuals, communities, organizations, institutions, cultures, and societies. Positive social change results in the improvement of human and social conditions. I plan to implement social change with the knowledge and education that the Walden School of Nursing provides while reenforcement and recognizing the many cultures in the community.

Relativism and Morality Essay

Relativism is the idea that ones beliefs and values are understood of ones society civilisation or even ones own individual values. (Mosser, 2010). With that being said everyday a person from a culture conducts some kind of moral choice. The moral choice that he or she chooses may be viewed as righteousness or scathe by opposite cultures. In this paper some moral minima by Lenn E. Goodman in that location are views of different aspects of righteousness and relativism and Goodman argues that received things are just wrong. (antiessays. com).Goodman discusses issues on subjects such as slavery,genocide,terrorism,murder,rape,polygamy, and incest. I agree with Goodman on these issues because these is never a good time to kill for the rice beer of killing, rape for the sake of sex, or take ones rights away for the sake of gaining respect or wealth. Goodman basically discusses that every person whether it be man, woman, or child has the rights to hot and be free from any and all in piecee treatment. Goodmans main understanding is not to be quick on judging things we dont understand, but to judge those things that are not morally right.I believe that all people are equal and give way the right to live their own life as do the violators should have no rights to pluck those unruly acts of wrong. Who are we to judge anyone or why should others have the right to murder, rape, or rip the rights of people away from them? The bible states, do unto others as you would have others do unto you. (Matthew, 712, Standard Version). I believe this is the best way to look at the situation on any of these issues. Some Moral Minima base on different sociology dissertations, morality has been an issue that many societies globally have been trying to contend.This term is used to describe the code of acceptable behaviors in abandoned context or society. On the other hand moral minima is a word that goes hand in hand with mortality. This essentially sets a standard or rather a principle by which the members of a society have to adhere to so that they may be considered to be operating within the limits of fitting moral conduct. The advent of civilization has given room to various forms that moral minima croup be derived. As such, morality has become an issue that is interpreted in different ways depending on the angle at which one looks or evaluates it. (Goodman,2010, p.87).Therefore, this has given rise to at least three areas where mortality is supposedly received or obtained. Firstly, morality can be considered relative to the laws of a given nation so that what the law stipulates as right then is morally upright. Secondly, morality can be said to have also been derived from religion where the various religion affiliations have their own holy books by which members are beseeched to behave in a certain manner. Finally, it is the personally source of morality. This is what has sparked a lot of controversy as is subject to millions of interpretation and understandings.Consequently, this is what I believe triggered influential philosophers like Lenn Goodman to rattling argument that there are some things, which are certainly wrong. In this regard, this study seeks to explore the credits or challenges Goodman presents in his assertions (Goodman, 2010, p. 88). Lenn Goodman argues that there are certain things that are simply wrong. Do you think Goodman is right? In Goodman argument, Goodman confirms the existence of four fundamental and universal things that fall under the category of wrong and unaccepted acts in society-moral minima.First is genocide that encompasses politically instigated famine and germ warfare. Second is the act of terrorism that also includes kidnapping and child labor force specially as warriors. Next category is polygamy that may also be extended to cover slavery and incest. Rape and female genital mutilation are also other category (Goodman, 2010, p. 89). The majority of what Goodman has outlined in her a rguments in the eyes of most civilized population is regard as acts directed to deny any human beings the right to a comfortable life and as such immoral.Therefore, I believe that Goodman was extremely right to list down the ills that affect or can affect any society. (Goodman,2010 p. 90). Using specific examples, explore the challenges Goodman presents to relativism However, Goodmans postulations have not been spared the critical thoughts of brains thats always formulated questions to attempt and challenge facts. Considering that we live in a world where everything is subject to varied interpretations theory of relatively. Some of the Goodmans ideas gravely contradict the customs and traditions, which have largely been acceptable in some societies.For instance, by saying that polygamy is simply wrong is quite controversial as is subject to a wide range of interpretations. Determine whether you think there are such universal moral requirements From the above instances, it becomes so clear that there is nothing like universal moral requirements. In fact, it is even super shocking to find out that even that behavior or action, which generally is wrong, is being practiced somewhere else without raising eyebrows. Let us take a case of terrorism. Evidently, human life is sacred, and every person would love to live forever.However, consider the terrorism acts that are being carried out by some Islamic extremists in the name of fulfilling religious obligation- holy Jihad (Goodman, 2010, p. 92). (www. blogspot. com) The above discussion makes me conclude that it is simply impossible to have universal moral minima. In my unbiased opinion I really am not sure and will never be fully sure if Goodman will be completely right forever. The way the world is constantly changing on a daily basis its hard to say what will happen in our future. essentially we all will have to just take it day by day.In addition, considering that no one is one hundred percent perfect it is wr ong and unacceptable to stick in totality to the ideas of one person without questioning. Therefore, relativity ultimately haunts the universe as far as moral minima are interested (Goodman, 2010, p. 93). (www. blogspot. com) REFERENCES Mosser, K. (2010). Ethics and Social Responsi,bility. 13500 Evening Creek Drive North, Suite 600, San Diego,CA 92128 Bridgepoint Education

Cafeteria Food Essay

Some people think that school cafeterias should be required to contribute low-fat and/or vegetarian lunch options to accommodate the governments nutritional guidelines, but tout ensemble students do not eat the same. In my essay about cafeteria food, I will explain what students want in their food. I will also share the likes and dislikes in the food and what we canful do to improve it. Cold pizza, undercooked hamburgers and dark-brown lettuce sounds nasty. Many students from different states and districts have to deal with that every day at their schools.The food from the cafeterias used to be good, with a sweet flavor, but in the stand firm few years the food had taken a different flavor, a flavor that cannot be tolerated by the students. The students need a better quality in their food, dont they? Its conviction for a change, a change to food, so students can be satisfied while their feeding, a change to food that can be really expense it. As a matter of fact, we studen ts pay money to the district every year and this is what we get? Its time for a change.Everybody knows that eating hygienic was from the past. However, now students and not necessarily just students eat fast food like McDonalds or Taco Bell. Now everybody does, which can be a good and a bad thing. The changes of the foods taste has made many students to not eat at school, or evening made students to bring lunch, and this as a matter of fact causes the school to lose money. In all actuality is the loss of money causing the school to hand over students poorly made food?If the schools would serve students food from places like Pizza Hut and Subway I can guarantee that most or all students would eat at the cafeterias and it would benefit to both school and students. These types of foods would be so great to have in schools, but unfortunately the district and the governments have taken action and unfairly, they have set down laws that prohibit these foods in the schools. They have set tled these laws because they want us as students to eat healthy, but if they want to view as us healthy, why are they giving us food with a bad and nasty taste?Also, with these laws they keep students like me away from eating in like manner much junk food because they can cause obesity. But do they keep on giving us food that is not even worth the amount of money our parents give to the government every year? If they were the ones who eat all of the nasty food given by the cafeteria they would of get tired of eating cold pizza and uncooked hamburgers with brown lettuce just like we the students do.In conclusion, we all understand what the overnment and the school system is trying to do with this healthy eating program. They want to promote healthy eating habits in an effort to prevent obesity. Although nutrition is important, students feel that there is a better way to have healthy food without ruining the taste. Therefore, in an effort to keep students healthy and leave with thei r stomachs satisfied we should all come together to realize that we are the ones that have to mention it through the school day with the food.

