Film History Essay Example | Topics and Well Written Essays - 250 words

Film History - Essay Example The year 1944 to 1948 marked its heyday (Walsh 169). The themes that characterized Film Noir are manifested in the â€Å"Sin City,† â€Å"Following,† â€Å"Memento,† â€Å"The Dark Night Strikes,† and the like. The â€Å"Sin City,† a crime thriller released in 2005 featured black and white landscapes, brutality of the narration, and the violent action. This film presented a style, which paid tribute to Noir Film (Mayer and McDonnell 380). Meanwhile, a film of Christopher Nolan entitled, â€Å"Following† also exhibited themes of Noir Film. The movie, which was released in 1998 relied on suspense, shadow, and pervading mode. Christopher Nolan also directed â€Å"Memento,† which is a 2001 thriller featured in a reverse manner. It portrayed themes of Film noir such as suspense, alienation, and irrationality (Schellhardt 319). A movie released in 2002 entitled, â€Å"The Dark Knight Strikes Again† similarly portrayed themes of film noir through its depictions of the Gotham City and it s psychologically damaged hero (Spicer 53). The use of film noir as a style of cinema in the current movies indicated that its theme proved popular beyond the 1940’s to

Theoretical Reflections of The virtual Child Essay Example for Free

Theoretical Reflections of The virtual Child Essay Students should keep all course outlines for each course taken at Centennial College. These may be used to apply for transfer of credit to other educational institutions. A fee may be charged for additional or replacement copies. Course Description The final field placement experience will provide an opportunity for students to consolidate their learning from the previous three semesters of study and support their acquisition of the knowledge, skills and attitudes needed to make a successful transition from college to the workplace. Students who have reliably demonstrated excellence in their previous field placement experiences and academic studies, as determined by faculty, may opt to complete placement in a specialized setting. Others will have the opportunity to work in a preschool childcare setting. Faculty supervisors, through their observations of students in action with the children, will support students as they engage in the process of reflective practice to deepen their knowledge and understanding of their accomplishments and future goals. Final grades will be assigned based upon the competencies and grading system outlined in the field manual. Course Learning Outcomes The student will reliably demonstrate the ability to: The learning outcomes, which are based on CSAC standards, are expressed as competencies in the Field Practicum Manual. Each competency specifies the role performance. Essential Employability Skills (EES) The student will reliably demonstrate the ability to: 1. Communicate clearly, concisely, and correctly in the written, spoken, and visual form that fulfills the purpose and meets the needs of the audience. 2. Use a variety of thinking skills to anticipate and solve problems. 3. Locate, select, organize, and document information using appropriate technology and information systems. 4. Analyze, evaluate, and apply relevant information from a variety of sources. 5. Show respect for the diverse opinions, values, belief systems, and contributions of others. Prior Learning Assessment Recognition (PLAR) Process(es): Assessment format is to be determined by the subject matter experts. Applications for PLAR should be completed prior to commencement of the semester of study. Please see the Centennial College Calendar Handbook for more details. Text and Other Instructional/Learning Materials Final Field Evaluation Manual 1st Edition Evaluation and Grading System Evaluation Description Weight /100 Final grades will be assigned based upon the competencies and grading system outlined in the field manual. A minimum grade of ‘C’ is needed to be successful in the course. 100 In consultation with the Chair or Dean, a faculty member or instructor may administer additional or alternative evaluations to fully assess the capability of a student. When writing a test or examination, students must put their official photo-ID cards in full view for review by the invigilator. Students who do not have official photo-ID will be permitted to write the examination with a substitute photo-ID, but they will be required to produce photo-ID at the program or department office within 24 hours or the next business day following the examination, or else the examination results will be void. Student Accommodation: All students have the right to study in an environment that is free from discrimination and/or harassment. It is College Policy to provide accommodation based on grounds defined in the Ontario Human Rights Code. Accommodation may include changes or modifications to standard practices. This document is available in alternative formats upon request. Please contact the originating department or school of study. Students with disabilities who require academic accommodations must register with the Centre for Student with Disabilities. Please see the Centre for Students with Disabilities for details. Students requiring accommodation based on human rights grounds should talk with their professors as early as possible. Details are available on the Centennial College website (www. centennialcollege. ca ). If students are unable to write an examination due to a medical problem or unforeseen family problems, they should immediately contact their professor or program Chair for advice. In exceptional and well-documented circumstances (e. g. unexpected family problems, serious illness, or death of a close family member), students should be able to write a make-up examination to replace an examination missed. Use of Dictionaries Dictionaries may be used in field placement. Course, Program or School Policies. Students should familiarize themselves with the College Policies that cover students’ rights, responsibilities and the Academic Appeal process. For further information consult the Academic Matters Section in the full-and continuing education calendars. The Academic Appeal Application form is available from any Registrar’s Office. Cell Phones: Cell phones and Blackberries MUST be turned off in field placement. Please refer to the ECE Student Handbook and the Field Placement manual for specific details related to Policies and Expectations in Early Childhood Education Student Rights and Responsibilities Students should familiarize themselves with all College Policies that cover students’ rights and responsibilities. For more information on the following and other policies, please visit www. centennialcollege. ca/aboutus/respect or consult the Academic Matters Section in the full-time and Continuing Education catalogues. Respect at Centennial At Centennial College, we are committed to providing a safe and respectful learning, teaching and working environment for all students, faculty and staff that promotes equity. Policies have been put in place to ensure that Centennial is a place that demonstrates respect and consistency with the Ontario Human Rights Code. All incidents of harassment, discrimination, bullying and violence will be addressed and responded to. As a college, we take the position that all forms of harassment, including personal harassment and bullying, must be stopped. Please refer to www. centennialcollege. ca/aboutus/respect and www. stopbullyingnow. ca. Academic Honesty Academic honesty is integral to the learning process and a necessary ingredient of academic integrity. Students have a responsibility to be aware of and comply with standards of academic conduct. Academic dishonesty includes cheating, plagiarism, and impersonation. All of these occur when the work of others is presented by a student as their own and/or without citing sources of information. Breaches of academic honesty will be investigated and if warranted appropriate remedies and penalties will be applied, which may include a failing grade on the assignment/course, suspension or expulsion from the college. Grades Appeal Students and faculty have rights and responsibilities in the Grades Appeal process. Students who need to appeal a grade should consult the Grades Appeal policy and procedures. Progression and Academic Standing Students are expected to meet the academic standards of their School or program. The academic standing of each Centennial student is monitored during as well as at the end of each semester. Any student not demonstrating satisfactory progress will be informed of his/her standing in the College and will receive academic advising within their School. Unsatisfactory academic performance may result in conditional academic standing, probation or suspension. Faculty Support Professors are available to see students outside of class time. Students can contact professors via voice mail, email, or through their program or department office. Information regarding how to contact teachers will be provided at the beginning of the course and is also available in the program or department office. Campus Safety Students must produce official photo identification at any time during the semester when requested to do so by any college staff. Topical Outline WEEK TOPICS READINGS/ MATERIALS WEEKLY LEARNING OUTCOMES INSTRUCTIONAL STRATEGIES COURSE EVALUATIONS.

Essay --

HN 377: Studies in Child & Adolescent Development Unit 6 Assignment- Bullying Among Children and Adolescents Caren Nicole Glover 12/15/2013 Studies in Child & Adolescent Development: Bullying The article, â€Å"Bullies and Their Victims†, by Berk (2010) gives an analysis of how bullies and their victims develop, what makes them persistent and how they and their victims can be assisted. Bullying is an activity that thrives mostly in a school setting because of peers and the various cultures and diversities among them. Interactions are inevitable among children, but bullying is destructive because it aims at peer victimisation. Both boys and girls have the ability to become bullies but the majority of them are boys who use physical and verbal attacks on their victims. In the more recent generations, the means of bullying is amplified in the adolescent stage by using electronic means like cyber bullying. Students will rarely like bullies but if they do, it is because of their leadership abilities or influential personalities. Their peers may join or stand by to watch as the victims are bullied. Victims of bullying will eventually show the effects of bullying by being passive or secluding themselves from other individuals. The background or culture of a victim will most likely determine how they progress or react in a bullying experience. A victim may retaliate to the bully's attacks depending on the level of aggressiveness used. Parenting affects the decisions made by both victims and bullies in the peer interactions. Intervention approaches to this social vice will include changing the victims’ opinions about themselves through encouragement and teaching them how to effectively respond to attackers... ... the bullying activities (Farmer et al, 2011). The majority of these strategies should not affect a limited school budget, as many schools are not able to provide certain services due to budget cuts or limitations. These strategies are possible because they mainly require community involvement, awareness and communication. Bullying is a worldwide problem and it requires immediate attention because it psychologically affects both the victims and the bullies. Victims may ultimately have suicidal thoughts and bullies will have uncontrolled behaviors that carry on through school and after school, but they can be helped. Although cyber bullying is a big obstacle due to the large-scale usage of internet and the ability to conceal identities, technological advancements and child supervision help to single out these individuals to reduce the amount of bullying that occurs.

