Advertising in Deisgn Essay Example | Topics and Well Written Essays - 750 words

Advertising in Deisgn - Essay Example At the very basic level of effective advertising stands the ability to engage the consumer and capture their interest. In this way, design is one of the fundamentals of how this interest can be engaged and how a â€Å"first impression† of the firm/entity/organization/business in question can be represented (Croft, 2014). As such, firms must realize that the design process is a stage that corners should not be cut and costs should not be saved. The underlying reason for this has to do with the fact that effective design of any advertising piece is ultimately the initial representation and branding for the business or organization in question (Muryjas & Muryjas, 2013). As such, presenting a below quality design will effectively destroy the level of engagement that such a piece of advertising could have otherwise hoped to have achieved within any specific market. Unfortunately, many of the art design studios that are responsible for creating the basic renderings for how advertisi ng will take place are oftentimes somewhat divorced from the process itself. What this creates is a situation in which the nuances of what is being created are oftentimes lost on the designers (Lin & Chin, 2013. For this very reason, more and more advertisers have begun to integrate art design specialists within the very first iterations of advertising/market planning. In such a way, the message of what his being represented can more effectively and clearly be displayed through the designs that are utilized to help sell a given good or service (Matisoff et al., 2014). The congruity of the design is also an element that is oftentimes overlooked (Kwong et al., 2011). Even if the design stage and result is something that is visually appealing, the level to which the design resonates with what is being sold or what is being advertised is the true measurement of success. Instances abound in corporate history in which large multinational firms engaged in extraordinarily expensive

Assessment Of mice and men Essay Example for Free

Assessment Of mice and men Essay Of mice and men is a novel by john Steinbeck about two migrant agricultural labourers George Milton and Lennie Small. At the outstart they are working at a ranch in northern California. The ranch is a microcosm of the macrocosm that was in America at that time in 1939. During this period of failed businesses, harsh poverty, and long-term unemployment, we see how people attempted to survive on the ranch. In this essay I am going to clarify how Steinbeck presents the theme of discrimination in chapter 3. Discrimination seems particularly unpleasant on the ranch because there are lonely, isolated characters, who looking are for friends and an escape from solitariness. In chapter 3 we see discrimination in the form of racism, ageism and sexism. The victims of discrimination in this novel are: Crooks, a black stable buck; Curleys Wife, the farm owners neglected daughter-in-law; and Candy, an old, disabled housekeeper. Crooks, is terribly discriminated against because of his natural skin colour, which he has no choice to change it. Spose you couldnt go into the bunk house and play rummy cause you was black this illustrates that the migrants on the ranch discriminate against him by having him left out of the gang. Furthermore he lives in a little shack on his own. They dont treat him equally; in fact it almost feels like as if they dont see him as human being. They dont care about his feelings and emotions; nevertheless this isolation has consequently affected his mental and physical well being. Crooks is not allowed to enter the Bunk house, whereas Candys dog can. Therefore clearly this shows that they treat animals better than him. Although the dog has someone that looks out for him, crooks has no one except his books. Despite him believing that Books aint no good. Crooks had a bright childhood where he could play with white children and socialise with them, but this discrimination against him has affected him deeply. He never accepted this way of life unlike other slaves of his time, I got a right to have a light this shows that he is aware of his rights, even when he is having a simple conversation with mentally ill Lennie, who has no idea about rights not even his. Evidently this discrimination made crooks desperate for a companionship, A guy goes nuts if he aint got nobody this demonstrates that crooks has gone to the point where he is dying for a shoulder to cry on, even Lennie with a childlike brain. Dont make no difference who the guy is, longs hes with you, This implies that he doesnt care if the friend is white or black, furthermore it shows that crooks is not racist. He plays horseshoes all day as an attempt to be liked and be accepted for what he is. Similarly Candy is discriminated against because of his age. As they know that he hasnt got the physical strength to defend himself or his dog, they take advantage of him and forced him to allow his only friend to be killed. Steinbeck used this to clarify that within the society the powerful ones rule the helpless and no matter what we do there will always be evil around us. Whynt you get candy to shoot his dog. This makes candy think that this could be the prospect for him when he gets useless. It drove him to the desperation point of putting his life saving into the hands of complete strangers wanting to escape from the same ending as his beloved dog. The men on the ranch describe the dog as a stinking hound and an old bastard. Candy feels dejected as he says I wish somebody would shoot me when I become useless. He feels left out and not respected because of his age as they killed his only friend, he feels that he doesnt wish to live without his precious dog anymore. Candy, a lost old man, hes missing a hand and his most reliable and trust worthy companion. i lost my hand my hand right here on this ranch, thats why they gave me a job swampin' this worries candy that he will get fired soon because if he can no longer work he will be dispensable. Steinbeck used this character because the older generation would relate to him. Curleys wife is the only women on the ranch. Everybody makes fun of her; they dont talk to her as a friend because shes a woman. Aint I got a right to talk to nobody? Whatta they think I am anyways?.This quotation shows that she is quarantined from the other migrants just like crooks and candy they are all isolated characters. The men on the ranch dont give a chance to get to know her personally, they just labelled her a trouble maker, and being Curleys wife doesnt do her any favour. As we never hear her real name in the book it shows how belittled she is, she is seen as a property of Curleys. Steinbeck did this because back in those days men were dominant and women were just seen as house wives. The men on the ranch act on their prejudice calling her nasty names such as a rattrap, jailbait, and tart. Due to this she feels alone and discriminated against, because she is only seeking for attention to make friends, shes is not what they describe to be. Curleys wife is desperate for a companion just like candy and Crooks; she wants someone to listen to her because Curley is never around, he never gives her the attention she needs, I dont like Curley, he aint a nice fella, clearly shows that she isnt happy, she feels trapped and lonely. Due to this she wonders around the ranch looking something to do, someone to talk to. Overall in conclusion Steinbeck carefully used these types of characters, because they each represent different society at that time of the book. Racism was very high and discrimination against women and the elderly were very common. I think the novel has relevance in our culture; it portrays the issues of discrimination and racism. I think Steinbeck wrote this book to show the world that within our society we have a disgusting habit of making other feel down.