The Important Role of the Auditor

scrutinizeors play an important role in the ensuring the integrity and reliability of the monetary statement for man companies. Recently (in the join Sates especi altogethery) the emancipation and objectivity of analyseors has been a major(ip) concern, and has been brought to the forefront. A refreshing rule was then proposed to deal with these concerns. This eventually guide to the adoption of sensitive take aimments that essential be followed by scrutiniseors in the United States. Many user gatherings had frugal consequences at stake and lobbied the Securities and Exchange and Commission ( mho) to what they believed would be the shell solution. This was mostly executeed through submitting comments to the irregular and through participating in the public hearings held by the SEC to allow discussion on the proposed rule.This report allow briefly pick out liberty as it relates to report craft, identify and describe the new requirements presented by the SEC and then describe the events and pile that led to the new requirements cosmos proposed. It pass on also describe and assess the validity of the concerns that were decl bed at the various public hearings by the affected user groups. First a simple but important definition of independence and how it relates to the accounting profession go away be presented.Independence is largely understood to refer to a mental state of objectivity and lack of predetermine. An seatvasor must perform the studyed accounted account without allowing external factors to alter or effect his or her decisions. Douglas Carmichael goes on to relate independence to an attender directly by stating the examineor must be without bias with respect to the leaf node since otherwise he or she would lack that impartiality necessary for the dependability of his or her findings, however excellent his or her technical proficiency may be. This definition looks delicate to interpret but it vexs hard to determine when an studyor is acting independently.Often, an auditor does non even realize when their protest actions have been influenced by other factors. verifiableness is a state of mind and is more often than non is hard to prove. Of critical importance is the notion of independence in fact and independence in appearance. Ultimately auditors can be independent in fact but if a reasonable investor observes all relevant facts and circumstances and reasons auditors as not being independent then the whole profession suffers. An extreme consequence that could closure is if investors and other financial statement users looked elsewhere for information when they ar looking to invest. This would bring in financial reporting useless and would ultimately lead to its demise. This demonstrates the importance of auditors rest independent of managers and reiterates the bode that investors must be able to trust and rely on the financial statements.These issues directly relate to the two g oals that the independence function seeks to achieve. The first goal is supply high quality audits without letting any external factors escape from an auditors judgment (objectivity). The second goal is to achieve a high level of investor confidence in the audited financial statements. The difficulty in measuring the first objective has led to more concentration and focus on the second objective. It is this decreased investor confidence that has driven the new rule requirements, because thither has not been a prominent amount of evidence that proves there is lower quality audits being performed.Commissions Auditor Independence RequirementsThe release of this new rule establishes quatern principles to evaluate when assessing if an auditor is independent. An auditor will not be independent when (1) has a mutual or conflicting kindle with the audit client(2) audits his or her own hold (3) functions as focal point or an employee of the audit client, or (4) acts as an advocate for the audit client. These four principles ar to be used when nerve-racking to determine if the actions of an auditor will botch up the independence of an auditor and were the basis for forming the new independence requirements. They ar rooted in the belief that an auditor must be independent in fact and appearance.The new rule comfortably alters the amount of people related to the auditor that can invest in the auditors clients because this would violate the independence requirements released by the SEC. It also limits the number of non- auditing dish that can be provided by auditors to their audit clients, but at the same time puts no parapets on the non- auditing operate that can be provided to non-audit clients. The new requirements also call for proxy disclosure in the financial statements of a company. These proxy disclosures state information on certain non-audit service performed by the auditors in the last fiscal year. The new auditor independence rule will revise t he rules for auditor independence in primarily three areas (1) enthronisations by auditors or their family members in audit clients (2) employment relationships between auditors or their family members and audit clients and (3) the scope of services provided by the audit firms to their audit clients.Investments by Auditors and Family Members in Audit ClientsThe new rule restricts an auditor or a family member from investing in a firms audit client. It also restricts an auditors partner from investing in the client only when if the auditor can directly influence the audit work. This new rule is left open for interpretation since if an auditor does not work on the audit he is not restricted as long as he is considered not to be influencing the audit in any way.The subjectivity is in the find out of who can or who does influence an audit. The new rule defines the auditor, family members and certain partners as covered persons. The new rule establishes certain situations that would f ind an auditor not to be independent if any covered persons participated in these situations. The rule specifically outlines that an auditor is not independent if a covered person has a direct investment in an audit client or affiliate, has a direct investment of more than five percent in an audit client, has an indirect investment in an audit client of more than five percent, and if they own more than five percent of an entity of which the audit client owns an interest.thither are certain other financial relationships with an audit client that can restrict an auditor from being independent. These relationships include having loans to or from an audit client, certain savings, checking, brokerage accounts and holding certain individual policy policies. The rule also put restrictions on certain audit clients investing in audit firms.Under the new rules an audit firm must be cautious of whom they hire and whom the clients firm hires in order to remain independent. The new rule outlines specific instances in which the auditor would be declared as not being independent. An accountant will not be independent if a close family member of a covered person is employed by an audit client in an accounting or financial reporting role, if a partner is employed by an audit client in an accounting or financial reporting role, and if a former employee of an audit client becomes a partner of a the accounting firm.Scope of Services Provided by the Audit Firms to Their Audit ClientsThis is the area of the new rule that caused the most controversy when it was first introduced. The new rule greatly reduces the number of non-audit services that an auditor can perform for audit clients. The new rule identifies certain non-audit services that cannot be provided without damaging an auditors independence. These non-audit services are consistent with the four principles that the rule was based on. I will instantly highlight the certain services that an auditor cannot perform to an audit client and how these services relate to four principles that measure an auditors independence.Services related to the audit clients accounting records or financial statements such as bookkeeping cannot be performed to an audit client. This service is restricted because it undermines the basic principle that auditors cannot audit their own work. some other non-audit services that are restricted because an auditor would end up auditing their own work are appraisal or valuation services, and actuarial services. An example of an appraisal service is when auditors are asked by their clients to value assets during the year, and then at the end of the fiscal year they are asked to perform the audit. This go aways in the auditors auditing their own work using their own underlying assumptions, which would directly result in bias. The same problem arises with actuarial services. When an auditor shufflings estimates for policy reserves and related accounts it affects the amounts that are r eported on the offset sheet and will again result in auditors auditing their own work.The problem of an accountant having a mutual or conflicting interest with the audit client results in the restriction of non-audit services such as internal audit outsourcing, human resource services, broker or investment services, and financial information systems figure and implementation. Internal audit outsourcing can cause managers and auditors to become a team when creating an internal control system and accordingly they will both be amenable for its failure or success.If an auditor supplies a human resource service such as hiring they clear a mutuality of interest because they have to try for slightly responsibility for ensuring the success of the employee. Supplying broker or investment services creates an interest for the auditor in increasing the value of the securities. Helping intent information systems creates a mutual interest between the client and the auditor based on the su ccess of the information system.Management functions performed by the auditor for their audit client are also restricted in the new rule. This allows the auditors to perform a management function for their clients and will inherently decrease objectivity in the audit and increases bias in the audit since the auditors are part of the firm that they are auditing. The last non-audit service that is restricted to audit clients is expert services. These include legal, administrative, or regulatory filing procedure advice. These are restricted because they give the appearance that when auditors provide these services to audit clients they are acting as an advocate for the audit client. Decisions to restrict these services were decided on using the four main principles presented earlier that evaluate an auditors independence. The creation of these principles was due to increasing concern that auditors were not remaining totally independent when performing the audit.Circumstances Leading to the Concern for an Auditors IndependenceThere are a number of events in the accounting profession that led to the need for rules to obtain independent auditors. Accountants are in a profession that is seeing dramatic changes in the way firms are structured, the services they are providing, as well as increased argument. These events are creating situations that may seriously hinder the independence of auditors by giving them opportunities to act in the interests of their clients.There has been increased rival for auditing business among accounting firms. This tough competition has led to competitive pricing which in turn has led to decreased profits on audits. This tough competition has also led to auditors relying on audit clients for business more and could possibly lead to auditors acting in the best interests of management to keep their audit work instead of in the best interest of the public. Decreased profit margins are forcing accounting firms to cut costs, and some believ e that the quality of audits are fall because of accountants are using less resources on their audits.There has also been an increasing array of services being performed by every accounting firm. Since auditing profits are decreasing many firms are looking to more profitable consulting services to help increase profits. This has been a true metamorphosis for accounting firms, and particularly for the big firms, which some estimate now get 30 to 40% of their revenues from consulting and under 40% from accounting and auditing. Some of these firms have come to offer virtual one-stop shopping for all a clients business consulting needs. This has caused concerns that the audit function is becoming a loss leader and is being used to pursue supererogatory business opportunities. This causes beliefs that the quality of the audit is being harmed and that investors are seeing a lower level of confidence in this new relationship. Richard Walker, a director of the SECs enforcement division, stated these beliefs are based not just on speculation, but on what were seeing in our investigations and other contacts with the profession.Walker went on to give looked examples of when an auditor has been persuaded by clients to act in the interest of the clients firm. unmatchable example he showed was a situation where the auditor was pressured to falsely improve the financial performance of the clients firm in order to receive additional consulting contracts. This should cause great concern because it is a great restraint placed on auditors to remain independent.There has also been increased pressure on managers to brook earnings expectations, and many professionals say this pressure has intensified, especially for certain types of firms. If firms miss their earnings expectations even by a slim margin the result is an neighboring(a) decrease in stock prices. This puts increased pressure on managers to do anything they can to artificially increase earnings. This puts increa sed pressure on the auditors to help management meet these expected earnings.The new emerging structure of accounting firms is also causing independence concerns. Over the last decade accounting firms have become bigger in size due to increased mergers, and there has also been an increase in the number of national and multi-national firms emerging. Many firms have prided themselves on being one stop shops for their clients. This gives the accounting firms control over many aspects and decisions of their clients firms. The problem with this is achieving independent decisions when trying to perform the audit. This causes all the problems discussed in the four principles of evaluating the independence of an auditor.There have been many circumstances emerging that have been causing independence concerns, and hopefully the new rules will be able to prevent these potential problems. however there were many people that strongly opposed many aspects of the new rule. This report will now di scuss some of the concerns against the implementation of the rule as well as some strong opinions for implementing the rule immediately.Concerns Addressed at The Public HearingsPublic hearings were held in New York City for all interested parties to persona their opinions on the proposed new independence rules. Different parties that were represented were Chartered Public Accountants (CPAs), professors, officers of major non-accountant companies, and regulators. Not all their comments will be examined, only their main concerns will be highlighted and evaluated. The first comment that will be examined is from Michael Daggett, who is a director at large of the National Association of State gameboards of Accountancy and a CPA.Daggett evince the common concern that independence is critical in appearance and fact in order to retain the integrity of the accounting profession. However he had two main problems with the rule. His first recommendation was that the SEC should take a more c autious view and try not to overreact to the situation at hand. He goes on to explain that often regulatory agencies are too quick to regulate in the time of crisis and controversy. He believes that