Homeostasis Essay

What is homeostasis? Homeostasis is the mechanism in our body that regulates and maintains a stable and constant environment. This enables our body to respond to changes in the environment around us as. The homeostatic mechanisms in our body, observe and monitor conditions and will then make a judgment whether to change the way the body functions is order to adapt to the outside surroundings better. The main organs involved in homeostasis are; the brain, liver, skin and kidney’s. The skin is involved as its acts as a protective layer and also regulates body temperature. The liver breaks down harmful substances and the kidneys regulate water levels and waste products. In the brain the hypothalamus controls everything and changing them to fit into the outside surroundings. Negative feedback is also linked in as it is the process of homeostasis. It is negative because it is in a negative situation and will not kick it unless there’s something wrong. Body temperature When we exercise the body has to work harder, the body temperature would increase this is due to organs having to work harder to get oxygen to muscles. The metabolic rate that produces more energy has to increase in order for more energy to be released. The heart has to pump more blood around the body in order to deliver oxygen to the working muscles so they can carry on working at that capacity. What mechanisms are there to cool the body down? Sweating-glands are stimulated to release sweat Liquid turn into gas Vasodilation-your body carries most of the heat energy around your body There are capillaries underneath your skin that can be filled with blood if you get too hot This brings the blood closer to the surface of the skin so more heat can be lost, this is why we look red when we’re hot. What mechanisms are there to warm the body up? Vasoconstriction-this is the opposite of vasodilation The capillaries underneath your skin get constricted (shut off) so less heat is lost Piloerection- this is when the hairs on your skin stand up The hairs trap a layer of air next to the skin which is then warmed by the body heat. Heart rate The heart rate is controlled by the autonomic nervous system. This system however, is split into two, the sympathetic nervous system and the parasympathetic system. The sympathetic system is in charge of speeding up the heart rate when it’s needed and the parasympathetic system is there to slow the heart rate down. There are many reasons why heart rate could increase; the main and obvious reasons are fear, stress and exercise. Exercise is one of the main reasons why heart rate would increase as when we exercise we need more oxygen to travel to our working muscles. Oxygen is only carried in the blood and the main organ for the blood pumping around the body is the heart. This is when the sympathetic nervous system comes in; the receptors tell the brain that we are doing exercise and then the brains sends a message to the heart to pump faster, in order for more oxygen to be transported in the blood to the working muscles. When we are not doing exercise we have a ‘pace maker ’ of the heart. This ‘pace maker’ called the Sino atrial node keeps a regular heart beat. We have tested our Sino atrial node by first of all doing exercise to see our risen heart rate, mine was 13. After 5 minutes of rest our Sino atrial node should have kicked in and our regular heart beat will be taking place, mine was now 11. The negative feedback system Change in the body’s external environment, the brain receives a message – exercise Change in body’s internal system Receptors detect change and send messages to the brain The brain organises internal and external body changes to bring the environment back to normal Breathing rate Breathing rate is determined by the amount of breaths taken during a certain  period of time. This can increase during exercise or any physical activity or trauma. The way in which the body recognises this is by the chemo-receptors. They send a message to the brain, which then sends a message to the heart to pump more blood by beating faster, this is because they have detected a change in the amount of carbon dioxide that is circulating the body. When the chemo-receptors detect a high level of carbon dioxide, they send a message to the brain to increase or decrease breathing rate in order to get rid of carbon dioxide or to replenish the amount of oxygen in the body. What happens next is very clever in the fact that the body recognises that during exercise we need more oxygen. Therefore messages in the form of nerve impulses are sent to the diaphragm causing it to contract. When the diaphragm contracts it lowers itself in order for the ribs to expand and move upwards so there is inc reased space for the lungs to inflate. The muscle that allows the ribs to move up and out is called the inter costal muscle. This process of breathing rate is called inspiration. When we exhale the reverse happens to what has just been explained. The diaphragm relaxes and returns to its original position. The inter costal muscle that allows the ribs to move up and out also relaxes and returns the ribs to their stationary position. This process is known as expiration. Blood glucose Blood glucose is simply the control of sugar levels in the body, and determines when the body needs more glucose (sugar) or when it needs less. The part of the body that controls the glucose is the pancreas. The pancreas releases insulin which is made to lower blood sugar levels when it gets too high but can also create glucagon that brings the blood sugar levels up when they are too low. Blood sugar levels mainly are affected and altered by the food we eat. Before a meal our blood sugar levels will be running low but after we’re eaten our blood sugar levels will be a lot higher, and in many cases will need the help of insulin to bring them down to the normal level, between 4 and 8ml, if we have consumed too much. The process of how we get the sugar is from the food we eat, mainly by the carbohydrates we consume. Carbohydrates are taken into the body by the food, and are then digested and changed into glucose that the body can use for energy. During exercise blood sugar levels will fall below our normal, so our body receptors say ‘level of glucose in the body is too low’ and therefore will tell the pancreas to produce glycogen to bring our sugar levels back up.