Capital Punishment Essay -- essays research papers fc

Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm Capital Punishment Essay -- essays research papers fc Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm

The Renaissance 1485 †1660

Chapter 3The Renaissance 1485 – 1660 B. Introducing Political Points of View 1. 2. Francis bacon rose to his chosen profession, the law, until he reached the very top and became Lord Chancellor. At the height of his political career, he was found guilty of taking bribes and was removed from office. Bacon made an important contribution to many different branches of government: political science, economics, physics, literature, architecture, and etc. Bacon’s is most famous for his vision of humanity’s future. Bacon’s best known literary works, The Essays, are intended to help people get ahead in life. Bacon had embarked on a new career as a practicing scientist, when death overtook him. In 1626, Bacon fell ill during his experiment of freezing a dead chicken to preserve it. In all of Bacon’s works, his aim was to make the world better. 3. â€Å"Quickwrite† – five views – You have no knowledge unless you open yourself up to learning. – Reading increases your vocabulary. – Learning opens up your doors to a greater future. – Learning gives you a greater ability to succeed. – Reading will broaden your views on others and their knowledge, along with increasing your knowledge. . â€Å"Vocabulary Development† -The disclosure was set to be given on his inaugural day. -His sloth put him off from completing his work on time. -Her affectation earned her the perfect job. -The diligence of the student earned him the well deserved A+. -We battled threw one more impediment before we reached our goal. 5. â€Å"Yellow Boxed Questionâ €™s† 1. Studies serve for the delight, for ornament, and for ability. Their chief use for delight is in privacy and leisure; for ornament, is in discourse; and ability, is in the judgment and disposition of business. 2. Bacon concludes that reading is to weigh and consider and not to be taken for granted. 3. The difference among books are meant to be ‘tasted,† and books that are meant to be â€Å"swallowed,† and books meant to be chewed and digested,† is that some books â€Å"are to be read only in parts; others to be read, but not carefully; and some few to be read wholly with diligence and attention. † 4. Studies are to the mind as a thumb is to a hand. 6. 7. †Literary Response and Analysis† 1. Studies can be misused by being sloth. 2. Reading should be used to weigh and consider, but not to be taken for granted. . The readings of: histories, poems, mathematics, natural philosophy, moral philosophy, and logical rhetoric makes us wise. 4. I think that Bacon’s main idea is one of every day, â€Å"knowledge is power,† is great. Without knowledge how can we succeed if we don’t have some substance to get us started to succeed. Just like B acon said â€Å"the plots and marshaling of affairs, come best from those that are learned. † 5. Studying can be sloth but to a certain extent, it contradicts itself. If you study too much, you don’t put forward all that studying into something other than studying continually. If you don’t study enough you can’t put forward an idea without the knowledge of a person who has studying the subject for a long period of time. So it just contradicts itself over and over again. 6. In â€Å"Of Studies† you can see a bit of Bacon’s cynical mind, for example â€Å"books are meant to be tasted, swallowed, chewed and digested,† a book is meant to be read. 9. Bacon’s views are still relevant today, â€Å"knowledge is power† and other points are used to encourage people, especially children to help them succeed with life. 9. â€Å"Yellow Boxed Questions† 1. The speaker contrasts the situation of women with that of men by describing how men treat women and how women â€Å"live like bats or owls, labor like beasts, and die like worms† 2. The second speaker criticizes the first speaker about how she explain the miseries of women, but no solutions to get rid of them. 3. The third speaker feels very differently from the other two speakers. She states â€Å"we have no reason to speak against men†¦they are our protectors, defenders and maintainers. † She has a complete different opinion than the other two speakers. . You can infer that the seventh speaker is a confident women, the other three women see themselves as inferior, unlike the seventh speaker who sees women as â€Å"noble ladies, honorable gentlewomen, and female-commoners† worthy. You can tell she’s comfortable and respects herself enough to speak of women that way. 5. The speaker’s repeated uses of â€Å"if†¦then† is able to effec t the women to be confident by giving them a statement about a man and returning with a greater and more positive thing a woman is. . According to the seventh speaker, women have no reason to complain because we do not waste our lives or beauty or our tender lives because we’re not out digging in mines or go on dangerous voyages, or burn our faces with smiths’. The gifts that have been given to women are much better, since women are favored by nature in giving us beauties, features and shapes, that attracts men and are forced to admire and love a woman. 7. I agree with the seventh speaker, women are favored by nature, giving us the beauties. A man has his attributes to be strong and lean, as well as a woman can be strong, It goes either way, each gender is unique and has both its weaknesses and strengths. 10. â€Å"Comparing Political Assumptions† -Question #3 Response. In the excerpts from Margaret Cavendish’s Female Options, each of the speakers has their own opinion, voice, and argument. The first three speakers all contain the same starting phrase, â€Å"Ladies, gentlewomen, and other inferior women†¦Ã¢â‚¬  Bring the three speakers together, but all contain their own definition to inferior women. The first speaker wishes to be equal to a man and argues that â€Å"men are happy, and we women are miserable. † Men have the power and the women are helpless, the men have the power to have all the freedom they want, including taking a woman away from their freedoms. Unlike the first speaker, the woman does not complain about the men. She knows she has no right with them, â€Å"our words to men are as empty as sounds,† but she does complain that the first speaker does not speak of any solutions against the men. The speaker tries to solve the problem with them men, yet everything she thinks of is easily disregarded by a man. As well as the first speaker she gives up hope. The third speaker finally speaks highly of men. She argues that there is no reason to speak against the men, â€Å"who are admires and lovers; they are our protectors, defenders, and maintainers; they admire our beauties, and love our persons†¦.. all which we could not do ourselves. † The problem is not with the men, the speaker brings to the table the conflict against Nature. Nature made men more ingenious, witty, and wise. The speaker wants you to love, praise, and pray for men. Without men, women would be miserable the way Nature wanted them to be. Finally the seventh speaker, bring on the greatest change by presenting herself and the rest as â€Å"Noble ladies, honorable gentlewomen, and worthy female-commoners. † The effects the people by an â€Å"if†¦then† structure. She puts down the strength of men by showing positive traits of a woman and telling you how Nature wanted women to be that way. The ones being punished is the men having to deal with the hardships of the work, being burned by smiths, fight in battles, take on dangerous voyages, or digging in mines. Nature blessed the woman with beauties, features, and enticing attractive. Men are the ones who suffer, they