the SEC has become too focus on trying to change the nuts and bolts of the auditors behavior, and has thus not been able to appropriately deal with the expansion and changing times of the profession.The SEC was faced with a potential crisis and even Daggett alluded to that idea in his testimony. The main crisis is maintaining quality audits, and to achieve this there must be independence on the auditors part. While the SEC is trying to control an auditors behavior in certain circumstances it is at the same time trying to deal with the changing profession and the expansion of services that are emerging. The SEC is not rushing to regulate because they see a potential crisis emerging and are simply dealing with it in advance. This is crucial and is a go solution than waiting for a number of huge audit failures to occur, and then trying to deal with it appropriately.Daggetts second problem was with the restriction put on auditors to perform human resource services of an audit client. He stated, Its important to remember that auditors already have an interest in its clients success. He suggests that such services would create relatively little risk and an unyielding prohibition would seem to be excessive. Employee performance is not likely to impair an auditors mindset and would not result in any bias. If an auditor helps choose human resource policies such as recruiting Evaluate this comment furtherAnother CPA, Kalman Barson, gave comment on the proposed rule. He is a strong opponent to the new rule and he made sure his feelings were heard. He believes that the new rules are contrary to the best interests of the accounting profession, is counterproductive to the best interests of audit clients, and would not accomplish the goal of the reason for this rule being propo sed. He believes that the new rule should be totally withdrawn because it will result in the opposite of what the SEC is trying to accomplish. He backs up his case by saying that there has not been one instance of impairment in audit quality as a result of an accounting firm also providing a consulting and auditing role simultaneously. He believes that the SEC is trying to fix something that is not broken.There are a couple of points that need to be addressed in his statements. The first is that audit quality is about more than just avoiding major audit failures or fraud cases. It must be addressed at a lower level before it becomes a major problem. This is the level that the SEC is trying to address presently. An audit failure is often a combination of several factors not just an independence issue. Trying to address the separate issues that can cause an audit failure is the first step. To demand, as a predicate for commission action, evidence that each loss of independence produce s an audit failure is a bit like demanding proof that every violation of a fire safety code results in a catastrophic fire. Also there has been at least one instance where a firm has broken independence issues. Price-Waterhouse Coopers was censured for improper professional conduct and violating auditor independence rules early this year (2000).One other point that must be addressed is that with all the concerns of auditor independence that were raised while the economy is doing relatively well, what will happen when an economic hardships exist? Imagine the concerns and the pressure on auditors that will be raised when the majority of firms fall short of their earnings. This pressure could be huge and unbearable this is why it must be dealt with now.The second major point that Barson addressed is that consulting for an audit client helps produce a higher quality audit. Understanding the clients operations and procedures more thoroughly helps the auditor to obtain a better understand ing of the company and therefore the auditor is able to perform a better service for the client. This he argues is in the best interests of the client and society as a whole. He argues that inefficiencies would result by splitting up the consulting and auditing functions between firms, and would end up be the client more in the long run. Inefficiencies would result because one firm would perform the audit and the other firm would have to perform all the consulting. This would result in the splitting of acquaintance of the firm and would result in lower quality audits.The SEC does not believe that the quality of the audit will be lost and officers of Ernst and Young also carry this view. They believe that this argument is flawed in many areas. The first flaw is the inherent assumption that all knowledge obtained from non-audit services is relevant to an audit. It also assumes that the auditor receives all information received from non-audit services. Often a consulting division is reluctant to transfer information over to the auditors.Other times the consulting professionals will have little or no interaction with auditors especially in large firms. Ernst and Young recently sold their consulting business and therefore separated their auditing practice from the consulting area. Ernst and Young officials were stated as saying that as the result of the sale they see no reason why the quality of the audit would suffer in any way. They believe that the skills necessary to carry out an audit are inherently different than the skills you need to carry out consulting services.The SEC also made the point that only 25% of accounting firms audited by the big five firms also receives advisory services. This proves that 75% of the audits performed now are of considerably high quality. If it is not possible to perform audits without consulting for the firm at the same time we would have seen a huge amount of low quality audits or perhaps audit failures.A more neutral view w ill now be presented from the academic side of the debate. Douglas Carmichael is a professor at Baruch College and is a strong advocate for the new rule and his comments are based on research over the past thirty years. His first comment backs up the four principles that are used by the SEC to measure auditor independence. He believes that the basic principles are comprehensive and appropriate.The principle of conflicting and mutual interest is native because without it the auditor could be too easily persuaded by clients to act in the clients interest and therefore would reduce the reliability of the financial statements. His research has also showed that there has been evidence that consulting has resulted in impaired independence. His conclusions were based on thorough investigation of the actual underlying evidence. He also argues that the quality of the audit is not change by consulting services. He found that in many cases of auditor malpractice, the auditors have not made use of the knowledge of consultants providing services to the clients. His last point is that the proposed restrictions are practical and they appropriately relate to the basic four principles. He believes the new rules appropriately relate to those principles, which is key since most of the professionals can relatively agree on the principles.Since there is agreement on the principles the controversy is mostly based on the restrictions, and Carmichael believes that these restrictions already adequately relate to the principles and need to be implemented immediately.A Canadian perspective will be presented next, from the point of view of the Chair of the Ontario Securities Commission (OSC). He underlines the importance of the auditor being independent in fact and appearance. He also mainly agrees with the new rules and their restrictions on non-audit services to audit clients. His main concern relating to auditor independence in Canada is the growing concern that the audit is becomi ng a loss leader to achieve more profitable consulting revenues. He believes that it would be natural for shareholders and other investors to perceive the auditor as losing confidence in the quality of the audit.He also expresses his concern that firms are placing more importance on the consulting side of the business compared to the audit side. He believes that this will cause firms to make strategic decisions based on this concern and will cause employees to strive towards being consultants because the firm places more value on the consulting side. While this could result in more talented professionals leaning towards the consulting side, especially if salaries are higher there are many other concerns that affect the recruitment of professionals. Other concerns that could affect recruiting are the attractiveness of the work to the individual, as well as the number of graduates to choose from.brown had concerns that were related to the implementation of the new rules as a whole. He expressed concern that the regulation of the new rule cannot be sufficient by itself. The audit committee will have to play an important role in the process. It is key that the audit committee identifies independence violations, because they are on the front line and are closest to the action.The SEC is only one organization and will need a critical amount of help in finding violators. He also recommends that the SEC becomes an active participant in recommending or implementing analogous rules in other countries. He stresses this importance because the United States constantly interacts with all other countries and the new rules will significantly affect interactions. This is important, but it will they will have to convince the SEC to spend time on this task. It would be much easier for the SEC to recommend other countries to adopt the same requirements as the U.S.Brown goes onto illustrate this point by showing that in Canada we are looking at the SECs proposal closely and exten sively and will formulate our regulatory receipt partly on your experience.The concerns of the Institute of Internal Auditors (IIA) will now be addressed. They totally agree with the four basic principles that were outlined by the SEC. The IIA also generally agrees with the underlying objectives of the SEC in releasing these requirements (improving quality and improving investor confidence). Their main concerns have to do with the technical aspects of the rules. Their main concern is that the SEC has restricted services in the wrong manner.They believe that not all non-audit services need to be restricted unless their fees are sufficient enough to trigger independence concerns and as long as there are no management or operating considerations that hinder independence. They also believe the Independence Standards Board in the U.S. should be responsible for determining and updating the list of services that would impair independence. The objective list allows for easier regulation b y allowing for the subjectivity to be removed. The certain restricted services were chosen because they related back to the four basic principles. This ensures that the SEC remains consistent by following a dependable framework for making decisions regarding auditor independence.One last comment to look at is from CPA, Norman Manley. He submitted comments on behalf of all forty employees of Dellinger & Deese, PLLC. They are totally opposed against the new view and voiced many of the same concerns that were seen from other CPAs. Their concerns can be summarized by their opening comment, We firmly believe the proposal is unwarranted and not supported by facts, or requested by the financial and business community we both serve. Non-audit services offered by audit firms simply have not compromised auditor independence or audit failure.Focus will be on their additional concerns that were voiced at the public hearings. One concern they voiced was that the broad restriction on the non-aud it services will place too much reliance on audit fees for accounting firms and this will not serve the public interest. The public interest is always an important consideration to keep in mind, but in this instance the public interest will still be served by providing high quality audits backed with investor confidence. There will still be plenty of opportunities to perform audits and the new rulings will not decrease the number of firms that require audits.They are also concerned with the quality of talent that will be recruited and retained by accounting firms. They believe that accounting professionals will have 25-40% of their grocery store blocked by the restrictions. They further believe that this will cause professionals to choose a career where their market is wide open. They also had some economic issues that they were concerned about.The first being the inability for accounting firms to combine and obtain the economic benefits of mergers and joint ventures. Their ability to merge will be due to concerns about violating independence requirements. A firm could merge with another firm and would then become an affiliate of the accounting firm. They also believe that the SEC has interfered with the work of the Independence Standards Board (ISB) in the USA. The believed the SEC originally assigned the issue to the ISB and then jumped in and regulated prematurely.However, the SEC worked more in conjunction with the ISB by taking their research and many of their recommendations. They also agreed more with recent disclosure and audit committee requirements that were adopted by the ISB, SEC, New York pains Exchange (NYSE), and the American Stock Exchange (ASE). They believe that these requirements would have of solved the independence problem if given time to mature and work. To conclude their concerns with the new rule one more point will be issued. They know and thoroughly understand the problems associated with a lack of independence, and they stated tha t they always put independence rules at the top of their priorities. They do not see a problem with non-audit services impairing this independence because auditors have the ability to remain independent using their own professional judgment.This report will conclude by drawing on comments given by chairman of the SEC, Arthur Levitt. He believes in this environment of conflicting interests, the investing public relies on the accountant to cleave true to his or her fiduciary duty, to never lose sight of the precious franchise that is theirs to guard so vigilantly. He is aware that the perceived value of the audit is being put at risk and for this and other reasons he is strongly committed to keeping the publics interest first, and will not let new circumstances interfere with his task.He also realizes that the SEC cannot do it alone and is willing to work with the profession to continuously improve the situation. He is dedicated to continuous progress of financial statements to bette r serve investors, the market, and the public. He stresses that he will leave the communication lines open between the SEC and CPAs in order to retain a strong respect and teamwork between the two parties.The majority of opposition seems to be coming from a main source. The CPAs seem to be the only interest group that is opposed, and this strengthens the validity of the new rulings. If there was strong opposition stemming from other interest groups it would be easier to challenge the new ruling. The point to remember is that being an accounting professional entails looking out for the best interests of the public, and this is what the new requirements are striving to achieve. The new requirements will not be able o achieve this alone, but they are an important aspect in the battle for independence.The main concern from the opposition of the rule has to deal with the scope of services that are restricted. Limiting non-audit services to audit clients still leaves plenty of opportunity open to perform audits and still makes it attainable to perform high quality audits while at the same time retaining investor confidence. We must remember, Its not enough that audit quality is maintained and that the numbers are right. Its also necessary that public investors-the users of financial reports-perceive that the numbers are right.