Sarbanesâ€Oxley Act

01. [pic]Sarbanes–Oxley Act Sen. Paul Sarbanes (D–MD) and Rep. Michael G. Oxley (R–OH-4), the co-sponsors of the Sarbanes–Oxley Act. The Sarbanes–Oxley Act of 2002 (Pub. L. 107-204, 116  Stat. 745, enacted July  30, 2002), also known as the ‘Public Company Accounting Reform and Investor Protection Act' (in the Senate) and ‘Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U. S. public company boards, management and public accounting firms. It is named after sponsors U. S. Senator Paul Sarbanes (D-MD) and U. S. Representative Michael G. Oxley (R-OH). The act was approved by the House by a vote of  Ã‚  423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of  Ã‚  99 in favor, 1 abstaining. President George W. Bush signed it into law, stating it included â€Å"the most far-reaching reforms of American business practices of Franklin D. Roosevelt. † Outliness Sarbanes–Oxley contains 11 titles that describe specific mandates and requirements for financial reporting. Each title consists of several sections, summarized below. . Public Company Accounting Oversight Board (PCAOB) 2. Auditor Independence 3. Corporate Responsibility 4. Enhanced Financial Disclosures 5. Analyst Conflicts of Interest 6. Commission Resources and Authority 7. Studies and Reports 8. Corporate and Criminal Fraud Accountability 9. White Collar Crime Penalty Enhancement 10. Corporate Tax Returns 11. Corporate Fraud Accou ntability Criticism Congressman Ron Paul and others such as former Arkansas governor Mike Huckabee have contended that SOX was an unnecessary and costly government intrusion into corporate management that places U. S. orporations at a competitive disadvantage with foreign firms, driving businesses out of the United States. In an April 14, 2005 speech before the U. S. House of Representatives, Paul stated, â€Å"These regulations are damaging American capital markets by providing an incentive for small US firms and foreign firms to deregister from US stock exchanges. According to a study by a researcher at the Wharton Business School, the number of American companies deregistering from public stock exchanges nearly tripled during the year after Sarbanes–Oxley became law, while the New York Stock Exchange had only 10 new foreign listings in all of 2004. The reluctance of small businesses and foreign firms to register on American stock exchange is easily understood when one considers the costs Sarbanes–Oxley imposes on businesses. According to a survey by Korn/Ferry International, Sarbanes–Oxley cost Fortune 500 companies an average of $5. 1 million in compliance expenses in 2004, while a study by the law firm of Foley and Lardner found the Act increased costs associated with being a publicly held company by 130 percent. † During the financial crisis of 2007-2010, critics blamed Sarbanes–Oxley for the low number of Initial Public Offerings (IPOs) on American stock exchanges during 2008. In November 2008, Newt Gingrich and co-author David W. Kralik called on Congress to repeal Sarbanes–Oxley. Praise Former Federal Reserve Chairman Alan Greenspan praised the Sarbanes–Oxley Act: â€Å"I am surprised that the Sarbanes–Oxley Act, so rapidly developed and enacted, has functioned as well as it has†¦ the act importantly reinforced the principle that shareholders own our corporations and that corporate managers should be working on behalf of shareholders to allocate business resources to their optimum use. SOX has been praised by a cross-section of financial industry experts, citing improved investor confidence and more accurate, reliable financial statements. The CEO and CFO are now required to unequivocally take ownership for their financial statements under Section 302, which was not the case prior to SOX. Further, auditor conflicts of interest have been addressed, by prohibiting auditors from also having lucrative consulting agreements with the firms they audit under Section 201. SEC Chairman Christopher Cox stated in 2007: â€Å"Sarbanes–Oxley helped restore trust in U. S. markets by increasing accountability, speeding up reporting, and making audits more independent. One fraud uncovered by the Securities and Exchange Commission (SEC) in November 2009 may be directly credited to Sarbanes-Oxley. The fraud which spanned nearly 20 years and involved over $24 million was committed by Value Line (NASDAQ:  VALU) against its mutual fund shareholders. The fraud was first reported to the SEC in 2004 by the Value Line Fund (NASDAQ:  VLIFX) portfolio manager who was asked to sign a Code of Business Ethics as part of SOX. Restitution totaling $34 million will be placed in a fair fund and returned to the affected Value Line mutual fund investors. No criminal charges have been filed. Legal challenges A lawsuit (Free Enterprise Fund v. Public Company Accounting Oversight Board) was filed in 2006 challenging the constitutionality (legality) of the PCAOB. The complaint argues that because the PCAOB has regulatory powers over the accounting industry, its officers should be appointed by the President, rather than the SEC. Further, because the law lacks a â€Å"severability clause,† if part of the law is judged unconstitutional, so is the remainder. If the plaintiff prevails, the U. S. Congress may have to devise a different method of officer appointment. 02. [pic]Generally Accepted Accounting Principles Generally Accepted Accounting Principles (GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. Principles derive from tradition, such as the concept of matching. In any report of financial statements (audit, compilation, review, etc. ), the preparer/auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. †¢ Principle of regularity: Regularity can be defined as conformity to enforced rules and laws. †¢ Principle of consistency: This principle states that when a business has once fixed a method for the accounting treatment of an item, it will enter all similar items that follow in exactly the same way. Principle of sincerity: According to this principle, the accounting unit should reflect in good faith the reality of the company's financial status. †¢ Principle of the permanence of methods: This principle aims at allowing the coherence and comparison of the financial information published by the company. †¢ Principle of non-compensation: One should show the full details of the financial informatio n and not seek to compensate a debt with an asset, revenue with an expense, etc. see convention of conservatism) †¢ Principle of prudence: This principle aims at showing the reality â€Å"as is†: one should not try to make things look prettier than they are. Typically, revenue should be recorded only when it is certain and a provision should be entered for an expense which is probable. †¢ Principle of continuity: When stating financial information, one should assume that the business will not be interrupted. This principle mitigates the principle of prudence: assets do not have to be accounted at their disposable value, but it is accepted that they are at their historical value (see depreciation and going concern). Principle of periodicity: Each accounting entry should be allocated to a given period, and split accordingly if it covers several periods. If a client pre-pays a subscription (or lease, etc. ), the given revenue should be split to the entire time-span and not counted for entirely on the date of the transaction. †¢ Principle of Full Disclosure/Materiality: All information and values pertaining to the financial position of a business must be disclosed in the records. Principle of Utmost Good Faith: All the information regarding to the firm should be disclosed to the insurer before the insurance policy is taken. 03. The International Financial Reporting Standards (IFRS) Many countries use or are converging on the International Financial Reporting Standards (IFRS), established and maintained by the International Accounting Standards Board. In some countries, local accounting principles are applied for regular companies but listed or large companies must conforms to IFRS, so statutory reporting is comparable internationally, across jurisdictions. International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework (1989) adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and SICs. The IASB has continued to develop standards calling the new standards IFRS International Financial Reporting Standards comprise: †¢ International Financial Reporting Standards (IFRS)—standards issued after 2001 †¢ International Accounting Standards (IAS)—standards issued before 2001 †¢ Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC)—issued after 2001 †¢ Standing Interpretations Committee (SIC)—issued before 2001 †¢ Framework for the Preparation and Presentation of Financial Statements (1989) Requirements of IFRS IFRS financial statements consist of (IAS1. 8) †¢ a Statement of Financial Position †¢ a Statement of Comprehensive Income or two separate statements comprising an Income Statement and separately a Statement of Comprehensive Income, which reconciles Profit or Loss on the Income statement to total comprehensive income †¢ a Statement of Changes in Equity (SOCE) †¢ a Cash Flow Statement or Statement of Cash Flows List of IFRS statements with full text link The following IFRS statements are currently issued: †¢ IFRS 1 First time Adoption of International Financial Reporting Standards †¢ IFRS 2 Share-based Payment †¢ IFRS 3 Business Combinations †¢ IFRS 4 Insurance Contracts †¢ IFRS 5 Non-current Assets Held for Sale and Discontinued Operations †¢ IFRS 6 Exploration for and Evaluation of Mineral Resources †¢ IFRS 7 Financial Instruments: Disclosures †¢ IFRS 8 Operating Segments †¢ IFRS 9 Financial Instruments †¢ IAS 1: Presentation of Financial Statements. †¢ IAS 2: Inventories IAS 3: Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28 †¢ IAS 4: Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998 †¢ IAS 5: Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997 †¢ IAS 6: Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003 †¢ IAS 7: Cash Flow Statements IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors †¢ IAS 9: Accounting for Research and Development Activities – Superseded by IAS 38 effective 1. 7. 99 †¢ IAS 10: Events After the Balance Sheet Date †¢ IAS 11: Construction Contracts †¢ IAS 12: Income Taxes †¢ IAS 13: Presentation of Current Assets and Current Liabilities – Superseded by IAS 1. †¢ IAS 14: Segment Reporting (superseded by IFRS 8 on 1 January 2008) †¢ IAS 15: Information Reflecting the Effects of Changing Prices – Withdrawn December 2003 †¢ IAS 16: Property, Plant and Equipment IAS 17: Leases †¢ IAS 18: Revenue †¢ IAS 19: Employee Benefits †¢ IAS 20: Accounting for Government Grants and Disclosure of Government Assistance †¢ IAS 21: The Effects of Changes in Foreign Exchang e Rates †¢ IAS 22:Business Combinations – Superseded by IFRS 3 effective 31 March 2004 †¢ IAS 23: Borrowing Costs †¢ IAS 24: Related Party Disclosures †¢ IAS 25: Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001 †¢ IAS 26: Accounting and Reporting by Retirement Benefit Plans †¢ IAS 27: Consolidated Financial Statements IAS 28: Investments in Associates †¢ IAS 29: Financial Reporting in Hyperinflationary Economies †¢ IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007 †¢ IAS 31: Interests in Joint Ventures †¢ IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32) †¢ IAS 33: Earnings Per Share †¢ IAS 34: Interim Financial Reporting IAS 35: Discontinuing Operations – Superseded by IFRS 5 effective 20 05 †¢ IAS 36: Impairment of Assets †¢ IAS 37: Provisions, Contingent Liabilities and Contingent Assets †¢ IAS 38: Intangible Assets †¢ IAS 39: Financial Instruments: Recognition and Measurement †¢ IAS 40: Investment Property †¢ IAS 41: Agriculture List of Interpretations with full text link †¢ Preface to International Financial Reporting Interpretations (Updated to January 2006 †¢ IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006) †¢ IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006) †¢ IFRIC 8 Scope of IFRS 2 (Issued February 2006)—has been eliminated with Amendments issued to IFRS 2 †¢ IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006) †¢ IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006) †¢ IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)—has been eliminated with Amendments issued to IFRS 2 †¢ IFRIC 12 Service Concession Arrangements (Issued November 2006) †¢ IFRIC 13 Customer Loyalty Programmes (Issued in June 2007) †¢ IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007) †¢ IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008) †¢ IFRIC 16 Hedges of a Net Invest ment in a Foreign Operation (issued in July 2008) †¢ IFRIC 17 Distributions of Non-cash Assets (issued in November 2008) †¢ IFRIC 18 Transfers of Assets from Customers (issued in January 2009) †¢ SIC 7 Introduction of the Euro (Updated to January 2006) †¢ SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006) †¢ SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006) †¢ SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006) †¢ SIC 15 Operating Leases-Incentives (Updated to January 2006) †¢ SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006) †¢ SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006) †¢ SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006) †¢ SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006) †¢ SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006) †¢ SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006) †¢ SIC 33 Consolidation and equity method – Potential voting rights and allocation of ownership interests 04. The International Accounting Standards Board (IASB) The International Accounting Standards Board (IASB) is an independent, privately-funded accounting standard-setter based in London, England. The IASB was founded on April 1, 2001 as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards. Foundation of the IASB In April 2001, the International Accounting Standards Committee Foundation (IASCF), since renamed as the IFRS Foundation, was formed as a not-for-profit corporation incorporated in the US state of Delaware. The IFRS Foundation is the parent entity of the International Accounting Standards Board (IASB), an independent accounting standard-setter based in London, England. On 1 March 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC). This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. The IASB structure has the following main features: the IFRS Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a IFRS Advisory Council and the IFRS Interpretations Committee (formerly the IFRIC). The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has responsibility for setting International Financial Reporting Standards (international accounting standards). IASB Members The IASB has 15 Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, and academic work. [2] At their January 2009 meeting the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. The IFRS Interpretations OF Committee has 14 members. Its brief is to provide timely guidance on issues that arise in practice. A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final â€Å"IFRIC† Interpretation. The Board's 2008 Due Process manual stated that approval by nine of the members is required. Funding The IFRS Foundation raises funds for the operation of the IASB. [7] Most contributors are banks and other companies which use or have an interest in promoting international standards. In 2008, American companies gave ? 2. 4m, more than those of any other country. However, contributions fell in the wake of the financial crisis of 2007–2010, and a shortfall was reported in 2010. 05. The Basel Committee The Basel Committee on Banking Supervision provides a forum for regular cooperation on banking supervisory matters. Its objective is to enhance understanding of key supervisory issues and improve the quality of banking supervision worldwide. It seeks to do so by exchanging information on national supervisory issues, approaches and techniques, with a view to promoting common understanding. At times, the Committee uses this common understanding to develop guidelines and supervisory standards in areas where they are considered desirable. In this regard, the Committee is best known for its international standards on capital adequacy; the Core Principles for Effective Banking Supervision; and the Concordat on cross-border banking supervision. The Committee's members come from Argentina, Australia, Belgium, Brazil, Canada, China, France, Germany, Hong Kong SAR, India, Indonesia, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Russia, Saudi Arabia, Singapore, South Africa, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The present Chairman of the Committee is Mr Nout Wellink, President of the Netherlands Bank. The Committee encourages contacts and cooperation among its members and other banking supervisory authorities. It circulates to supervisors throughout the world both published and unpublished papers providing guidance on banking supervisory matters. Contacts have been further strengthened by an International Conference of Banking Supervisors (ICBS) which takes place every two years. The Committee's Secretariat is located at the Bank for International Settlements in Basel, Switzerland, and is staffed mainly by professional supervisors on temporary secondment from member institutions. In addition to undertaking the secretarial work for the Committee and its many expert sub-committees, it stands ready to give advice to supervisory authorities in all countries. Mr Stefan Walter is the Secretary General of the Basel Committee. Main Expert Sub-Committees The Committee's work is organised under four main sub-committees: †¢ The Standards Implementation Group †¢ The Policy Development Group †¢ The Accounting Task Force †¢ The Basel Consultative Group Basel II is the second of the Basel Accords, which are recommendations on banking laws and regulations issued by the Basel Committee on Banking Supervision. The purpose of Basel II, which was initially published in June 2004, is to create an international standard that banking regulators can use when creating regulations about how much capital banks need to put aside to guard against the types of financial and operational risks banks face. Advocates of Basel II believe that such an international standard can help protect the international financial system from the types of problems that might arise should a major bank or a series of banks collapse. In theory, Basel II attempted to accomplish this by setting up risk and capital management requirements designed to ensure that a bank holds capital reserves appropriate to the risk the bank exposes itself to through its lending and investment practices. Generally speaking, these rules mean that the greater risk to which the bank is exposed, the greater the amount of capital the bank needs to hold to safeguard its solvency and overall economic stability. Objective The final version aims at: 1. Ensuring that capital allocation is more risk sensitive; 2. Separating operational risk from credit risk, and quantifying both; 3. Attempting to align economic and regulatory capital more closely to reduce the scope for regulatory arbitrage. The Accord in operation Basel II uses a â€Å"three pillars† concept – (1) minimum capital requirements (addressing risk), (2) supervisory review and (3) market discipline. The Basel I accord dealt with only parts of each of these pillars. For example: with respect to the first Basel II pillar, only one risk, credit risk, was dealt with in a simple manner while market risk was an afterthought; operational risk was not dealt with at all. The first pillar The first pillar deals with maintenance of regulatory capital calculated for three major components of risk that a bank faces: credit risk, operational risk, and market risk. Other risks are not considered fully quantifiable at this stage. The credit risk component can be calculated in three different ways of varying degree of sophistication, namely standardized approach, Foundation IRB and Advanced IRB. IRB stands for â€Å"Internal Rating-Based Approach†. For operational risk, there are three different approaches – basic indicator approach or BIA, standardized approach or TSA, and the internal measurement approach (an advanced form of which is the advanced measurement approach or AMA). For market risk the preferred approach is VaR (value at risk). As the Basel 2 recommendations are phased in by the banking industry it will move from standardised requirements to more refined and specific requirements that have been developed for each risk category by each individual bank. The upside for banks that do develop their own bespoke risk measurement systems is that they will be rewarded with potentially lower risk capital requirements. In future there will be closer links between the concepts of economic profit and regulatory capital. Credit Risk can be calculated by using one of three approaches: 1. Standardised Approach 2. Foundation IRB (Internal Ratings Based) Approach 3. Advanced IRB Approach The standardised approach sets out specific risk weights for certain types of credit risk. The standard risk weight categories are used under Basel 1 and are 0% for short term government bonds, 20% for exposures to OECD Banks, 50% for residential mortgages and 100% weighting on unsecured commercial loans. A new 150% rating comes in for borrowers with poor credit ratings. The minimum capital requirement (the percentage of risk weighted assets to be held as capital) remains at 8%. For those Banks that decide to adopt the standardised ratings approach they will be forced to rely on the ratings generated by external agencies. Certain Banks are developing the IRB approach as a result. The second pillar The second pillar deals with the regulatory response to the first pillar, giving regulators much improved ‘tools' over those available to them under Basel I. It also provides a framework for dealing with all the other risks a bank may face, such as systemic risk, pension risk, concentration risk, strategic risk, reputational risk, liquidity risk and legal risk, which the accord combines under the title of residual risk. It gives banks a power to review their risk management system. The third pillar This pillar aims to promote greater stability in the financial system Market discipline supplements regulation as sharing of information facilitates assessment of the bank by others including investors, analysts, customers, other banks and rating agencies. It leads to good corporate governance. The aim of pillar 3 is to allow market discipline to operate by requiring lenders to publicly provide details of their risk management activities, risk rating processes and risk distributions. It sets out the public disclosures that banks must make that lend greater insight into the adequacy of their capitalization. When marketplace participants have a sufficient nderstanding of a bank’s activities and the controls it has in place to manage its exposures, they are better able to distinguish between banking organizations so that they can reward those that manage their risks prudently and penalize those that do not. 06. The Financial Accounting Standards Board (FASB) The Financial Account ing Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S. It was created in 1973, replacing the Committee on Accounting Procedure (CAP) and the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA). Mission statement The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals: †¢ Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. †¢ Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. †¢ Promote international convergence of accounting standards concurrent with improving the quality of financial reporting. †¢ Improve common understanding of the nature and purposes of information in financial reports. FASB pronouncements In order to establish accounting principles, the FASB issues pronouncements publicly, each addressing general or specific accounting issues. These pronouncements are: †¢ Statements of Financial Accounting Standards †¢ Statements of Financial Accounting Concepts †¢ FASB Interpretations FASB Technical Bulletins †¢ EITF Abstracts FASB 11 Concepts 1. Money measurement 2. Entity 3. Going concern 4. Cost 5. Dual aspect 6. Accounting period 7. Conservation 8. Realization 9. Matching 10. Consistency 11. Materiality 07. Committee on Accounting Procedure (CAP) In 1939, encouraged by the SEC, the American Institute of Certified Public Accountants (AICPA) formed the Committee on Accounting Procedure (CAP). From 1939 to 1959, CAP issued 51 Accounting Research Bulletins that dealt with issues as they arose. CAP had only limited success because it did not develop an overall accounting framework, but rather, acted upon specific problems as they arose. Accounting Principles Board (APB) In 1959, the AICPA replaced CAP with the Accounting Principles Board (APB), which issued 31 opinions and 4 statements until it was dissolved in 1973. GAAP essentially arose from the opinions of the APB. The APB was criticized for its structure and for several of its positions on controversial topics. In 1971 the Wheat Committee (chaired by Francis Wheat) was formed to evaluate the APB and propose changes. Financial Accounting Standards Board (FASB) The Wheat Committee recommended the replacement of the Accounting Principles Board with a new standards-setting structure. This new structure was implemented in 1973 and was made up of three organizations: Financial Accounting Foundation (FAF) Financial Accounting Standards Board (FASB) Financial Accounting Standards Advisory Council (FASAC). Of these organizations, FASB (pronounced â€Å"FAS-B†) is the primary operating organization. Unlike the APB, FASB was designed to be an independent board comprised of members who have severed their ties with their employers and private firms. FASB issues statements of financial accounting standards, which define GAAP. The AICPA issues audit guides. When a conflict occurs, FASB rules. International Accounting Standards Committee (IASC) The International Accounting Standards Committee (IASC) was formed in 1973 to encourage international cooperation in developing consistent worldwide accounting principles. In 2001, the IASC was succeeded by the International Accounting Standards Board (IASB), an independent private sector body that is structured similar to FASB. Governmental Accounting Standards Board (GASB) The financial reports of state and local goverment entities are not directly comparable to those of businesses. In 1984, the Governmental Accounting Standards Board (GASB) was formed to set standards for the financial reports of state and local government. GASB was modeled after FASB.