are forced to admire a woman and love us. Compared to the seventeenth century, women still doubt if they are the inferior sex. Compared to the seventeenth century, it is no longer valid for the man to just receive the education or take on the â€Å"strong† men job, such a digging in mines or fight in battles. Women are treated equally according to the government, woman may do as they please without the oppression of being a woman, yet its not all ways this way and women are till being oppressed for their â€Å"inferior† role. 10. â€Å"Summary of John Milton† Early in John Milton’s life it was said that he’d be a great poet. His teachers parents encouraged him in his ambition in poetry. Milton’s father was a musician and a prosperous business man. Milton received his education at St. Paul’s School and Cambridge University. Milto n spent eight years after college continuing his education by himself, since he firmly believed that a poet must be a person of learning, familiar with ancient and contemporary philosophy, history, languages, and literatures. Milton believed that a poet must be active in the life of his time and entered the paper warfare that accompanied the conflict between King Charles and his Parliament. Some of his work was very elaborate and a few of them very insulting in support of the Parliament party. Some people have referred Milton as a Puritan because of his work. During part of this period, Milton served in the government of England under Oliver Cromwell. Milton was responsible for translating all correspondence with foreign countries. Milton’s eyesight was gradually falling. By 1652, he could only distinguish day from night. By the age of forty-four, before he had finished his life work, Milton was completely blind. Milton published Paradise Lost twice: first in a ten book version in 1667 and then in twelve books in 1676, the year of his death. It is not exaggeration to say that Milton in one way or another worked on this epic all his life. Paradise Lost is one of the most brilliant achievements in English poetry. 11. â€Å"Yellow Boxed Questions† 1. The subject of Milton’s story is man’s first disobedience. 2. Milton’s purpose is to show men how God was and his ways. 3. The loss of happiness and pain torments Satan in hell. 4. Milton uses the images of a great furnace flames, yet no light from the flame, no darkness visible, and regions of sorrow to describe hell Chapter 4 The Restoration and 18th Century 1660 – 1800 A. A Modest Proposal, Top of the Food Chain, from Don Quixote 1. â€Å"Summary of Jonathan Swift† Jonathan Swift is the principal prose writer of the early eighteenth century and England’s greatest satirist. Swift was a Anglo – Irishman. Swift was born in Dublin of English parents. Swift was abducted by his nurse which he spent three years in England with her. Swift went to England to become Secretary to Sir William Temple. The job gave him the opportunity to mingle with the public, read, and look about for a more important and permanent position. Swift did not write for fame or money; most of his books and pamphlets were published anonymously. Swift’s aim in writing was to improve human conduct, to make people more decent and humane. 2. Verbal Irony- occurs when a writer or speaker says one thing but really means something quite different. Logical Appeals- using evidence such as facts or statistics to support a position. Emotional Appeals- passages that use words that arouse strong feelings. Ethical Appeals- passages that establish the writer’s qualifications and sincerity. 3. â€Å"Vocabulary Sentences. † 1. The homeless man had no sustenance to continue with his life. 2. Our landfills are glutted with trash. 3. The young man had no deference for his parents. 4. It was very scrupulous to decide which college to attend. 5. The newspapers were unanimous in their censure of the tax proposal. 6. It is expedient that you go. 7. The conversation slowly digressed over time. 8. The woman procured the first tickets on sale. 9. The press only gives the public the brevity of the story. 10. The poor man had much animosity against the rich man. 1. 6. â€Å"Practice† 1. A- dismayed : happy. 2. A- foolish : intense. 3. B- cautious : careless. 4. B- emotion : happiness. 7. Satire- any piece of writing designed to make its readers feel critical of themselves, of their fellow human beings, and of their society. Some satire’s purpose is to make us laugh at huma n foolishness and weakness, these satires are good natured and laugh provoking. Other satires may make us laugh, but it is often laughter of a bitter kind, arising from anger and indignation at human vices and crimes. 8. â€Å"Summary of Miguel de Cervantes† Miguel de Cervantes was born near Madrid, Spain in 1547. In 1569, Cervantes saw no prospects at home and enlisted in the army, fought valiantly, and was wounded at the Battle of Lepanto. His left hand was crippled, earning him the nickname el manco de Lepanto. Cervantes hoped to be promoted to an army captain after the way, but his plans were ruined when he was captured by Barbary pirates and held as a slave for five years in Algeria. Over the years he worked as a playwright, bureaucrat, and tax collector before finally landing in jail for failure to pay his debts. According to legend, it was while he was in jail that the idea for Don Quioxte came to Cervantes. The Ingenious Gentleman Don Quixote of La Mancha was published in January of 1605 and immediately caused sensation. Cervantes, at the age of fifty-five, was now a famous author, but he still was poor. Spain’s greatest writer died in poverty on April 22, 1616. 9. B. Women’s Rights: Introducing Political Points of View 1. 2. â€Å"Summary of Mary Wollstonecraft† English feminism begins with Mary Wollstonecraft who demanded â€Å"Justice for one half of the human race,† that is, women. At nineteen and self-educated, Wollstonecraft left home to work in some of the few occupations legally available to single women. She became a governess for a wealthy Irish family and witnessed the â€Å"dissipated lives the women of quality lead. † Wollstonecraft left Ireland and moved to London to work as an editorial assistant. Wollstonecraft publishes A Vindication f Rights of Men, which defended the principles of human equality underlying the French revolution. Later Wollstonecraft published A vindication of the Rights of Woman, an impassioned criticism of social and economic institutions that sanctioned women’s inequality. Mary Wollstonecraft died from septicemia and her daughter successes to write the famous Frankenstein. . â€Å"Vocabulary Sentences† 1. The husband showed great solicitude toward his wife’s health. 2. We had to have a non partial jury. 3. The man deplored staying home than going on the camping trip. 4. The teacher could not control the fastidious class. 5. His specious attitude did not win over his boos. 6. The new law was to be abrogated by the public. 7. Her story as very cursory to believe. 8. We gave a cursory glance at the headlines. 9. The girl had a insipid personality. 10. The Alcoholic had a propensity to drink too much. 4. â€Å"Vocabulary Development† 1. A parent would show great solicitude for their children’s grades. 2. The opposite of a partial juror, is a impartial juror. 3. The opposite of deplore would be to accept. 4. The opposite of a fastidious person would be a calm person. 5. You would reject a specious argument because it is not true. 6. If you have abrogated your responsibilities, you have abandoned them. 7. The opposite of a cursory investigation would be a true investigation. 8. If you vitiate a argument you weaken it. 9. The opposite of a insipid argument would be a upbeat argument. 10. If you have a propensity for lying people would never believe you.