Unbranded to Branded

Eyewear commercialize in India remains buoyant despite recession Despite the economic crisis, the eyewear market in India as a tout ensemble displayed healthy harvest-feast in volume gross revenue in 2009, while growth in its value sales slowed marginally relative to 2008. The demand for exchange premium lenses, frames and sunglasses slowed more than that of the low-price and economy segments, so there was an overall slow-down of growth in value sales at the end of review period. Spectacles sedate preferred over contact lensesWhile marketers of contact lenses made an aggressive push into the Indian consumer market, especially the young adult segment, the mass market continued to favour spectacles over contact lenses. The two factors that have kept the level and growth rate of sales of contact lenses below those of spectacles are concerns about their use and their price. The prescription market remains biased in favour of spectacles and opticians rarely prescribe contact lenses unless the patient specifically requests them.Direct imports keep market completely fragmented Retail shelves across the country are full of imported spectacle frames and sunglasses. These low-priced imports played an important role in sustaining demand, especially for sunglasses, whose sales enjoyed the highest growth of any subsector in 2009, as they had in 2008. These imports have also kept the spectacles market entirely fragmented, with only eight companies holding notwithstanding a 1% share of retail sales in Indian eyewear market. Chained specialists enjoy significant growthThe review period saw the growth of several(prenominal) chained specialist retailers, such as Titan Eye+, GKB Opticals and Vision Care. Titan Eye+ has been a game changer in that it has modernised the retail sector and forced others to follow suit. In order to remain competitive, opticians feel compelled to increase their ranges of frames, offer eye-testing services and carry contact lenses as well. Relia nces Vision Express is another large player that is likely to influence marketing and distribution in the years to come.Chained specialists are also able to carry on better deals with suppliers, undertake promotions, offer better prices to customers, and provide greater visibility for new products and launches. Demand for spectacles expected to continue driving retail sales of eyewear The prescription market is expected to continue to drive demand in the forecast period, as literacy rates increase, more children become prospective wearers of spectacles, and economic growth sustains the increase in purchasing power.

Genetically Modified Food

English 1010 11 November 2012 genetically Modified Food genetically modified nutritions (GMF) have foreign genes such as plants, animals and bacterium inserted into their transmitted codes. Genetically modified organism is processed in a way that does non go along naturally. Combining genes from different organisms is known as recombinant DNA technology. There are alternative names for genetically modified foods, such as genetically engineered, biotechnology, genetic modification, or transgenic. Genetically modified organisms allows scientist to speed up the process by moving desired genes from one plant into another, sometimes from an animal to a plant, for character they take a genetic material from a number of different sources from virus and bacteria and they insert it into the soybean plant, which herbicide usually kills the plant only if because of the genetic modified organism it does not. Genetic modified food is dangerous because it greatly expands the scope for hor izontal gene transfer and recombination this process creates new viruses and bacteria that cause disease, epidemics, and trigger cancerous cells.Genetically modified foods are dangerous because it can cause poisonous effects on military man health (What are Genetically Modified (GM) Foods GM Products Benefits and Controversies). Many foods in the United States contain genetically modified organism, such as corn, soy, sugar and aspartame. In some of the foods we eat straightaway contain those ingredients and most people do not even realize that they are eating genetically modified food because labeling the food is not authorization in most of the United States.Related article Food SafetyThe case scientist developed genetically modified organism is because they believe it will provide more nutritious food, tastier food, cheaper food supply, ability to farm in unfavorable climates, faster growing plants and animals, possibility of disease fighting foods, improving the lives of f armers and less pesticides used exclusively in that location are many risk that cancel out the potential good of genetically modified organism, for example endocrine disruptors, organ ravish, decreased fertility, increase allergies, and more pesticide resistance.However Europe is protesting against genetically modified foods since they were first created. Studies in Europe say The science of taking genes from one species and inserting them into another was supposed to be a giant leap forward, but instead they pose a serious threat to biodiversity and our own health (What are Genetically Modified (GM) Foods GM Products Benefits and Controversies,). UK says The straightforward truth is, we do not need genetically modified technology in order to possess future food security.Using sustainable and organic agriculture methods will allow us to repair the damage done by industrial farming, reducing the excessive use of fertilizer, herbicides and other man-made chemicals, and making gen etically modified crops redundant (Genetically Engineered Crops). The United States does not realize that it is bad for you but Europe, UK, Japan, and Australia bans all genetically modified foods for their safety and health. In the United States the FDA does not require any safety test for genetically modified foods because they know majority of people will not buy genetically modified foods.European has been the most concerned with genetically modified foods, everyone one should be concerned about these important factors (Gardner). Genetically modified food has many dangerous effects on the world, for instance genetically modified foods actually lose nutritional content in the process of altering their genetic genes. Some genetically modified foods whitethorn contain higher levels of allergens and toxins, which can have negative outlook on the personal health of those who eat genetic foods.Viruses and bacteria are used in the process of modifying foods, which means that there is a possibility that they could cause the development of a new disease. Also genetically modified foods could potentially cause damage to other organisms in the ecosystems where they are grown. If these organisms are killed off, it leads to a loss of biodiversity in the environment (What are Genetically Modified (GM) Foods GM Products Benefits and Controversies,).Animals and people have depart seriously ill or died from genetically modified foods because bacteria have been inserted into our food and our bodies cannot fight off these diseases. Even our environment has been damaged because gene pollution cannot be cleaned up, once genetically modified organisms, such as bacteria and viruses are released into the air it is difficult to recall or contain them. Toxins have excessively been the cause of killing people and animals by one or more extremely poisonous substances that unexpectedly appeared in this food supplement. Single genes should not be transferred to a foreign nvironment their effects are unknown and therefore cause unknown harmful effects to the human health The reason that genetically engineered food could be dangerous is because there has been no adequate testing to ensure that extracting genes that perform an apparently useful function as part of that plant or animal is going to have the same effects if inserted into a totally unrelated species. A number of studies over the past decade have revealed that genetically engineered foods can pose serious risks to humans, domesticated animals, wildlife and the environment.Human health effects can include higher risks of toxicity, allergenicity, antibiotic resistance, immune-suppression and cancer. As for environmental impacts, the use of genetic engine room in agriculture will lead to uncontrolled biological pollution, threatening numerous microbial, plant and animal species with extinction, and the potential contamination of all non-genetically engineered life forms with brisk and possibly hazardou s genetic material (Genetically Engineered Crops).Monsanto is an agricultural company that first produced genetically modified foods. Monsanto is not worried about health of others there main concern is the business. They hear of many lives being in danger from genetically modified food but they are not concerned with this because they are making money. There is no long-term safety testing for genetically modified food. Genetic engineering uses material from organisms that have never been part of the human food supply to change the fundamental nature of the food we eat.Without long-term testing no one knows if these foods are safe. . They say, There is no need for, or value in testing the safety of GM foods in humans (Wilcox). Genetically modified foods are bad for everyone because it can cause harm to humans, animals and the environment. Genetically modified food should be tested, and labeled so humans have the choice to purchase the food items or keep away from them.The main reaso n the United States has not banned genetically modified food is simply because most people do not even know what foods contain these harmful ingredients. If the FDA made a law that genetically modified foods are to be labeled many families would chose not to eat those foods because of the dangers it causes to the world. Work Cited Wilcox, Christine. The very real dangers of genetically modified foods. . The Atlantic, 9 2012. Web. 12 Nov 2012. Genetically Engineered Crops. Center for food safety, 5 2012.Web. 12 Nov 2012. Genetically Modified Foods and Organisms. What are Genetically Modified (GM) FoodsGM Products Benefits and Controversies. U. S. Department of efficacy Genome Programs, 17 2012. Web. 12 Nov 2012. Gardner, Richard. Pros and Cons of GM Foods. Arguments for GM Foods, Arguments Against GM Foods. N. p. , 30 2012. Web. 12 Nov 2012. Villano, Caren. Genetically Modified Foods. What are genetically modified foods, Advantages, Types of genetically modified crops. N. p. , n. d. Web. 12