Rizal Reaction Paper Essays

Rizal Reaction Paper Essays Rizal Reaction Paper Paper Rizal Reaction Paper Paper From June 17, 1892 to July 31, 1896, Dapitan became the bare witness to one of the most fruitful periods in Rizals life. His stay in the province was more than he was living in exile. It was the period when Rizal had been more focused on serving the people and the society through his civic works, medical practices, land development, promotion of education and of course, coming accross with his one true love, Josephine Bracken. The part of Rizals life where he came to know Josephine is the most romantic. Their love story was an example of unconditional love because despite of the fact that there were no priest who was willing to marry the them, the couple exchanged their vows before God in their own way. Their love bear its fruit Josephine was pregnant. Unfortunately, Josephine gave birth to a one-month premature baby boy who lived only for three hours. The child was buried in Dapitan, bearing the name Francisco, after Rizals father. I got mad with Jose Rizal in the event of Josephines premature birth of the supposedly son of a hero. How come Rizal who was a doctor was so unmindful of Josephines condition that night when his anger bursted after Marias accusation of Josephine being a spy? Not only physically but mentally and emotionally, Josephine who was then pregnant was tortured of Rizals misbehavior which caused her to collapse and ultimately lose the baby in her womb. I can imagine how Rizals life would be more colorful and interesting if he had a son who lived and continued his good doings. It is really disappointing that losing that baby ends Rizals direct lineage. If he was not a hero, he would have been long forgotten because his direct ancestry ended when he was killed. However, I believe without a doubt that he really deserves to be our national hero in every mans point of view. People in Dapitan looked up to him, adored and respected him. The young ones had the passion to follow him, learn what he has to teach and follow what he has to instruct. He established a school in Dapitan which was attended by 16 young boys from prominent families. Instead of charging them for the matriculation, he made the students do community projects for him like maintaining his garden and field. He taught them reading, writing in English and Spanish, geography, history, mathematics, industrial work, nature study, morals and gymnastics. He encouraged his students to engage in sports activities to strengthen their bodies as well. There was no formal room, like the typical classroom nowadays. Classes were conducted from 2 p. m to 4 p. m. with the teacher sitting on a hammock while the students sat on a long bamboo bench but still the students spirits were so solid to learning. Rizal also definitely wins my admiration for his being a doctor in that primitive era with limited tools and medicines. He really was good. As a physician, Rizal provided free medicine to his patients, most of them were underprivileged. However, he also had wealthy patients who paid him well enough for his excellent surgical skill. Among them were Don Ignacio Tumarong who gave Rizal 3000 pesos for restoring his sight, an Englishman who gave him 500 pesos, and Aklanon haciendero, Don Francisco Azcarraga, who paid him a cargo of sugar. His skill was put into test in August 1893 when his mother, Dona Teodora Alonzo, was placed under opthalmic surgery for the third time. The operation was a success, however, Alonzo, ignored her sons instructions and removed the bandages in her eyes which lead to irritation and infection. When Dr. Pio Valenzuela came to Dapitan, I thought we would be of a great support to Rizals undertakings and missions but it was disheartening to later on realize that his visit would just endager Pepe. Prior to the outbreak of the revolution, the Katipunan leader, Andres Bonifacio, seek the advise of Jose Rizal. In a secret meeting on May 2, 1896 at Bitukang Manok river in Pasig, the group agreed to send Dr. Pio Valenzuela as a representative to Dapitan who will inform Rizal of their plan to launch a revolution against the Spaniards. On board the steamer Venus, Valenzuala left Manila on June 15, 1892 and in 6 days, arrived at Dapitan with a blind companion, Raymundo Mata. At night, Rizal and Valenzuela had a talk in the formers garden. There, Valenzuela told him of the Katipunans plan. Regarding this, Rizal outspokenly objected Bonifacios premature idea for two reasons: 1. the Filipinos were still unready for such bloody revolution; and 2. he Katipunan lacked machinery before plotting a revolution, there must be sufficient arms and funds collected. Valenzuela also told Rizal of their plan to rescue him in Dapitan. Again, the exiled hero disagreed because he had no plan of breaking his word of honor to the Spanish authorities. This reality was presented to the court but was ignored. But prior to keeping Rizal in captive by the government, was his sad farewell to Dapitan. At midnight of July 31, 1896, he left Dapitan on board the steamer Espana, ogether with Narcisa, Josephine, Angelica (Narcisas daughter), three nephews and six of his students. Many were saddened as the adopted son of Dapitan left. In Cebu, on their way to Manila, Rizal successfully performed an opthalmic operation to a merchant who paid him fifty silver pesos. After almost a week, on August 6, 1896, Espana arrived in Manila. Rizal was supposedly to board the Isla de Luzon for Spain, but unfortunately, left ahead of time. Instead, he was transferred to the Spanish cruiser Castilla to stay and wait for the next mail boat that woul sail for Spain next month. He was prohibited from leaving the vicinity but was allowed to accept visitors so long as they were his immediate family. Of course, all these delays were part of the drama Rizal has now fallen to the critical/deadly Spanish trap. Before Rizals final moment in Bagumbayan were court proceedings. On one of these moments where he spoke of Education and NOT rebellion as his weapon to liberating the country and the people from the Spanish tyranny, and as far I know, Rizal had perfectly became triumphant in his objective especially these days where Filipinos are known worldwide of being well educated.

Chinese Immigrants in Canada essays

Chinese Immigrants in Canada essays Nobody knows that in a quiet city of Moose Jaw lies a secret that has been denied by the city officials for more than 75 years. A network of tunnels located under our sleepy city holds dark stories of Canada's past. There are a lot of questions as to why it was built and who used them. It was believed that Chinese immigrants who suffered from extreme conditions and prejudiced dug the tunnels and Chinese immigrants who were unable to pay the head tax used the tunnels so they could hide until the situation improved. Others believed that steam engineers who maintained the broilers build the tunnels so they would not have to exit one building to get to the next. The story happened years and years ago and nobody really knew if this was true or not. Chinese immigrants came here in Canada in the hopes and aspiration that they could start a new life and build a better future. The tunnels refer to corridors and passageways that connect basements, storage rooms, and hidden chambers. It is believed that these tunnels would have been built in the late 1800s and early 1900s. In between these years were the start of Chinese migration in Canada and the construction of the Canadian Pacific railway. It was in the year 1858 when the Chinese migration in Canada started and it was for several reasons: population pressure, political weakness, foreign intervention, and natural catastrophes. The Chinese people believed that Canada would provide them a better life and great fortunes. Chinese immigration in Canada has two forms: coolie broker and chain migration. The most common type of migration in the late 19th century was by coolie broker. Coolie is a Chinese word meaning unskilled worker. Coolie broker migration involved an agreement by which the Chinese immigrant will work in Canada until he has earned enough money to pay the broker, who paid their passage to Canad a from China before he could seek employment on their own. However, chain migration becam...

Explore Antarcticas Hidden Lake Vostok

Explore Antarcticas Hidden Lake Vostok One of the largest lakes on planet Earth is an extreme environment hidden beneath a thick glacier near the South Pole. Its called Lake Vostok, buried beneath nearly four kilometers of ice on Antarctica. This frigid environment has been hidden from sunlight and Earths atmosphere for millions of years. From that description, it sounds like the lake would be an icy trap devoid of life. Yet, despite its hidden location and terribly inhospitable environment, Lake Vostok teems with thousands of unique organisms. They range from tiny microbes to fungi and bacteria, making Lake Vostok a fascinating case study in how life survives in hostile temperatures and high pressure. Finding Lake Vostok The existence of this sub-glacial lake took the world by surprise. It was first found by an aerial photographer from Russia who noticed a large smooth impression near the South Pole in East Antarctica. Followup radar scans in the 1990s confirmed that something was buried under the ice. The newly discovered lake turned out to be quite large: 230 kilometers (143 miles long) and 50 km (31 miles) wide. From its surface to the bottom, it is 800 meters (2,600) feet deep, buried under miles of ice. Lake Vostok and Its Water There are no subterranean or sub-glacial rivers feeding Lake Vostok. Scientists have determined that its sole source of water is melted ice from the ice sheet that hides the lake. Theres also no way for its water to escape, making Vostok a breeding ground for underwater life. Advanced mapping of the lake, using remote sensing instruments, radar, and other geologic research tools, show that the lake sits on a ridge, which may be harboring heat in a hydrothermal vent system. That geothermal heat (generated by molten rock beneath the surface) and the pressure of the ice on top of the lake keep the water at a constant temperature. The Zoology of Lake Vostok When Russian scientists drilled cores of ice out from above the lake to study the gases and ices laid down during different periods of Earths climate, they brought samples of frozen lake water up for study. Thats when the life forms of Lake Vostok were first discovered. The fact that these organisms exist in the lake water, which, at -3 ° C, is somehow not frozen solid, raises questions about the environment in, around, and under the lake. How do these organisms survive in these temperatures? Why hasnt the lake frozen over? Scientists have now studied the lakes water for decades. In the 1990s, they began to find microbes there, along with other types of miniature life, including fungi (mushroom-type life), eukaryotes (the first organisms with true nuclei), and assorted multicellular life. Now, it appears that more than 3,500 species live in the lakes water, in its slushy surface, and in its frozen muddy bottom. Without sunlight, Lake Vostoks living community of organisms (called extremophiles, because they thrive in extreme conditions), rely on chemicals in rocks and heat from the geothermal systems to survive. This isnt terribly different from other such life forms found elsewhere on Earth. In fact, planetary scientists suspect that such organisms could thrive very easily in extreme conditions on icy worlds in the solar system. The DNA of Lake Vostoks Life Advanced DNA studies of the Vostokians indicate that these extremophiles are typical of both freshwater and saltwater environments and they somehow find a way to live in the cold waters. Interestingly, while the Vostok life forms are thriving on chemical food, they themselves are identical to bacteria that live inside of fish, lobsters, crabs, and some types of worms. So, while the Lake Vostok life forms may be isolated now, they are clearly connected to other forms of life on Earth. They also make a good population of organisms to study, as scientists ponder whether or not similar life exists elsewhere in the solar system, particularly in the oceans beneath the icy surface of Jupiters moon, Europa. Lake Vostok is named for Vostok Station, commemorating a Russian sloop used by Admiral Fabian von Bellingshausen, who sailed on voyages to discover Antartica. The word means east in Russian. Since its discovery, scientists have been surveying the under-ice landscape of the lake and the surrounding region. Two more lakes have been found, and that now raises the question about connections between these otherwise-hidden bodies of water. In addition, scientists are still debating the history of the lake, which appears to have formed at least 15 million years ago and was covered over by thick blankets of ice. The surface of Antarctica above the lake routinely experiences very cold weather, with temperatures dipping down to -89 ° C. The biology of the lake continues to be a major source of research, with scientists in the U.S., Russia, and Europe, studying the water and its organisms closely to understand their evolutionary and biological processes. Continued drilling poses a risk to the ecosystem of the lake since contaminants such as antifreeze will harm the organisms of the lake. Several alternatives are being examined, including hot-water drilling, which may be somewhat safer, but it  still poses a danger to lake life.