Financial Accounting

Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls. Financial Accounting Financial statements produced using FIRS were used to obtain startup fund. Current quarterly statements are produced using this format to maintain consistency and clarity for investors' sake. SUBS lists balance sheet items, revenue, liabilities, and share measurements. GIBBS follows FIRS rules when reporting their financial data in every month financial statements fairly and accurately. It is good to use FIRS in the accounting process for any business so that all financial are being reported fairly and accurately.SUBS records assets at their cost using cost principle. International revenue from customers that belong to various countries is tracked and reported using FIRS. SUBS combines GAP along with the FIRS so that largely impacts stock markets, investors, corporate management, accounting standards and accounting professionals' setters. Cubit's financial statement includes GAP and FAST principals to accommodate US based customers and accountants.FIRS is dynamic and it helps the com pany produce financial statements dynamically in a constant changing environment. The convergence of both these standards helped SUBS in producing financial statements with professionalism, uniformity, optimism and transparency. The major difference between GAP and FIRS comes down to being rules- based vs†¦ Reminisces-based; this poses a challenge in areas such as the income statement, consolidation, the earnings-per-share calculation, the inventory, and the costs. In consolidation, U.S. GAP prefers a risks-and-reward model where as the FIRS favors a control model. U. S. GAP shows extraordinary items as net income where as FIRS segregates. U. S. GAP provides the option of LIFO, average cost or FIFO where as FIRS does not allow LIFO for inventory valuation. Under the FIRS the PEPS calculation does not average the individual interim period calculations, but the U. S. GAP does. Regarding developmental costs, GAP considers them as expenses while FIRS capitalizes them based on speci fic criteria.Both FAST and FIRS have identified short- and long-term convergence projects, including 20 reporting areas where differences have been resolved and completed. 3. Pro Formal 4. Internal Controls SUBS needs internal controls to provide assurance in order to achieve forecasted financial reporting, compliance and operating objectives. These internal controls help SUBS to achieve its mission by ensuring that the policies, directions, practices and reoccurred approved and designed by management and board of directors are implemented properly and functions accordingly.It also ensures effectiveness is sustained in an ever changing dynamic environment. All of the five control components in the COCO integrated framework, Control Activities, Control Environment, Risk Assessment, Monitoring, and Information & Communication are very important. SUBS implements all the five controls as an essential internal control and doesn't compromise on any one of them. Of the five, the most impor tant two implemented as critical are control activities and control environment. Financial Accounting Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls.

Pennsylvania and Kansas essays

Pennsylvania and Kansas essays Kansas and Pennsylvania are two beautiful states. Pennsylvania was the second of the original thirteen colonies being admitted into statehood on December 12, 1787. (Pre-Statehood) Kansas on January 29, 1861 was the thirty-fourth state admitted into statehood, seventy-four years after Pennsylvania. (Pre-Statehood) Kansas has strong agricultural production in wheat, sorghum, soybeans, and corn, while Pennsylvania produces dairy, poultry, nursery stock, mushrooms and hay. (Pre-Statehood) Professional sports teams have a greater impact in Pennsylvania than in Kansas, with Kansas only having three professional sports teams to Pennsylvanias seven. Kansas and Pennsylvania are two states that differ in size, population, agriculture, and professional sports. On the one hand, Kansas population is 2,694,641. (U.S Census Bureau) White persons 86.1%, Black or African-Americans 5.7%, Hispanic or Latino Origin 7.0%, Asian persons 1.7%, American Indian and Alaska Native 0.9%. (U.S Census Bureau) The three largest cities by population in Kansas are Wichita, Overland Park, and Kansas City. (Almanac) Wichitas population is 344,284, Overland Park has 149,080 and Kansas City has 146,866 people. (Almanac) Kansas has a land mass of 82,282 square miles. (Geography) It also contains 81,823 square miles of land and 459 square miles of water. (Geography) On the other hand, Pennsylvanias population in 2000 was 12,281,054 people. (Almanac) The population breakdown is as follows: White persons 85.4%, Black or African-Americans 10.0%, Hispanic or Latino Origin 3.2%, Asian persons 1.8%, American Indian and Alaska Native 0.1%. (U.S Census Bureau) Pennsylvania has 44,520 square miles of land and 1,239 square miles of water. (Geography) The Great Lakes spans an area of 749 square miles. (Geography) The most important crops for Kansas are wheat, sorghum, soybeans, and corn. (Kansas) The variety of climate and rich soil makes Kansas outs...

Australian Government essays

Australian Government essays The most important objective for Australia is that we must generate wealth, but also to share it equally. If we become a society which is wealthy but very unfair, the gap between the rich and poor will grow to mammoth proportions. It is well established that an economic imbalance in society leads to social consequences which are economically and socially draining on society. In the 21st century its wise to devise economic and social policies which ensure a productive society is fair, this is what the labour party hopes to achieve. Governments, as the elected economic and social representatives of the people, are responsible for determining and pursuing the economic and social objectives of the nation. To effectively accomplish this, governments rely on macroeconomic policies such as fiscal policies, monetary policies and prices and income policies which all aim to achieve a state of internal and external balance within the nations economy. This internal balance can be defined as a rate of economic growth which is compatible with full employment and minimal inflation.# Whilst its counterpart, external balance, can be defined as a situation where a nation can meet its financial obligations to the rest of the world at the same time as maintaining its currency with a stable international value which reflects the economic performance of the economy.# Based on these tactics for dictating the economy, the upcoming election can be taken into view. Whilst at this stage, the popularity polls dictate that it is to early and to close to call as to who will win, it is the firm belief of this correspondent that the Labour party is by far the superior candidate and will take victory in the next election. When looking at fiscal and monetary policies of both Liberal and Labour parties, the primary difference can be seen in their stance on Health, Education, Industrial relations, Privatization and foreign affairs (to an extent) and general ...