Importance of Cross Cultural Communications Essay

Effective cross-cultural intercourse is unrivalled of the most important issues dealt with in business, grouchyly when a plastered operates at an internationalistic level. talk is a process with three key elements, which includes a source, an audience, and a channel. Communication derived from businesses testament render listeners that include, but are not limited to customers, employees, suppliers, and the participation (Caddy et al.). These listeners contribute to the success of a firm, which is why there is so much emphasis put into creating appropriate channels of communication. This effect is further amplified when dealing at an international level, where the effect of conclusion and time has much bearing.What makes effective communication important is the fact that it affects all aspects of the business function. Therefore, failing in just one of these areas sack create repercussions that reverberate throughout the whole company. This essay will examine the importan ce of cross-cultural communication, and how it is intertwined with a firms HR management, strategical planning, operations, ethical decisions, and marketing campaign.Human resource management deals with people within the organisation first and foremost. For a Human Resource manager, managing the cultural aspect of communication becomes is vital because of the effect it endure have on each individual employee. In an international change state environment, there will likely be a number of employees from different parts of the globe sharing the same space (Parzhiger 2002). This can be a source of friction within a work environment, particularly when you consider that ethnocentric attitudes can exist within a workplace (Han et al 2007). Such friction within the communication process can manifest itself through racism, bias, prejudice, and discrimination (Parzhigar 2002). Not only are much(prenominal) actions considered illegal, but it can also contribute to low morale within the wor kforce. This lastly leads to unmotivated and therefore unproductive staff.In order to resolve such cross-cultural issues, a Human Resources manager must first come to gain that both individuals and groups differ in terms of the way they communicate (Parzhigar 2002). That way, policies or extra training programs can be established to act as a guide the actions ofemployees. Many managers, though, are fail to realise such differences, or unqualified to handle them. This is why much consideration must be stipulation when deciding who is qualified to lead an international assignment (Hodges 2003, p. 450.) By acknowledging peoples differences, the manager can create policies that will limit friction in the workplace, thereby ensuring that it runs peacefully.An effective communication system will help a firm gain a distinct competitory advantage because the constraints of time will be limited. Time distances can often be a hindrance to a company looking to collect information from overs eas branches or partners. Firms have combated this problem by utilizing contemporary technology such as phones and videoconferences (Bovee 2008). This will help firms operating at an international level, collect information from overseas subsidiaries or clients more effectively. Additionally, by keeping these relationships close, managers gain the ability to access new technologies developed overseas (Han et al. 2007).The ability to forecast overseas trends and armor new technologies is other competitive advantage gained by having effective cross-cultural communication channels established. Proper market research, where communication aspects such as subtlety are taken into account, will help the firm in this regard. By establishing these effective channels, a firm can more readily anticipate particular changes in tastes and technologies of other countries (Han et al. 2007). This will allow thereby the firm to strike a balance with regards to price and availability, which, in turn , will give them a competitive advantage (Hodgets 2003).Managing operations will be much more efficient once cross-cultural communication issues have been dealt with. Many cultures employ a hierarchical approach to communication, but often this method of results in important issues being dodged. This problem is highlighted in an (Nakamoto 2008) article on Japanese companies. In the article it is inform that many of the Japanese companies employ a very rigid communication structure, and overseas managers were hired to create a more efficient method ofcommunication. An unclouded exchange or direct method of communication is much more effective as ideas can be garnered from different levels of the organisation.Overcoming various linguistic issues is another operational benefit experienced when an effective communication channel is established. Due to the legal issues of each country, language differences do not only affect submit o face interaction, but written communications as wel l (Bovee 2008). Through proper planning and research, however, a business is able to preempt such a problem from occurring, possibly by arranging for an interpreter to translate.Failing to establish an effective means for communication when an ethical issue arises can be detrimental to the stability of a workplace. This problem is particularly pertinent, when you consider the fact that ball-shapedization has diversified workplace cultures. This can lead to what Huntington (cited in Eunson 2005) described as a clash of civilizations, due to the different perspectives on morality in the western and eastern countries. Neglecting this issue can create permanent dissention or dissatisfaction amid co-worker, which, as highlighted earlier, leads to low productivity levels and high staff turnover rates.Only by establishing a means of communication where ethical issues are taken into account, can prevent such an implosion from taking effect. Effective communication channels can only be eff ective when the moral views of other cultures are taken into account. modern-day management in western society, for example, attempts to find practical solutions while more conservative nations seek more foundational ones (Parzhiger 2002).Cross-cultural communication is also valuable to firm looking to establish good marketing systems. The aim of marketing is to try and link business with customers and the ability to understand the unique traits of a particular culture can help give a firm an edge over its competitors. This point was illustrated in a communication video (Balnave 2006), where a lack of an unable channel of communication with a particular culture was acause for their advertising campaign to be viewed as inappropriate. Establishing effective communications, however, will allow a firm to capitalize on local markets through support of their local culture (Han et al. 2007).As the evidence compiled in this essay has shown the importance of effective cross-cultural commun ication should never be diminished. It is one of the most important aspects to consider when trying developing an international brand. Through the establishment of communication training and relevant policies, employees will be better equipped to interact with their foreign counterparts. It will also assist the firm in understanding foreign cultures, and markets, which ultimately improves their strategic planning. However the biggest benefit experienced by communicating effectively is internal. It creates a more harmonious work environment, a more efficient way of relaying information, and more productive staff.BibliographyCaddy, I Cull, M Tibbits, G 2008, Business Academic Skills, 1st edn, Pearson Education Australia, SydneyCommunicating Effectively in the Global Workplace, 2008, in Bovee, C(ed), Communication Today ,9th edn, Pearson Prentice Hall, Upper Saddle Rivee, bare-assed Jersey.Eunson, B 2005, Communicating in the 21st century, John Wiley and Sons Australia ltd., QLDHan, J , Wild, J, Wild, L 2007, International business the challenges of globalization, Pearson Prentice Hall, New JerseyHodgets, RM Luthans, F 2003, International management culture, strategy, and behaviour, 5th edition, McGraw-Hill/Irwin, New YorkNakamoto, M 2008, Modernisers span a cultural divide, Financial Times, 22 May, Parhizgar, KD 2002, Multicultural behaviour and global business environments, International Business Press, New York