The Position of Marketing Assistant Personal Statement - 8

The Position of Marketing Assistant - Personal Statement Example I have worked as marketing and salesperson at Long’s advertising company, China. I also worked as a salesperson for GZGB motor sales and services company, China. I strongly believe that my work experience from these two companies makes me the best candidate for the position. While at GZGB, I was recognized as the best salesperson of the month. I have the strong customer focus and I am also sociable, which are fundamental for every marketing professional to successfully execute his or her duties. Coupled with my hard work and determination, these traits have enabled to create innovative ideas for promotional activities, organize and manage events, and meet my sales targets. I have the ability to communicate efficiently, which also remains crucial for this position. Further, I have perfect computer skills, including email and internet, which are success determinants in marketing in the contemporary connected world where almost everything is virtually online. For more details, please see my curriculum vitae and other testimonials attached. I am looking forward to hearing from you soon. Thank you for taking your time to review my application.

Max Scheler Theory of Values Research Paper Example | Topics and Well Written Essays - 250 words

Max Scheler Theory of Values - Research Paper Example This is the second highest ranked value that encourages truth among people. Here, the truth is the positive value, which is crucial among all people while falsehood is a disvalue. Individuals will be at liberty to choose either, but it is better to choose to be truthful than the opposite. This value encourages people to treat others with respect and nobility. By so doing, there will be more good than evil in the society. Being vulgar on the other end is a negative value that leads to negativity in the society. These values directly relate to the feeling of human being. Many individuals choose to offer pleasure to others, which is a positive value as compared to causing pain on others. Individuals are encouraged to avoid causing pain on others. These values provide comfort to human beings and enable them to live in harmony. This is the lowest ranked value of Scheler. Individuals are at liberty to choose what they want, though it encourages choosing what is agreeable to others rather than the disagreeable. According to Scheler (1987), people can be said to be good if they decide to choose the positive values over the negative values, regardless of the situation at hand. There can be no measure to rank individuals as good or bad when they alternate good and bad behaviour, therefore individuals should always choose to do

The Great Depression and Government Response Research Paper

The Great Depression and Government Response - Research Paper Example Despite the fact that the depression had taken its roots in the United States, it rapidly spread to other industrialized countries across the globe and had a devastating effect on output and employment levels. The cultural and social effects of the great depression were also profound, requiring an immediate response from the governments to adopt various expansionary macroeconomic policies. Research proves that in the US, the great depression ranks as the second greatest crisis after the civil war. Regardless of the fact that the causes of the depression still remains controversial, a combination of such factors such as poorly regulated markets, consumer debt and the shortage of high growth industries created a recessionary business environment, leading to low investment confidence, reduced spending and a high level of uncertainty. What is important to understand here is how and why the Great Depression is credited with the evolution and development of macro-economics as a distinct fi eld. It is felt by many scholars that it is the Great Depression that gave birth to macroeconomics as a separate and distinct field(Hamilton, 1992). To some extent it is thought by many that to this day, the Great Depression continues to influence the beliefs and policy recommendations of macroeconomists. It would not be incorrect to say that many of the contemporary systems of regulating banks and the Wall Street have been developed keeping the lesson learnt from the Great Depression in mind. In fact, macroeconomics gained attention after the Great Depression since it helped highlight all the main flaws that occurred in applying theories of microeconomics to the economy. According to the micro economists, the high level of unemployment that followed the Great Depression should have been regulated by Adam Smith’s â€Å"invisible hand†. According to this theory, workers should have revised their expectations of their wages downwards to the extent where firms would be wi lling to hire more people. However, what actually ended up happening was that because of the poverty and unemployment, demand for products dropped and so firms did not require additional workers. Moreover, since the workers were not willing to accept considerably lower wages for the same jobs as before, the wage rates were prevented from lowering to a more appropriate level. CAUSES OF THE GREAT DEPRESSION The causes of the Great Depression are still subject to debate and argument by various economists. One school of thought is that the onslaught was demand-driven, that is, the aggregate demand declined. However, many economists believe that the tight monetary policy of the US government, which was aimed at limiting the stock market speculations, played a major role in the occurrence of the depression. The 1920s did not witness any exceptional boom. The prices remained constant except the stock prices which rose fourfold from exceptionally low in 1921 to extremely high in 1929. In th e last two years of the decade the Federal Reserve had to resort to increasing interest rates in the hopes of slowing down this boom. The higher rates depressed the spending on interest-sensitive areas like automobile and construction. Towards the end of 1929, the stock prices had reached unprecedented heights (Kindleberger,

Assessments Essay Example | Topics and Well Written Essays - 1250 words

Assessments - Essay Example Science is a vast field, as it includes different experimental aspects of study area. Designed assessments of science subjects contribute to measure the growth and understanding of the subject. Assessments enhance students' learning and help teachers identify what students know and what they can do with their knowledge (IMS.Ode, 2011). This paper aims to design an assessment program for science students, which will include processes and instruments integral for students' learning. The designed assessment will be applicable for students of grade 6 for their science subject. Before designing an assessment program for students it is consider highly important to identify specific requirements of efficient activities that help insight students' knowledge of the subject (Allen, 2006). Likewise, at first place this assessment program will focus on reducing stress from both teachers and students and before practicing planned assessments, all assessment processes, practices and instruments wi ll be checked to note down their validity, reliability, and transparency (Pianta, 2012). Undoubtedly, paper pencil examination method is a traditional one and it is successful too, but it cannot completely evaluate students’ understanding and knowledge of the subject (Wang, 2011). Since, science is a vast subject and it is compulsory to design such an assessment that could ensure achievement of subject value, practice, research and communication outcomes. Thus, this assessment will include different activities and tasks to target each of these aforementioned goals in terms of learning outcomes. For learning and gaining expertise in any particular subject it is always important to develop interest in the subject. In the beginning of the session science teacher will ask students to write an informal essay on the topic, â€Å"Reasons for Selecting Science as a Major Subject in the Future†. This technique will help students use their imaginative and thinking power, because while writing essay they will get chance to recognize importance of scientific studies and scope of the subject in the professional career (Haines, 2004). Additionally, teachers will also get an idea about each student’s interest and dedication for the subject. This will also help teacher to design final assessment activities more effectively with respect to students’ interest and choices (Haines, 2004). Moreover, in the same class after finishing written essay students will be encouraged to come forward and read out summary of their respective essays. With this approach, it could be predicted that some students might hesitate to come forward and present in front of the entire class, but it will be teacher’s responsibility to provide equal opportunity to each student within available time and appreciated them for their future planning (Tobey, 2005). It will help develop and improve communication and presentation skills of the students. Subject teacher is going to monitor all students throughout the terms, and for this purpose, it could be suggested that after explaining a topic one or two times. Class discussion of that particular topic should be conducted to assess what students have understood from the teacher’s lectures and how well they are able to interpret their understanding about the topic (Race, 2005). As this assessment process targets science subject students, therefore teacher will be more emphasizing on examples, from routine life. Furthermore, for homework students will be given an interesting activity such as, they will have to paste or draw pictures relevant to the topic studied in the class. Although, it seems primary level activity, but it is most appropriate way of developing students’ interest in the subject and engage them in activities related to the subject (Race, 2005).

Scholarship Essay Example | Topics and Well Written Essays - 1500 words

Scholarship - Essay Example Quite often there is nothing left after discharging my mother’s medical bills. My family’s financial struggles have put me at a disadvantage in school. We cannot afford to buy new school clothes and shoes and I am quite often wearing old and worn clothes and shoes to school and this makes me self-conscious, particularly when other school children are dressed smartly. We cannot afford a computer which puts me at a greater disadvantage. Quite often I have assignments that require the use of a computer. Although I can use the library’s computer, I can ill afford the time. Without bus fare, I have to walk home from school and using the library would cause serious delays. I quite often feel so despaired that I fear I might have a breakdown. I believe that a scholarship would greatly reduce some of the financial burdens on my family and would put my family in a better position to support my education. To begin with, I would be able to purchase a home computer and the n ecessary school supplies. With these burdens lifted I would be in a better position to focus on my education and produce at a much higher level. Part II: Counselor’s Recommendations FL is a focused student with a clear understanding of where he wants to go in life and is keenly aware of the obstacles he has to overcome to get there. He is frustrated by the obstacles, particularly the financial struggles his family faces and is aware that the solution is out of his hands. FL’s current situation is dire and if he does not obtain a resolution to his situation, it is unlikely that he will be able to remain in school. If his problems persist, it is conceivable that FL would drop out of school to help relieve his family’s financial burdens. Right now his mother’s illness appears to be the family’s number one financial priority. As a result, FL’s school needs are sorely lacking. It is therefore recommended that FL benefits from a scholarship. This is a student who is very committed to school work and academic success. He is looking ahead to the future and as a result, FL is actively engaged in college preparatory programs. In addition, he is participating in cross country running. As a dedicated and driven student, it would be a benefit to both the school community and FL if he is awarded a scholarship and therefore remains in school and able to pursue a higher education. FL’s family is struggling financially as they are living on his father’s small income. FL’s mother is suffering from diabetes and this absorbs a great part of the family’s income. As a result of the family’s financial struggles, FL is disadvantaged at school. His family cannot afford to buy a computer. He often has to walk home from school as he cannot always afford bus fare. His school clothes and shoes are used and makes him self-conscious. FL is frustrated by the obstacles to his school productivity. FL wants to go onto college. FL will likely feel better about himself and thus remain committed in school if he is granted a scholarship. EG Part I: EG’s Statement I have always aspired to attend a good university and graduate in the top 10% of my class. I am working toward achieving these goals by currently focusing on my grades and ensuring that they are good enough to get me into a good university. However, at the moment I am currently facing some financial difficulties that could interfere with my plans to get into a good