How to Identify Northern White Cedar

How to Identify Northern White Cedar Northern white-cedar  is a slow growing native North American boreal tree with the scientific name Thuja occidentalis.  Arborvitae  is another name for the tree in its cultivated and commercially grown from which is  planted in yards and landscapes throughout the United States. This nursery-derived version of the white-cedar is prized for the unique flat and filigree sprays made up of tiny, scaly leaves.   Northern white-cedar  has also been called eastern white cedar and swamp-cedar. The name arborvitae meaning tree of life was given the tree and was the first North American tree to be transplanted and cultivated in Europe.   Ethnobotanical history suggests that 16th-century French explorer Jacques Cartier learned from  Native Americans how to use the trees foliage to treat scurvy. Scurvy was an insidious  disease that ravaged humans that had no ready source of  ascorbic acid or vitamin  C. A decoction of the exported trees sap was sold in Europe as a curative medicine. A record tree in Michigans Leelanau County measures 18 feet in circumference and  113 feet  (34 meters)   in height.   Where the Northern White Cedar Lives You will find that the main range of northern white-cedar extends through the southern part of the eastern half of Canada and down to an adjacent northern part of the United States. Looking at its U.S. Forest Service range map, you will see specifically that it extends west from the Gulf of St. Lawrence through central Ontario to southeastern Manitoba. Eastern white cedars southern U.S range extends through central Minnesota and Wisconsin to a narrow fringe around the southern tip of Lake Michigan and east through southern Michigan, southern New York, central Vermont and New Hampshire, and Maine.   Northern white-cedar prefers a humid climate and where the annual precipitation ranges from 28 to 46 inches.  Although it does not develop well on extremely wet or extremely dry sites, the cedar will do well on cool, moist, nutrient-rich sites and particularly on organic soils near streams or boreal swamps. The principal commercial uses of northern white-cedar are for rustic fencing and posts because of the woods resistance to rot. Other important wood products made from the species includes cabin logs, lumber, poles, and shingles. The wood fiber is also used as paper pulp and particleboard. Identification of the Northern White Cedar The leaf (if you can call it a leaf) is actually evergreen and scale-like off main shoot sprays. They are  1/4 inch long with long points. Lateral shoots are flattened, 1/8 inch long with short points. The  species is monoecious meaning that the tree has both male and female reproductive parts. Female parts are green with 4 to 6 scales and male parts are green tipped with brown scales. The fruit is a  cone, only 1/2 inch long, oblong and protrude upright on the branches. Cone scales are leathery, red-brown and rounded, with a small spine on the tip. New growth on each twig is green and scale-like and occurring in very flattened foliar sprays.The bark is fibrous, red-brown, weathering to gray. You will often see diamond-shaped bark patterns and the trees form is a  small to medium-sized tree shaped like an arrowhead or a pyramid. The Commercial Arborvitae Varieties Probably the most commonly planted Arborvitae planted in the North American landscape is the Emerald Green variety. It has great winter color and is one of the most popular hedge plants within its range and is also extensively used outside its range in the Pacific Northwest. Many arborvitae varieties can be planted as a very reliable, small to medium ornamental in American yards outside the natural range of  Thuja  occidentalis.  You  can  see more than 100 cultivated varieties used extensively in dooryards, in hedgerows, in borders and as a single large striking specimen in a large landscape. You will also see this tree along driveways, building foundations, subdivision entrances, cemeteries, and parks. White-Cedar has many cultivars, many of which are shrubs. Popular cultivars include: ‘Booth Globe’  Ã¢â‚¬ËœCompacta’‘Douglasi Pyramidalis’‘Emerald Green’ - good winter color‘Ericoides’‘Fastigiata’‘Hetz Junior’‘Hetz Midget’ - slow growing dwarf‘Hovey’‘Little Champion’ - globe shaped‘Lutea’ - yellow foliage‘Nigra’ - dark green foliage in winter, pyramidal‘Pyramidalis’ - narrow pyramidal form  Ã¢â‚¬ËœRosenthalli’‘Techny’‘Umbraculifera’ - flat-topped‘Wareana’‘Woodwardii’

Management accounting Essay Example | Topics and Well Written Essays - 1500 words - 2

Management accounting - Essay Example 78). A firm cannot function efficiently without management since it is a core factor, which determines the profitability of the firm. The article highlights clearly that in the modern society numerous individuals hardly understand how the modern management operates in the firm, and this could be a dangerous situation. The world today is built through the effort of all the human beings who work together to ensure key developments occur in the society. Management is obviously ubiquitous since it is vital in all firms, and individuals should understand that it did not just evolve: it was through an invention in the early 1800 (Hoskin & Macve, 1990, p. 845). It is evident that management has played a role in the development of recent businesses since it is related with the culture of ‘managerialism’. Management is equivalent to disciplinary power: this is the only culture that ensures a business runs efficiently. According to Hoskin and Macve (1990, p. 845), evidently, this form of power was invented in the early 1800’s and was later transferred into the business section in the 1840’s. A majority of businesses had not taken shape in those days, but since the introduction of management most of the businesses took shape. Management is a power which is double sided since it runs the organization, and at the same time runs individuals through implementing efficient disciplinary systems. This system controls both the external and internal operations of a firm. In addition, it is a power that develops constantly and improves the organizational systems through knowledge from the expertise in the field of management. The structure of the organization in the modern businesses is highly sophisticated since there is the presence of the line, staff, divisional and matrix in the structure, although the basics of management are constant. Chandler (1977, p. 234) explains that organizations operate through written instructions, both in paper and online, which form a powerful tool for managing an organization in the world at the moment. He further indicates that modern managerialism is impossible without finances and financial numbers. The key functions necessary in the firm include accounting systems, management and financial costs. The structure of the firm has an overall manager referred to as the Chief executive officer (Chandler, 1977, p. 234). The CEO further has a general manager, or two directors, in addition to other managers from various departments reporting directly to the position. The managers include the finance, accounts, human resource, marketing, and research and development manager. Most of the firms have supervisors who report to managers, also known as line managers. According to review by Hoskin & Macve (1990, p. 839), managerial accounting practices in the modern firm originated from the teachings in the military in the early 1800, which were used during the US civil war. Holman (2003, p. 234) supports the arg ument and observes that the accounting practices utilized in the civil war are similar to the practices carried out in the modern business. The process of carrying out managerial accounting included the management of all expenses in relation to men and materials. In the US civil war, all the army accounting clerks and the quartermasters were educated on all matters relating to all the principles of accounting. The basics of the study

Reasons for doing volunteer work Essay Example | Topics and Well Written Essays - 250 words

Reasons for doing volunteer work - Essay Example Nupur (2008) stated that volunteers possess great energy, optimistic attitude and big hearts. Working with such people and witnessing less fortunate lives gives one the opportunity to improve one’s perception and attitude towards life. This opportunity makes one appreciate small things in life, rather than complaining over petty problems. According to i to i Volunteering (n.d.) stated that alongside changing one’s perception of life, individuals gain experience in different professions and management areas; for example, working for a shelter home may give one the experience of making meals for hundreds of people or managing a fund raising event may give the opportunity to improve management skills. Volunteer work may demand occasional travelling to foreign countries that gives one the chance of learning about the traditions and customs of another culture. Therefore, it can be stated that volunteer work has many personal, as well as communal reasons for attracting people towards

IFRS - Exam Assignment Example | Topics and Well Written Essays - 500 words

IFRS - Exam - Assignment Example It is similar to the inventorys lower of cost or market concept in this model, impairment is debited as expense. iii) The revaluation model on the other hand requires that asset is taken at its raised amount which is its fair value at the time of revaluation and then subtract depreciation and impairment of the asset. For instance, if a revaluation results in rise in value of an asset, it should be credited to equity. iv) The identifiability of intangible assets concept requires an intangible asset be taken as a recognizable non-monetary asset that lacks physical substance and has the capacity to bring in economic benefits in the future. For instance, trademarks and copyrights. v) The control of intangible assets requires that the ownerships of intangible assets uses them to reap economic benefits in the future. For instance, copyrights protect original from adaptation without permission. Trademarks on the other hand represent brands which are legally protected. vi) Future economic benefits from intangible assets entails all the advantages accrued to a business due to intangible assets. For instance, copyrights prevent adaptation of original works and compositions to prevent others from benefitting illegally thereby bringing benefits in the

Life and Times in the Roman Legion Essay Example | Topics and Well Written Essays - 1750 words