A Rose for Emily & the Lottery

Thuan Nguyen Dr. Robert Janusko English II 2/17/13 A rose for Emily & The Lottery musical compositiony short stories use a technique where they conceal the poleing of the layer while preparing the ref for the ending. In order to do that, the author uses methods of dit of candidate and foreshadowing. In A rose for Emily written by William Faulkner and The Lottery written by Shirley Jackson, the authors use both methods. The point of view used by William Faulkner in A Rose for Emily is in 1st mortal narration where the bank clerk is the commentator of the protagonist.In Shirley Jacksons The Lottery she uses third person point of view in which the narrator is not involved in the story. Like most stories, A Rose for Emily and The Lottery both use a literary stratagem kn admit as foreshadowing in which both of the authors throw clues and hints throughout the story that lead the referee to upcoming give-up the ghostings in the story and prepare the reader for the ending. In A Rose for Emily, the narrator is the percipient of Emily Grierson who is the protagonist of the story.Narration in 1st person point of view keeps the reader wondering what is red ink to happen next because it controls the perspective which caters for more surprises. The author also uses foreshadowing in which hints and clues are given throughout the story to prepare the reader for expectations in the story. An example used in the story is how Emily Grierson was in defense mechanism and refused to admit that her father is dead. The story also says how Emilys father was re anyy protective of her and didnt allow Emily Grierson to date any men because no one was good enough for her.Another example given was that the person that Emily Grierson has been dating, Homer Barron was a Northerner and Emily Grierson knew that her family would not approve of her dating a northerner. Both of these examples gives the reader the hint that the tenability Emily Grierson had killed Homer Barron was because she ask a male in the house with her to protect her which is why she did not give up her father for three days. Also, the fact that she loved Homer Barron but felt guilty that he was a northerner because her family would not approve of her dating a northerner.The author also concealed the ending when he threw the reader off by telling the reader that while Homer is out of town Emily bought a poison known as Arsenic. This caused the reader to expect that she was going to kill herself because Homer Barron left her rase though he was only going out of town for a few days. Then the narrator went on to tell the reader how Emily bought mens items and a toilet set with Homer Barrons initial on it to distract the reader away from the poison. This distraction was the authors method of toilsome to conceal the ending while preparing the reader for the ending.The story also hint how there is a whole step of decay in and around her house which usually means a dead corpse. At the end of the story Emily Grierson dies and up in the locked up second floor was a skeleton which was Homer Barrons body. Next to Homers Body was a pillow with an indentation of a head and a strain of Emilys hair. It was obvious that Emily had killed Homer Barron because Arsenic, which Emily purchased earlier, has side effects of edema. In The Lottery, Shirley Jackson writes the story in a 3rd person point of view which allows the reader to understand the situation from all sides.Since the story was in 3rd person point of view not all of the villagers thoughts were not revealed, which the reader eventually learns from the villagers argument that this is not something the people of the village would want to win. If the story were in 1st point of view from Mr. Hutchinsons perspective then the narrator would have to explain how Mr. Hutchinson felt about the lottery, intimately giving away the ending that someone was going to get lapidate. Third person point of view allows the narrator to give bits of information though the actions and discussions of the villagers and not give away the ending.An example of this is when the narrator tell Bobby Martin had already stuffed his pockets full of stones. The information given could most likely mean anything or just something meaningless. They could be playing a game with the rocks that he stuffed in his pockets. The story then reveals that the rocks were used to stone someone to death at the end. Some other clues and hints given in the stories was the saying by Old man Warner Lottery in June, Corn be heavy soon and the story also mentions a ritual. The saying Lottery in June, Corn be heavy soon is saying that population control is needed because Old an Warner also mentioned how there would be trouble if this tradition stopped due to lack of supplies. The confines Ritual usually could mean death. The story was then easily given away that someone was going to be stoned when Tessie Hutchinson argued against her own husband f or winning the lottery. It wouldnt make sense to argue with your own spouse if they would win the lottery. Again, the story keeps you wondering what is going to happen next when they had to redraw the card and ends with Tessie Hutchinson being stoned to death.In conclusion, the authors used different points of views and also foreshadowing to conceal the ending while preparing the reader for the ending. A Rose for Emily used 1st person point of view effectively and only allowed the reader to be the observer of Emily Grierson instead of being in her point of view which helped conceal the ending of the story. The Lottery used 3rd person point of view effectively and concealed the ending by not revealing the villagers thoughts.

Different kinds of management challenges Essay

1. Use the chapter material to decide what different kinds of divvy upment challenges bobsleigh Iger faced as he took control of managing Walt Disney. Disney today under Bob Iger, who took over as headman executive in 2005, Disney is enjoying the remarkable and profitable run of hit TV programmes and picture palaces. However, there are umteen challenges he has faced since 2005 when he became president and chief executive officer of Disney, the worlds largest media conglomerate. When he took over Disney on 2005, he had to face economic problem which is really burden for a sunrise(prenominal) manager like him. Before Bob Iger took over Disney, Disneys interactive division is losing m iodiney and the film division has had some bombs. The speed of economic changes makes Disney management becomes more challenging. However, Bob Iger manage to pull off Disney from economic crisis after the messy governance struggle in 2005. Thanks to Bob Iger that we able to picture cartoon series a nd quality films now.Not quite with it, Bob Iger continues to face management problems. Iger took over the helm at Disney at a particularly challenging time, when the California-based media conglomerate was in the midst of a dissentious battle that had pitted previous CEO Michael Eisner against Roy Disney, nephew of founder Walt Disney. Iger had worked for years under Eisner as the companys chief operating officer and faced his own sceptics after taking over the companys top post.As he runs the big business, he faced a big problem to draw the right managers and leave them altogether. Walking the tightrope between extending Disneys brands and knowing when to leave well enough alone is a tricky challenge for him.When Iger took over the top job, his ability also despised by the maturate. The board looked at outsider before giving the CEO post to Iger because they underestimate igers ability to manage Disney well. Their perceptions changed suddenly when Iger showed up at his first board meeting with a plan to buy Pixar.Iger courageously came out with the idea to buy Pixar which is the company thathad stolen the mantle of animation away from Disney. Iger came out with three ideas which is one to keep the status quo. The second was to find someone new to run the studio. The third was to buy Pixar. However, Iger onced again had to face problem when the price of Pixar was very expensive and he did not know if it was for sale or not. When Iger brokered a deal to buy Pixar in 2006, there was so much controversy.Bob Iger continue to copse problems when the company is going to take a $200 million write-down on the film fanny Carter which is one of the most colossal bombs in movie history. Disney financial problems continue to face problems when in 2011, the studio business responsible for just 16% of Disneys fiscal 2011 revenue and 7% of operating profits. This is another(prenominal) challenges that faced by Bob Iger while he manage Disney.Bob Iger also facing the problems when he announced that he would step down as CEO in March 2015 and stay as the chairman until June 2016. His resignation got oppose by galore(postnominal) others people and many Disney watchers got surprised by that. flush though he brings many successful to Disney, it just nt easy as he had to face many problems and tricky challenges during his server with Disney.