Assessments Essay Example | Topics and Well Written Essays - 1250 words

Assessments - Essay Example Science is a vast field, as it includes different experimental aspects of study area. Designed assessments of science subjects contribute to measure the growth and understanding of the subject. Assessments enhance students' learning and help teachers identify what students know and what they can do with their knowledge (IMS.Ode, 2011). This paper aims to design an assessment program for science students, which will include processes and instruments integral for students' learning. The designed assessment will be applicable for students of grade 6 for their science subject. Before designing an assessment program for students it is consider highly important to identify specific requirements of efficient activities that help insight students' knowledge of the subject (Allen, 2006). Likewise, at first place this assessment program will focus on reducing stress from both teachers and students and before practicing planned assessments, all assessment processes, practices and instruments wi ll be checked to note down their validity, reliability, and transparency (Pianta, 2012). Undoubtedly, paper pencil examination method is a traditional one and it is successful too, but it cannot completely evaluate students’ understanding and knowledge of the subject (Wang, 2011). Since, science is a vast subject and it is compulsory to design such an assessment that could ensure achievement of subject value, practice, research and communication outcomes. Thus, this assessment will include different activities and tasks to target each of these aforementioned goals in terms of learning outcomes. For learning and gaining expertise in any particular subject it is always important to develop interest in the subject. In the beginning of the session science teacher will ask students to write an informal essay on the topic, â€Å"Reasons for Selecting Science as a Major Subject in the Future†. This technique will help students use their imaginative and thinking power, because while writing essay they will get chance to recognize importance of scientific studies and scope of the subject in the professional career (Haines, 2004). Additionally, teachers will also get an idea about each student’s interest and dedication for the subject. This will also help teacher to design final assessment activities more effectively with respect to students’ interest and choices (Haines, 2004). Moreover, in the same class after finishing written essay students will be encouraged to come forward and read out summary of their respective essays. With this approach, it could be predicted that some students might hesitate to come forward and present in front of the entire class, but it will be teacher’s responsibility to provide equal opportunity to each student within available time and appreciated them for their future planning (Tobey, 2005). It will help develop and improve communication and presentation skills of the students. Subject teacher is going to monitor all students throughout the terms, and for this purpose, it could be suggested that after explaining a topic one or two times. Class discussion of that particular topic should be conducted to assess what students have understood from the teacher’s lectures and how well they are able to interpret their understanding about the topic (Race, 2005). As this assessment process targets science subject students, therefore teacher will be more emphasizing on examples, from routine life. Furthermore, for homework students will be given an interesting activity such as, they will have to paste or draw pictures relevant to the topic studied in the class. Although, it seems primary level activity, but it is most appropriate way of developing students’ interest in the subject and engage them in activities related to the subject (Race, 2005).

Transactional Leadership Principle Essay Example | Topics and Well Written Essays - 500 words

Transactional Leadership Principle - Essay Example s and Emma Walton Hamilton, David Baldacci, Sandra Brown, Stephen Colbert, Chris Colfer, Michael Connelly, Jeffery Deaver, Nelson DeMille, Tina Fey, Malcolm Gladwell, Chelsea Handler, Harper Lee, John Maxwell, Brad Meltzer, Joyce Meyer, Stephenie Meyer, J.R. Moehringer, Joel Osteen, James Patterson, Randy Pausch, Jerry Pinkney, Keith Richards, JK Rowling, J.D. Salinger, David Sedaris, Lemony Snicket/Daniel Handler, Nicholas Sparks, Jon Stewart, Scott Turow, David Foster Wallace, Brent Weeks, and Tom Wolfe. D. Forrester Research Inc. contrasted that, on the one hand, physical book sales in the U.S. are expected to decline to $19.5 billion this year from $26 billion in 2010, while, on the other hand, e-book sales are anticipated to multiply eight times to $8.7 billion (Lee, Satariano, & Hymowitz, 2014). B. Hachette negotiates tangible, extrinsic exchanges by resisting the increase in power of Amazon in controlling e-book prices because it wants to ensure that it is the one profiting more and the one in power over strategic pricing. Gillette, F. (2014, June 6). Layoffs make Hachette easier prey for Amazon. Businessweek.com. BloombergBusinesweek. Retrieved from http://www.businessweek.com/articles/2014-06-06/layoffs-make-hachette-easier-prey-for-amazon Lee, E., Satariano, A., & Hymowitz, C. (2014, June 6). Amazon feud with publishers to escalate as contracts end. BloombergBusinesweek. Retrieved from

Kelley School of Business Essay Example for Free

Kelley School of Business Essay I. I strongly believe that my education at the Kelley School of Business will help me achieve my goals. To begin with, it has been my short-term goal to obtain as much information about Finance to be an efficient Fund Manager of an investment company. This position requires me to maximize the profits of the company as well as the clients. An MBA degree will contribute a lot to pursuing this goal. As the program says, the MBA education at Kelley teaches leadership first and foremost, and when leadership has been laid all the other principles of Finance is given. This is what I wanted to acquire, for I know this is going to be useful for me in my career path and plans. I also learned many values in my four years with Jaesung Jinheung in South Korea as a Quality Controller. Most of my leadership and social skills were shaped by my stay there, and it also allowed me to learn how to treat others working for my department under me. My experiences in CB Richard Ellis Korea during my internship also exposed me to different financial situations that helped me apply what I learned from my Bachelor’s Degree in Business. Translating English documents into Korean, the internship gave me a heads up on the financial world and trained me with all aspects of business while refreshing all that I have learned. These work experiences give me the edge in my chosen profession. With experience and values, I am confident that I can achieve my career potential to the fullest. But this short-term goal is not my only motivation to pursue an MBA degree. It is also my goal to be a Chartered Financial Analyst or a CFA. To qualify for this title, I need a minimum of four years experience in the financial investment industry. I hope to have this requirement through the Fund Manager position that I want to serve. Apart from this, I also need to learn more to be able to pass the three examinations required of aspiring Chartered Financial Analysts. Backed with an MBA degree from Kelley and the work experiences that I had, I know that becoming a CFA is not very hard. I have designed my goals to complement each other. I felt that it will be easy to achieve something if it has been planned out in accordance to how the processes of planning have been. This is why I wanted to tackle Fund Management; I know I leads to my ultimate goal of becoming a CFA. Considering these goals, I am motivated with the MBA degree knowing that it will do so much for my advancement. My work experiences in Korea are likewise a big help. Work allowed me to apply theoretical knowledge into practical settings. It took my knowledge from my books into my hands, so to speak. From work I learned leadership, sociability, patience, problem-solving skills, and perseverance. Given these work and educational foundations, I am confident that my short and long term goals will not be too hard to achieve. II. If I have to choose three persons to ride with me in a cross-country trip, I will have to choose those who have been efficient in their roles in their respective fields. I will also consider the feasibility of the trip, and the comfort of traveling with those three people. This way, I can be sure that I will be learning a lot and will be able to get something from them that I can use with my own educational and career path. Of course, when business is the topic, many names come to mind. Still, one can single out people who will be beneficial to learning about life and work among others. I would like to have J.P. Morgan in the backseat. We will most probably talk about how he saved the Wall Street and figure out how important this financier’s role is to history. I hope to learn from him how to manage incoming and outgoing finances, and how to delegate allocations properly in a way that the value of finances is maximized. I will be asking a lot of questions, including business problems he has encountered and how he was able to see himself through them, for I know that the bigger a businessman the bigger his problems too. Most of the questions will focus on money and investment management. I will have clients in mind when speaking with Morgan, putting a future client’s possible case and asking Morgan about his opinion on it. Beside J.P. Morgan will be Richard Branson. I like the idea that he can call for air help when something happens to us or to the car. Yet more seriously, I would also like to know how he managed to grow the Virgin Group to what it is now. I also hope to learn from him how he manages to grow the business while facing detractors and competition. I feel that Branson is the best person to ask about growing a business through rolling investment. Given my interest in investment management, this will be a lot of help for me and my career. Lastly, John D. Rockefeller is another person I want to drive with, and he will be staying in the front passenger’s seat. I hope to learn from him how he managed to make binding ties and affiliations with large companies that eventually cut costs for his trade and offered cheaper end-products for consumers. If there is anything that I would like to have from Rockefeller, it is his ability to communicate in a way that prospective business partners agree to him, and competitors sell out to him. Speaking with Morgan, Branson, and Rockefeller will earn me a lot of business insights. They will also give me a lot of information about businessman mindset, something I need to know more about to enable me to learn more about my future clients and how I can better help them with their finances. I am sure that the trip will be fruitful, and that it will enlighten me with my career path. Indeed, speaking with experienced individuals in a refreshing new environment will organize my thoughts and allow me to better serve my goals.