Life and Times in the Roman Legion - Essay Example C. The ancient Roman army was made up of several legions which included several cohorts of heavy infantry. Although the main legions consisted of Roman citizens there existed some auxiliary units that comprised soldiers who were not Roman citizens. These smaller units served as boosters for the legions. In the early years legions numbered approximately one hundred and twenty soldiers each. There were substantial increases in sizes in later centuries. From the early period military service was an obligation and duty upon Roman citizens, but also a kind of privilege (Campbell, J. B. 4). Soldiers served in the army and were categorized according to wealth and political power. All male citizens in Rome who were healthy and in possession of property were divided into five classes with the purpose of serving in the military. Those with substantial amount of wealth served as cavalry. They also enrolled as equestrians. These men were also dressed in accordance with their wealth and power. They normally wore a spear, sword, helmet, breast plate and round shield. Many members of the cavalry eventually ended up in politics. In comparison to the other classes in the military the cavalry had the least number of men. The three lower classes of soldiers were drawn from among the not so wealthy. They served in the infantry and wore fewer decorations than those persons in the cavalry. They, however, formed the principal unit in the military. The fifth and lowest group composed only of slingers. Since they were the least armed they sometimes acted as scouts. Soldiers were responsible for the acquisition of their weapons. Those citizens who had no property and lacked the resources to acquire weapons were excluded from military service. This classification within the legions changed when Gaius Marius (157 B.C. – 86 B.C) assumed political power. His reform of the military changed it into a more

Financial accounting Essay Example | Topics and Well Written Essays - 500 words

Financial accounting - Essay Example This contingent liability has to be explained in detail in the notes section with references to the law suit, failed bid and the estimated trial date. a. In the light of the information in the article, do you believe that it is appropriate for Santos to utilize a contingent liability note as the vehicle to provide information about the organization’s potential liability in relation to the mudflow claims? From the information provided in the article, it is evident that there is a big uncertainty associated with future claims and settlements. It is imperative to note that Santos has already agreed to make a payout of $ US 22.5 million to Minarak in order to protect itself from past, present and future claims. This reduces the possibilities of Santos being held responsible for claims, though the amount paid to Minarak is very low compared to the damage caused by the mudflows. The deal has also reduced the potential risks for a third party buyer indicating that the company is protected from future claims. As the chances for possible obligations are remote, it is not necessary for Santos to disclose contingent liability. Santos can set aside a certain sun to provide as a relief measure to the affected people of the villages in East Java and establishing new homes for them. Santos can avoid future claims by dealing with the affected directly and providing relief measures. This will reduce the uncertainty regarding the future claims, but at the same time will increase the current obligations. This will reduce the risk for Santos for being taken over by another company. This step also has the added benefit of repairing the company’s brand image in the minds of the people and the government of Indonesia. Hence this cost can be recognized as a provision in the financial statement, as the present obligation as a result of an

Effects of Platelet-rich Plasma Injections Thesis

Effects of Platelet-rich Plasma Injections - Thesis Example History of Injury Most of the patients had missed at least one game or practice within the last year due to an elbow injury (93.8%) with only one individual making all their games and practices (Table 2). In addition the majority of patients reported diagnosis of a UCL injury, although four (25%) had been given no diagnosis. The diagnoses included tear to the UCL (83.3%), partial UCL tear (8.3%), stress fracture (8.3%) and torn flexor tendon (25%). Many individuals were diagnosed with multiple types of injuries; hence the percentages indicate what percentage of diagnosed patients had a particular type of injury. Treatments that had been taken for the injury varied across rest, therapy, steroid injection, PRP or surgery. All patients had been given PRP injections, as this was a criterion for inclusion in the study. In addition, each patient had used at least one other method, with one patient using all five types, and eight patients (50%) using all but steroid injection as a method of treatment. Rest and therapy were the most popular treatments aside from PRP, with 14 patients (87.5%) using rest as a method of treatment, and 15 (93.7%) reporting use of therapy. Surgery was also popular, with ten patients (62.5%) reporting using surgery as a treatment for their UCL injury. Most patients had a single PRP injection, with only one patient having two and one having three. Time from the PRP injection to first picking up a baseball to throw ranged from two weeks to 16, with an average of 7.3 weeks. Patients were asked to give level of pain on a scale of 0-10 both before the PRP injection and the first time they picked up the baseball to pitch following the injection. The average score before the injection was 3.6, while afterwards it was 6.6. A total of 11 patients (68.8%) reported decrease in pain between before the PRP injection, and the first time they picked up the ball afterwards, four (25%) reported an increase in pain, while one did not give a pain level for after PRP injection. The result for the individual that did not give a pain level can be disregarded for this calculation, making the total proportion of patients that reported a decrease in pain to be 73.3%, and the proportion that reported an increase in pain to be 26.7%. There was some correlat ion between level of pain and weeks recovery time, but not in all cases (Figure 1). Figure 1: This graph shows the level of reported pain per patient compared with the number of weeks of recovery before they picked up the ball to pitch. Reported complications were relatively low, with only three patients (18.8%) reporting a long term increase in pain following the treatment, one (6.25%) reporting tingling or numbness, one (6.25%) reporting increased pressure and tightness, and four (25%) reporting decreased mobility in their elbow. Satisfaction with the PRP treatment was given on a scale of 0 to ten, with an average of 6.8. However, the average does not give the true picture, as responses were dichotomous, with most patients being either highly happy

Financial accounting Essay Example | Topics and Well Written Essays - 500 words

Financial accounting - Essay Example This contingent liability has to be explained in detail in the notes section with references to the law suit, failed bid and the estimated trial date. a. In the light of the information in the article, do you believe that it is appropriate for Santos to utilize a contingent liability note as the vehicle to provide information about the organization’s potential liability in relation to the mudflow claims? From the information provided in the article, it is evident that there is a big uncertainty associated with future claims and settlements. It is imperative to note that Santos has already agreed to make a payout of $ US 22.5 million to Minarak in order to protect itself from past, present and future claims. This reduces the possibilities of Santos being held responsible for claims, though the amount paid to Minarak is very low compared to the damage caused by the mudflows. The deal has also reduced the potential risks for a third party buyer indicating that the company is protected from future claims. As the chances for possible obligations are remote, it is not necessary for Santos to disclose contingent liability. Santos can set aside a certain sun to provide as a relief measure to the affected people of the villages in East Java and establishing new homes for them. Santos can avoid future claims by dealing with the affected directly and providing relief measures. This will reduce the uncertainty regarding the future claims, but at the same time will increase the current obligations. This will reduce the risk for Santos for being taken over by another company. This step also has the added benefit of repairing the company’s brand image in the minds of the people and the government of Indonesia. Hence this cost can be recognized as a provision in the financial statement, as the present obligation as a result of an

Ethics and Morality Aspects Essay Example | Topics and Well Written Essays - 1500 words