THE MECHANICS OF BREATHING

General Goal To depict how the conformity and opposition of the respiratory corpse influence take a breathing under normal conditions and how they may be modify by disease.Specific Aims The pupil should be able todefine transpulmonary extract per building block field of battle, transthoracic world power per social social building block of measurement atomic number 18a, and transmural respiratory formation take per social unit of measurement of measurement field of honor and discourse how they relate to lung and tit environ cargon shove per unit orbit.describe 2 alone erupt tenseness belongingss of leakage ingredient, depict how these belongingss call for lung conformity, and depict the physiological effects of unnatural surfactant production in IRDS.define dependent lung , address the mechanism underlying distri thoion of regional stemmaing in assorted organic structure places. res publica whether the lung and chest wall will quail back inward or ret ract outer at RV, FRC, chest wall unstressed wad ( Vo ) and supra 65 % TLC and to place the rule book at which lung and thorax wall repulses balance.list 2 major factors which will diminish variant hose quality and increase denudeway opposition.describe why flow is attempt independent during final result but non inspiration, and discourse the mechanism creditworthy for great flow restriction at low lung hoi pollois or in the presence of emphysema.ResourcesReading West, JB. respiratory Physiology-The Essentials ( 4th Ed. ) , Chapter 7.Taylor, AE, K Rehder, RE Hyatt, JC Parker. Clinical Respiratory Physiology, Chapter 2, 6 and 7. Saunders, 1989.NORMAL BREATHINGInspiration is usually active. Termination is usually inactive.Muscles of internal respirationInspiratory musculussDiaphragm. Principle musculus of inspiration.External intercostals. Lift ribs during inspiration.Accessary musculuss. Include sternomastoids, scalene musculuss, and alae nasi.Expiratory musculusstype A B musculuss. Principle musculuss of release.Internal intercostals. Pull ribs downward and inward.Pressures involved in respiration.Pbs = pressure per unit bea at organic structure surface ( normally atmospherical )PM = oral cavity draw and quarter per unit area ( normally atmospheric )PPl = intrapleural superpower per unit areaPALV = alveolar coerce per unit area kind 1Airway force per unit area gradient PM PALV. This is the force per unit area gradient driving assembly line flow into the lungs.Transpulmonary force per unit area PTP = PALV PPl. This transmural force per unit area across the lungs. Equal to ( i.e. balances ) bouncy abandon of lungs when there is no air flow. Additions and littleenings with lung passel.Transchest wall force per unit area PTC = PPl Pbs. The transmural force per unit area across the thorax. Equal in order to ( i.e. balances ) elastic haste of the chest when there s no air flow. Additions and lessenings with chest brashness.Transmural re spiratory system force per unit area PRS = PALV Pbs. The transmural force per unit area across the full respiratory system ( lungs + thorax ) . This is rival to the net inactive elastic kvetch force per unit area of the strong respiratory system when air flow is zero.Balance of forcesPraseodymium+PMUS=PL+PCWPALV-Pbs+PMUS=PL+PCWinspiratorymusculuscontractionLungelastickickChest wallelastickickOutward Acting forces Inward playing forceswhen affirmative when positiveThree ways to blow up the lungsIncrease alveolar force per unit area. do when utilizing external positive force per unit area inhalators.Decrease organic structure surface force per unit area. Done when utilizing the old Fe lungs.Activate inspiratory musculuss. The normal manner to breath.Inflation kineticss. Requires that transmural force per unit area development be sufficient to get the better of non merely elastic kick forces but besides airway opposition to flux. skeletal system 2ELASTIC CHARACTERISTICS OF THE LU NGLung conformity ( CL ) step lung saturation at assorted transpulmonary force per unit areas. The incline is lung conformity.Figure 3Hysteresis. Lung volume at a precondition transpulmonary force per unit area is higher during deflation than during rising prices. The grounds for this are complex. Often, merely the deflation limb is shown on mannikins. submission lessenings ( the lung becomes stiffer ) at high lung volumes.Two major forces move over to lung conformity tissue elastic forces and surface tenseness forces.Saline rising prices eliminates gas-air embrasure. It takes less transpulmonary force per unit area to blow up the lung with saline. The lung becomes more than compliant be set about merely tissue elastic forces remain. shape up tenseness in the lung.At every gas-liquid interface surface tenseness develops.Laplaces Law. It takes a certain rising prices force per unit area to back up the surface tenseness developed at an air-gas interface.T=tension ( dyne/cm )P=t ransmural force per unit area ( dyne cm2 )R = radius ( centimeter )Wetting agent in the lungSecreted by Type II alveolar cells, surfactant lines the air hammock at the gas-liquid interface and has dipalmitoyl lecithin, ( dipolmitoyl phosphotidyl choline=DPPC ) as a major component. wetter has 2 alone surface tenseness belongingssFigure 4The mean surface tenseness is low.Surface tenseness varies with country. Surface tenseness rises as country gets bigger and affects as country gets smaller. physiological importance of wetting agentAdditions lung conformity because surface forces are reduced.Promotes alveolar stableness and prevents alveolar prostration. change magnitude surface country lowers surface tenseness. Increased surface country additions surface tenseness. Small air sacs are prevented from acquiring smaller. Large air sacs are prevented from acquiring bigger.Promotes dry air sac. Alveolar prostration tends to gain fluid from pneumonic capillaries. Stabilizing air sac ( see B ) prevents transudate of fluid by forestalling prostration.Infant respiratory disease syndrome ( IRDS )Surfactant ( DPPC ) production starts tardily in foetal bread and butter so premature babies are frequently unable to do surfactant properly.Babies with unnatural wetting agent puddle stiff, fluid-filled lungs with atelectatic countries ( alveolar prostration ) . Non-ventilated, collapsed air sac efficaciously do right to go forth shunting of blood. lecithin / sphingomyelin ratio can be analyzed in amnionic fluid to supply an index of gestational adulthood of surfactant production. Sphingomyelin production starts early and remains changeless during gestation and is therefore a scrape of entire phospholipid concentration. Sphingomyelin has no surface active belongingss.Regional lung volume and regional airingDependent lung-the lung in the lowest portion of the gravitative field, i.e. , the foundation when in the unsloped place the dorsal part when supine.Intrapleural force per unit area is higher ( i.e. , less negative ) around dependent parts of the lung because of the weight of the lung.Figure 5Transpulmonary force per unit area ( PALV PPl ) is greater at the vertex ( 0- ( -10 ) than at base ( 0- ( -2.5 ) in unsloped lung. Therefore, the vertex is more hyperbolic ( i.e. , has a higher volume ) at FRC.Ventilation is greater at the base than the vertex of the unsloped lung because the base is on a steeper part of the force per unit area volume curve. The vertex is on a flatter ( less compliant ) part. The base starts with less air but has greater airing the vertex starts with more air volume but has less airing.Summary. Ventilation is greater in dependent parts of a normal topic s lungs.Time invariables for emptying. Important regional inhomogeneities in airing can besides be caused by factors which cause regional differences in airway oppositions or elastic features. High opposition and high conformity equal slow voidance.Specific conformity . Conformity divided by resting lung volume clinically FRC is used ) . This standardization must be done to analyze the elastic features of tissue and their alterations in disease. How would compliance differ in a kid and an grownup, both with normal lungs?INTERACTIONS BETWEEN LUNGS AND CHEST WALLThe lungs and chest wall operate in serial publication and their conformities add in return to do entire conformity.The chest wall is like a mold which may be either compressed or distended.Figure 6Transthoracic force per unit area is negative at RV and FRC intending the chest wall is smaller than its unstressed volume and its care to spring out. Normal tidal external respiration is wholly in the negative force per unit area scope.Transthoracic force per unit area is 0 at approximately 65 % of TLC intending the thorax is at its unstressed volume and has no inclination to prostration or expand.Transthoracic force per unit area is positive at volumes above approximately 65 % TLC. The chest tends to fall in above its unstressed volume.The lungs are like a spring which may merely be distended.Figure 7The lungs are above their unstressed volume ( minimum volume ) even when the system is at residuary volume. The lungs still have some volume at their minimum volume.Transpulmonary force per unit area is positive from residuary volume to entire lung capacity so the lungs ever tend to prostration.Functional residuary capacity is the lung volume at which the inclination for the chest wall to jump outward is merely balanced by the inclination for the lungs to flinch inward. The transmural respiratory system force per unit area ( PRS = RALV Pbs ) is zero at FRC if respiratory musculuss are relaxed.The secret plan of lung volume against transmural respiratory system force per unit area ( PRS = RALV Pbs ) with represents the have consequence of lung and chest wall kick.Figure 8A pneumothorax causes lungs and chest wall to alter volume along their curve until their transmural fo rce per unit area is zero. The lungs ever recoil inward. The chest wall springs outward unless it is inflated to beyond 65 % TLC in which instance it besides will flinch inward.Conformity alterations in diseaseLungs become slightly more compliant with natural aging and go markedly more compliant with emphysema.Lungs become less compliant ( stiffer ) with pneumonic fibrosis or during hydropss caused by arthritic spirit disease.Chestwall becomes less compliant ( stiffer ) in status where the chest wall is deformed ( eg. kyphoscoliosis ) . It besides becomes functionally less compliant when abdominal muscle pit alterations cause upward supplanting of the stop ( eg. gestation ) .AIRWAY RESISTANCEAir flow is primarily laminal during quiet external respiration. Resistance is determined by Poiseuille s Law and the force per unit area gradient required is relative to flux.When air flow additions, as in exercising, some turbulency and eddy flow develops in big air passages and at subdivis ion points. An excess force per unit area gradient proportional to flux rate squared is necessary.The major site of opposition is in the larger air passages specifically in the medium size bronchial render. Merely approximately 20 % of entire air passage opposition is in little air passages ( less than 2 mm ) .Factors taking to cut down airway quality and increased airway opposition.Contraction of bronchial motionless musculus. Stimulations include pneumogastric tone, histamine or reduced airway. is peculiarly of import for advancing homogenous airing. When it builds up in a ill ventilated part the air passages to that part tend to distend.Loss of elastic kick in lung ( i.e. , more compliant lungs ) . Radial grip on bronchial tubes usually helps keep them unfastened. trim down lung volumes are associated with less elastic kick and slower flow rates.Loss of elastic tissue in chronic clogging disease ( eg. emphysema ) lower elastic kick forces.Maximum forced termination consequences inFigure 9 Expiratory flow-volume curves.May be plotted as volume vs. clock time or flux vs. volume.Peak flow occurs early and flow falls as termination continues and lung volume lessenings.Effort independency. When the supreme flow-volume envelope is reached, flow falls with forced lung volume regardless of get toss off volume or attempt.Mechanism of flow restriction at lower lung volumes during termination.Figure 10 take apart of the air passages during termination The entire force per unit area in the air sac equals pleural force per unit area + the elastic force per unit area of the lungs. Flow in the air passage requires a force per unit area drop owing to the syrupy opposition of the gas. If the air flow is rapid plenty, or the airway opposition great plenty, this force per unit area off-white will go equal to and so greater than the elastic force per unit area, the airway transmural force per unit area becomes zero or less and the air passages will be given to fall in . The point along the air passage where this occurs is called the equal force per unit area point . With a forced termination the equal force per unit area point moves closer to the air sac because as the flow rate additions so besides the syrupy force per unit area bead additions, but the elastic force per unit area remains the same. Cartilage in the big air passages helps to oppose the inclination to prostration during forced termination.Alveolar force per unit area = elastic kick force per unit area + intrapleural force per unit area.Mouth force per unit area = atmospheric force per unit area = 0.During expiration intrapleural force per unit area is positive ( greater than atmospheric ) .Equal force per unit area point ( EPP ) . Airway opposition causes a force per unit area bead from air sac to talk. At some point in the bronchial tube the force per unit area has dropped enough that it merely peers environing intrapleural force per unit area. This is the EPP.Since air passages are collapsible air flow will be relative to the difference between alveolar and EPP force per unit areas and reciprocally relative to the opposition of this section ( retrieve Starling Resistors ) .Increased attempt will do equivalent additions in alveolar force per unit area and force per unit area at the EPP. The force per unit area difference and therefore the flow will be unchanged.Flow restriction at assorted lung volumes during forced termination.High LUNG VOLUME MEDIUM LUNG VOLUME LOW LUNG VOLUMEFigure 11Flow restriction in chronic clogging disease ( emphysema ) .NORMAL LUNGS EMPHYSEMAFigure 12Forced inspiration is non attempt independent because intrapleural force per unit area is negative and air passages are held unfastened.Figure 13 A household of flow-volume cringles. Each of the four inspiratory and expiratory full of life capacity manoeuvres is performed at a different degree of attempt. The manoeuvre with maximum attempt is designated by the figure 4 . Maneuve rs 3, 2, and 1 are performed with increasingly less and less attempt.MECHANICS OF BREATHING STUDY QUESTIONSTrue or False. The abdominal and internal intercostal musculuss drive expiratory flow during normal external respiration.What relationship exists between the volume of an elastic construction and its transmural force per unit area?What transmural force per unit area difference equals the kick force per unit area of the lung? The chest wall? The whole respiratory system?What 2 forces contribute to lung conformity and must be overcome to blow up a lung? For each force, name a common lung upset in which it is altered?List two of import surface tenseness belongingss of wetting agent.List three physiologically important effects of holding surfactant nowadays.At FRC which part of the lung is roughly hyperbolic? During inspiration from FRC, which part of the lung is best ventilated?What is meant by unstressed volume? At what lung volume is the chest wall at its unstressed volume? A t what lung volumes are the lungs at their unstressed volume? At what lung volume is the entire respiratory system at its unstressed volume?During forced termination flow becomes limited. What two force per unit areas add together to do alveolar force per unit area? What force per unit area determines force per unit areas at the equal force per unit area point?How does maximum forced expiratory flow alteration with lung volume? Why? How does maximal expiratory flow alteration with clogging disease? Why?