The Truth About Lying General Statements English Literature Essay

The Truth About Lying General Statements English Literature Essay Is it not amazing that lying has become so common in the world that people forget the difference between the reality and falsehood? Everyone associates with lies so often that one underestimates its effects. Arthur Miller does a great job showing the bad impact lies tend to have on individuals in his play Death of a Salesman. Claims: 1. Every day lies cause harm to ones trust in a relationship. 2. Moreover, lies cause one to become emotionally unstable. 3. Along with emotional effects, lies cause ones social life to flow down the drain. Thesis: Lies are obstacles that harm ones internal states of life which makes one unable to communicate with everyone. Topic Sentence: Although lies are used to avoid hurting ones relationship, they destroy the trust between people. Example 1: Take Willy from Mr. Millers play, Death of a Salesman as an example, his son, Biff tells him, You -You gave her Mamas stockings! Dont touch me, you -liar! You fake! You phony little fake! You fake! (Miller, 121) Biff has basically stopped believing in his father and does not want hear anything from him. Explanation 1: Therefore, lies damage the trust in a relationship, which leads to unsuccessful relationships between the liar and their family. As a result, unnecessary conflicts are created between people, which affect the atmosphere of the play. Concluding Sentence: As people begin to lie, the lies create a boundary between loved ones, which causes one not to trust the liar anymore. Topic Sentence: Moreover, lies not only destroy trust in a relationship, but they also torture one emotionally. Example 1: In the play Death of a Salesman, Willy is always lying to his family about his success in his job, but in the end he cannot control himself and he bursts out telling the truth. He begins by telling Linda, Oh, Ill knock em dead next week. Ill go to Hartford. Im very well liked in Hartford. You know, the trouble is, Linda, people dont seem to take me. I know it when I walk in. They seem to laugh at me. (Miller, 36) He finishes with telling Linda how fat and foolish he looks. Explanation 1: Lies are always neglecting ones true abilities which tears one down to a point where one cannot control his or her emotions when the truth seems to confront them often. Initially lies stand in front of one to protect them from feeling ashamed of the truth and in the end that favour harms one so deeply that they want to die. Example 2: In Death of a Salesman, Willy explodes at Linda by saying, Theres nothing the matter with him (Biff). Hes got spirit, personality Loaded with it. Loaded!What is he stealing? Hes giving it back, isnt he? What did I tell him? I never in my life told him anything but decent things. (Miller, 40-41) Explanation 2: Once one begins to hide the truth from him or herself, he or she begins to think that, that lie has become their reality and starts to become aggressive. As a result, lies cause one to become emotionally weak; therefore one cannot control his or her emotions. As shown in this situation Willy becomes angry and makes Linda cry and does not realize that he is harming Biffs life by teaching him not so decent things. Concluding Sentence: Lies emotionally stress out each and every individual to a certain extent that can harm ones life because for every moment one stands by these lies the liar becomes weaker and weaker to defend themselves against someone. Topic Sentence: Furthermore, lies cause one to lack communication skills and lose their connections with people around them. Example 1: Mr. Miller clearly shows this in his play, mentioned before, when Willy asks Howard for a new placement at his job using lies. Willy demandingly states, I averaged a hundred and seventy dollars a week in the year of 1928! (Miller, 82) Howard replies impatiently, Youll have to excuse me, Willy, I gotta see some people. (Miller, 82) Explanation 1: Lies make one become a person that will not take no for an answer. While enforcing their lies upon everyone they meet, individuals lack the ability to communicate with one another professionally because they sound rude and obnoxious. This causes people to think twice before they talk to this person. Example 2: This is also demonstrated in the play Death of a Salesman when Biff says, How the hell did I ever get the idea I was a salesman there? I even believed myself that Id been a salesman for him! And then he gave me one look and -I realized what a ridiculous lies my whole life has been! (Miller, 104) Explanation 2: Lying contributes to the failure to communicate with someone because one cannot justify why one needs something because one realizes his or her life is a lie and feels ashamed of expecting a lot more out of their lies. Concluding Sentence: As said before, lying only means harm to each individual; it causes one to lose all their contacts from the past and future. Restated Thesis: Lies are harmful words that destroy one from within their body to outside their body. Claims: 1. The trust between individuals or groups is broken. 2. Lies cause one to become sensitive and sometimes forceful. 3. Lying also causes communication with one another to decrease. General Statement: One must understand lies are not reality, but are rather what lead one to their doom. *Ms. Weisman I did not know if for the thesis we were suppose to include the title of the play so I just included it in general statements because I was taught not to from previous English classes* Work Cited Miller, Arthur. Death of a Salesman. New York: Penguin Books, 1976.

Gene Therapy: the Danger of Enhancement Essay -- Science Medicine Ethi

Gene Therapy: the Danger of Enhancement I. Introduction Gene therapy has the potential to revolutionize modern medicine. The techniques of gene therapy are still in their infancy as medical treatments and there are still many problems which must be solved before gene therapy will live up to its potential. However, it is very likely that gene therapy will become a reality at some point in the future and when that time comes, the ethical questions surrounding gene therapy will be pushed to the forefront of medicine. Science may find a way to reduce the risks associated with gene therapy but science alone cannot eliminate the serious ethical and societal risks which gene therapy brings to bear on the world. We need to put people's fear about the dangers of altering the genetic makeup of human beings to rest by establishing ethical principles which clear the way for advancement in medical therapy. Ethical guidelines for gene therapy must be established which emphasize medical uses over uses for human enhancement. II. Concepts of Gene Therapy Gene therapy involves the transfer of genetic material into the cells of an organism in order to cause a specific protein to be produced or in order to cease the production of a specific protein. This procedure usually involves transferring a specific gene into host cells to be incorporated into the chromosomal DNA of the host and later to be expressed. However, according to Dorothy Bonn, the future of gene therapy may also include the use of antisense DNA strands to disrupt expression of a gene or the use of homologous recombination to alter host DNA (1996). In medical terms Jeffrey Leiden, M.D. (1995) defines gene therapy as, "the introduction and expression of recombinant genes in... ...Leiden, Jeffrey M. (1995, September 28). Gene therapy - promises and pitfalls." New England Journal of Medicine, pp. 871-872. Marshall, Eliot. (1995, December 15). Less hype, more biology needed for gene therapy. Science, p. 1751. Miller, Henry I. (1994, July 30). Gene therapy for enhancement. The Lancet, pp. 316-317. Nelkin, Dorothy. (1996, May-June). Genetics, god, and sacred DNA. Society, pp. 22- 25. Voelker, Rebecca. (1993, November 17). The genetic revolution: Despite perfection of elegant techniques, ethical answers still elusive. Journal of the American Medical Association, pp. 2273-2274. Wivel, Nelson A. and LeRoy Walters. (1993, October 22). Germ-line gene modifications and disease prevention: Some medical and ethical perspectives. Science, pp. 533-538. Wright, Richard T. (1989). Biology Through the Eyes of Faith. New York: HarperCollins. Gene Therapy: the Danger of Enhancement Essay -- Science Medicine Ethi Gene Therapy: the Danger of Enhancement I. Introduction Gene therapy has the potential to revolutionize modern medicine. The techniques of gene therapy are still in their infancy as medical treatments and there are still many problems which must be solved before gene therapy will live up to its potential. However, it is very likely that gene therapy will become a reality at some point in the future and when that time comes, the ethical questions surrounding gene therapy will be pushed to the forefront of medicine. Science may find a way to reduce the risks associated with gene therapy but science alone cannot eliminate the serious ethical and societal risks which gene therapy brings to bear on the world. We need to put people's fear about the dangers of altering the genetic makeup of human beings to rest by establishing ethical principles which clear the way for advancement in medical therapy. Ethical guidelines for gene therapy must be established which emphasize medical uses over uses for human enhancement. II. Concepts of Gene Therapy Gene therapy involves the transfer of genetic material into the cells of an organism in order to cause a specific protein to be produced or in order to cease the production of a specific protein. This procedure usually involves transferring a specific gene into host cells to be incorporated into the chromosomal DNA of the host and later to be expressed. However, according to Dorothy Bonn, the future of gene therapy may also include the use of antisense DNA strands to disrupt expression of a gene or the use of homologous recombination to alter host DNA (1996). In medical terms Jeffrey Leiden, M.D. (1995) defines gene therapy as, "the introduction and expression of recombinant genes in... ...Leiden, Jeffrey M. (1995, September 28). Gene therapy - promises and pitfalls." New England Journal of Medicine, pp. 871-872. Marshall, Eliot. (1995, December 15). Less hype, more biology needed for gene therapy. Science, p. 1751. Miller, Henry I. (1994, July 30). Gene therapy for enhancement. The Lancet, pp. 316-317. Nelkin, Dorothy. (1996, May-June). Genetics, god, and sacred DNA. Society, pp. 22- 25. Voelker, Rebecca. (1993, November 17). The genetic revolution: Despite perfection of elegant techniques, ethical answers still elusive. Journal of the American Medical Association, pp. 2273-2274. Wivel, Nelson A. and LeRoy Walters. (1993, October 22). Germ-line gene modifications and disease prevention: Some medical and ethical perspectives. Science, pp. 533-538. Wright, Richard T. (1989). Biology Through the Eyes of Faith. New York: HarperCollins.