Ethics and Morality Aspects - Essay Example And these laws are scattered in over 50 titles of the United States Code, encompassing roughly 27,000 pages" (Rosenzweig, 2003). The criminal laws now deal with even minor offenses like spitting on the street, swearing, behavior in public places etc. These laws also deal with sexual offenses or behavior that over the years has evolved. The issues of 'White Collar crimes' that must have been dealt by specialized civil laws are now the part of the criminal laws. Similarly the street laws that should have been enforced by the state laws are also now part of the federal criminal laws. Criticism is hurled in the way of such legislations that they are most of the times too harsh on crimes committed by citizens. Over criminalization, is considered to be more politically motivated. These laws seem to be an attempt by politicians and federal bureaucrats to deal with crime rates. Instead of emphasizing the protection of individual rights, it preserves the political interests of the state and certain majority groups. The nature of such laws is such that it could lead to the misuse of criminal laws. The plummeted growth of such federal criminal laws has given way to a debate that over criminalization has resulted in crisis situation in America. Ethics and morality aspects come under discussion when the topic of over criminalization is debated. ... According to the Right theory philosophers, what makes human beings different from mere animals or inanimate things is that people have dignity based on their ability to choose freely what they will do with their lives, and they have a fundamental moral right to have these choices respected. According to them, people are not objects to be manipulated and it is a violation of human dignity to use people in ways they do not freely choose. There are certain ethical theories that grant people deviate in certain circumstance. For example telling a lie is considered ethically and morally wrong. In certain circumstances a person can lie to save one's own or some other person's life. If there was a law to regulate lying then that person would get caught. Laws in situations that involve moral or ethical issues can make things more complicated. Ethics and morality standards also vary from one person to another. Showing public affection for one person is ok but for another it is ethically incorrect. It is therefore hard to generalize one ethical standard on every person particularly with respect to issues related to people's personal choices. Rights under Constitution American constitution provides its countrymen the right of freedom of expression under its laws. Americans are of the view that this right of freedom is not just related to speech and writing but they can express themselves in any way possible. They believe they can do what they want and these are the rights people want to exercise when they confront strict laws that they think at times restricts their privacy and freedom of expression. In this regard, it would be necessary to mention the clauses invoked to support the point of

The Last of the Mohicans Essay Example for Free

The Last of the Mohicans Essay Nicole Kidman and Daniel Day Lewis both render excellent performances as Satin and Hawkeye in the movies, ‘Moulin Rouge’ and ‘The Last of the Mohicans’, respectively. However, with the genres being quite different for each of these movies, both performers had to face specific demands in terms of their acting and preparation for their roles in each of these films. Acting is something that not most people can do and do well. On film acting takes on a brand new life when compared to acting on stage. While many people claim that acting on stage is much more difficult than acting on film, what most people don’t know is that in film, there is no room for falsity because the performers are expected to be the exact copy or portrayal of the character that they perform. In stage acting, on the other hand, actors usually own the role and in many cases the character is forgotten in favor of the actor. For instance, in Miss Saigon, it was not the main protagonist ‘Kim’ that people wanted to watch for but Lea Salonga. The case is different in film; for instance, in the movie, ‘The Queen’ Helen Mirren had to perform as an actress to be as truthful and accurate as she can be to the real Elizabeth, Queen of England. The demands in film and stage acting are different and albeit dissenting opinions, film actors go through more rigorous preparations before they are seen in their films so that the truth becomes more apparent and vivid to the audience. This means that acting on film is a craft of truth and that it should be something that actors and actresses assimilate and internalize to be able to perform well. In ‘Moulin Rouge’ Nicole Kidman played the role of Satine, a turberculous, love struck, performer/courtesan to whom a struggling poet falls in love with. Satine is then torn between two men, one a wealthy Duke and her true love, Christian, the poet. This film can be considered a hybrid because it is both a musical and a romantic comedy and it is surprising that Nicole Kidman had to use her real voice in performing as Satine in the many instances in the film where the character had to sing. The actress admits to having had gone through voice lessons to prepare for the film, which initially gives one the idea of what the film demanded of this particular actress. Other than getting voice lessons, Nicole also had to take dance lessons for the numerous dance numbers that she had to do in the film. Save it to say that the film was created in the Bohemian tradition which involved ostentatious set designs as well as loud colors and surreal scenery. These took their toll on the actress as well; being set in a bohemian environment required that the actress also exude a bohemia air. So, Nicole as Satine brought life to the character (pun intended) as she portrayed the calloused personality and soft, longing girl that Satine was. In effect, Nicole had to convey two characters that belonged to entirely different spectrums, one, an insensitive and gold-digging whore, and two, a lonely girl in love who would want to break away from the demands of her job. Satine’s conviction, however, lies in her dream of having a show of her own and finding her one true love, so Nicole had to balance the calloused personality that Satine was known for and the gentle, thoughtful, and loving girl that had dreams of her own. Another acting demand that Nicole had to meet for this film was the need to remain indifferent yet hopeful throughout the film. The challenge here is to be indifferent and allow small slivers of hope to shine through in her almost subdued acting. The reason for this is that Kidman had to maintain the mood of the film and while at the same time excluding herself from the fanfare that characterized most of the actors. The mood was quite surreal, a mood to which the wealthy Duke belonged to but the film offered another dimension, that of Christian, a more realistic and truthful dimension, so Satine had to be adequate for both worlds to successfully exist. Hence, Kidman, while being portrayed as a colorful and surreal character had to retain a certain degree of anchorage on reality in her performance to also make her fit for her true love, Christian. All in all, Kidman’s performance as Satine was out of the box because she had many demands on her beyond just the initial demands of learning to sing and dance for the film. Her performance successfully brought her character to life and effectively conveyed the kinds of messages and emotions that were required of the character at certain points in the film. In this particular film, Kidman had to act more accordingly to emotional acting than on physical acting. Physical acting, while all acting is in fact considered physical, is the kind of acting that requires the performer to use more physical language instead of emotional language as opposed to emotional acting. This means that a character has to make full use of physical faculties to illicit a physical response instead of using these faculties to illicit a subtle emotional response from the audience. Physical acting is more evident in action and adventure films of which ‘The Last of the Mohicans’ is one. In this film, Daniel Day Lewis who plays Hawkeye, a white man who is part of the dying Mohican tribe refuse to join the English Militia and come across two Indian women with whom love stories blossom amid the war. Immediately, it becomes evident that there were demands of conviction for the actor as he was expected to again, be torn between defending the Mohicans and the woman that he loved. While this film may be considered an adventure in all its aspects, it has elements of a love story and may be considered a hybrid. Perhaps most contemporary films now are considered hybrids because conflicts are created on the basis of various relationships and situations that pass for different theme genres. Going back to Lewis, another demand that this actor had to meet was the physical demand for the film – Lewis had, according to some sources, undergo agonizing weight training to get into character. He also had to assimilate to the rugged environment of the forests in which his character lived; this meant that he had to learn how to hunt and fish and survive only on the resources found in the forest. In addition to this, crew members involved in the film reveal that Lewis also had to learn to skin animals and carry a long rifle at all times to remain in character. This is a film where the environment is an important element of the acting, and may even be considered a character because included in the demands of the actor was that he had to learn to interact with the environment and approach it like it was part of the story, as in fact, it was. Comparing this to the earlier film, â€Å"Moulin Rouge† Lewis had to do more physical acting than emotional acting because while there was a love angle in the film, Lewis also had to convey the savageness and fierceness of the Mohicans, the tribe which he represented and had to embody. So, despite gentle and passionate scenes in the film, these were only added to give a deeper dimension to the conviction of the character, but more importantly, Lewis had to act like he was part of the environment and like he was the meat and bone of the conflict to portray his character more accurately and more realistically. In both of these films, the acting demands are quite clear and in any film in particular, any actor will have to meet these acting demands not as an obligation or a duty to the director or the producer but as a responsibility to the audience that has faith on the way actors and actresses should perform in character. Films are often driven by the way characters act and how the actors and actresses meet the acting demands thrown at them. Any effective and successful film will have actors and actresses fully meeting the demands of both the technical film and the creative aspect which is the story; and only then when the actors and actresses do meet these demands will they be able to give back to the audience a film that will grace movie history and hopefully transform into a timeless classic.