Family Relationships Essay

Whatever strain they take, family affinitys are a central feature of most of our lives (Wyse and Hawtin, 2000). The family is the basic social unity of a society. A family is made up of sections and there exists a relationship between members of a family. A family plays a actu on the wholey important role in the manner of an individual. It is for this reason that it becomes very important for people to enhance intimately relations with members of their family. Depending on the type of family, people in a family are associate either by blood or marriage.One thing that squirtnot be disputed however is the fact that although family members are consociated family relations some clips can be challenging as members of a family guarantee to bring on with each other. The following paper takes an in-depth look at the changing nature of family life and the roles and responsibilities of people inside the family.As already menti whizd although a family is made up of people who are cl ose sometimes treatment relationships in a family can be challenging. The saying that it takes two to tango is very relevant in a family relationship. A single individual does not have control of family relationship solely. Every member of the family plays a role either in building or destroying family relationships.Many a times family members feel internal wrangles majorly ca utilize by different interests by the members. During such times the best way forward is to attempt to understand adept another and motley is key to ensure that such wrangles are solved. Sometimes family members sample to change others so that they can get on. But this is not always easy and when you realize that you cannot change the personality of another member of the family then it is always best to understand them. Yet another curative would be to change and adjust yourself in a manner that will help you get along with other members of the family (Pryor, 2001).Family life is dynamic. This means that it keeps changing with time and the kind of change that takes place are underage on the circumstances that surround an individual family member as years pass by. For instance the relationship that a person has with his or her parents man growing up is not the same as whiz grows older. During the immature stage there are many a(prenominal) changes that take place both physical and emotional.It is during the adolescent age for instance that a person begins to appreciate to a greater extent those outside the family particularly those of the opposite sex. This is one factor that contributes to the dynaminism in nature of family relationships. Eventually a person finds that they are spending more time away from home than they used to.Relationships with ones parents become more awkward as one keeps growing and becomes more independent than before. It is during this time that when a young person is asked something which they consider personal they get irritated and they feel that th e parents are intruding on their privacy.The other factor that changes family relationships as fryren grow is that at some stage during growth especially during adolescence children discover some things that they didnt know previously especially matters related to sexuality and they are not as comfortable to discuss with their parents as they would with their peers. So they pick spending much of their time with their peers discussing the new discoveries and thus the close relationship with their parents is gradually and slowly eat at (Wyse and Hawtin, 2000).The expectations that parents have on their children as they grow up also contribute to dynamism in family relationships. Although parents will always have good will on their children they may unknowingly put undue pressure level by demanding that they essential behave in a certain manner or that they must postulate things in a particular manner which is opposed to what they (children) would want. A young person may more o ften than not tend to disagree with some of the beliefs, practices or the general way of doing things by their parents. This principally happens due to generational gap. This usually leads to conflicts and changes the nature of the family life.For parents and children to have good and successful relationship respect is of farthest importance. As much as the children will want their parents to respect their freedom and independence they must also respect their parents views and opinions (Pryor, 2001).Having looked at some of the factors that bring about change or dynamism within the family life let us now shift or focus on the roes and responsibilities of family members. Although these two terns are used interchangeably in the practical sense they are actually different. The roles of a person basically emanates from the play of the society by virtues of the person being a man, a woman or a child (Morrow, 1998). For instance in many societies, the roles of a man include providing to the family and offering protection to his family while his responsibilities many include among others helping out on the difficult tasks around the homestead like fixing the make out or the bulb.For a family to exist in harmony and to strengthen their relationship the roles and responsibilities of each ember of the family must be well spelt out. This helps to ensure that no member of the family feels oppresses with work around the house while the rest are left with nothing to do. However one important thing to note is that the responsibilities should be not fixed in form of timetable. It is enough to notify family members their roles and responsibilities. This gives room for flexibility so that family members can also get to experience what other family members do.In any given family parents are always in charge and it is of paramount important that children understand this. However the best approach in parenting as recommended by psychiatrists is the one where parents do not act as dictators (Morrow, 1998). Decision making ought to be shared among all members of the family. Whenever all members re involved in decision making they feel that they are part of the family and it becomes easier to pass that decision.In conclusion, a family though made of people who are close can be difficult to manage. It is therefore of paramount importance that family members respect each others views and opinions in order to relate harmoniously.BibliographyMorrow, V (1998). Understanding Families. Childrens Perspectives. London NCBWyse, D. & Hawtin, A. (2000). Children a Multi-Professional Perspective, London Arnold.Pryor, J. & Rodgers, B. (2001). Children in Changing Families. Oxford Blackwell.