European Immigration Essay -- Globalization, UK Government, Ethnic Min

This paper is going to discuss the differences between well managed immigration and poorly managed immigration and how globalisation and the inclusion of the A8 countries into the European Union have changed the migration patterns to the United Kingdom. It will also examine how Eastern European migrants are perceived and treated by the majority and ethnic minority populations. Globalization has increased the mobility of capital and labour which has led to a greater labour demand for the production of goods and services worldwide. Consequently, labour requirements outside the services sector, are being met via the growing class of economic migrants who are either escaping unemployment in their home countries or seeking improved employment abroad (UNCTAD, 2009). Globalisation and the inclusion of the A8 countries into the European Union (EU); Poland, Czech Republic, Estonia, Latvia, Lithuania, Hungry, Slovakia, Slovenia, Cyprus and Malta, in 2004 and Bulgaria and Romania in 2007, has created the world’s largest free-trade bloc giving over 100 million people open access to live and work in the United Kingdom (UK). The influx of approximately 1.5 million EU workers, mainly Polish, to the UK has fundamentally changed the migration patterns to the UK (Kegley, 2008; Polish Migrants UK, 2010; Sumption & Somerville, 2009). The UK government acknowledge that in a globalised economy well-managed immigration can provide a powerful boost to the British economy whilst others in Europe stagnate (May, 2010). Therefore, these highly educated migrants can aid economic growth and reduce inflationary pressures by keeping wages low, fill existing skills shortages and make positive contributions to the tax system. They have a lower unemploym... ...ings of each other's backgrounds and ways of living† due to "The European Union expansion has had an impact on the number of jobs going to those in the ethnic minority communities – it's easy to bring in outsiders who will work for less but we run the risk of leaving people behind†. Therefore, "They're taking out their aggression on the newer immigrants for what they've had to suffer themselves in the community for years." (Smithard, 2008 NPN). Lastly, whilst immigration has been beneficial to the business sector of the UK, too many people have experienced the negative connotation of immigration via social tension, cultural racism and discrimination. However, Britain could cope with migration providing people feel that the immigration system is fair and does not undermine the employment status of the indigenous populations.

Essay --

Brindley Sisco Period 5 John Burroughs was an American naturalist whose essays contributed to ...Burroughs was the seventh child born to Chauncy and Amy Burrough’s on April 3,1837. He grew up along with nine other brothers and sisters on his family's farm in the Catskill Mountains. While he worked on the family’s farm as a young boy he was always captivated by the birds, wildlife, and frogs who returned each spring. Burrough loved to learn as a child and was frequently reading, but his dad did no support Johns interest in attending college. So, at the young age of seventeen John left home in hopes of raising enough money to pay for college. To earn his money for school he mainly taught at a school in Olive, New York. Burroughs eventually attended Cooperstown Seminary. While there he read the works of Ralph Waldo Emerson and William Wordsworth who became two of his lifelong influences. It was not until the summer of 1860 when John Burroughs essay Expression was picked up by Atlantic Monthly. Which was later published in November of that same year. In 1864 John took a job as a c...

If I Could Change the World Essay

Life is the most complicated thing imaginable. From the complex Human body, to thesmallest unit of life, the atom. From events that change the world to time wasting responsibility.The easiest thing to say as to what i would like to change in life would be all the bad things. Itwouldn t be only the easiest but whats expected from everyone. Heroes of the world didn taccomplish all they accomplished in their lives by doing whats wrestling The topic I have chosen to write about is the world of professional wrestling. My goal is to persuade you the reader that there is more to the wrestling industry †¦ expected . They followed theirown paths, through good and bad times they stuck through to make the world what it is today. Which brings me to my decision of what i would change in life. Nothing. Nothing should be changed. Could you imagine what your life would be like without theevents you regret the most not happening? For example, a few years back i fell off my bike andbroke a permanent tooth in half. King Of Handcuffs King of Handcuffs The man known world wide as the most famous magician of all time, Harry Houdini, was born March 24, 1874 in Budapest. Although Houdini often claimed to †¦ I went to the dentist that afternoon and he told me there wasnothing he could do but cement a cap on it that looks very similar to my real tooth. If i had achoice to go back and change this, i wouldn t. The things i learned from this, the experience isoaked in from just falling off my bike, was incredible. My Caution about any dangeroussituation doubled. I dont take the little things like having climatic change I. SUMMARY: This paper looks at the controversial issue of climatic change. In particular, it develops the question of if and why earth’s climate is changing? The roles †¦ a real tooth for granted. So manythings were learned by me and others from a bad happening, i would never want that taken away from me. Imagine a world with a non-existent Hitler. Wonderful you would think, right?

Biopsych Cold Pressor

Physiology of Behaviour; Sex differences in physiological responses of the cold pressor test. Abstract This lab report aims to analyse the sex differences in a physiological responses to a potentially aversive physiological stress inducing stimuli. This was conducted by a cold pressor test. 8 males and 8 females participated. Heart rate, respiration rate, and galvanic skin was recorded whilst participants undertook the CPT test. Results showed no significant differences that there is a gender difference in experimental induced stimuli of pain. IntroductionTo say that male and females are biologically and physiologically the same is denying physical reality’s differentiation takes place immediately as the male or female begins to develop within the womb. The sex hormones –primarily oestrogen and testosterone–have a significant impact on the behaviour of males and females. Why do boys typically like to play with trucks and girls like to play with dolls? Feminists u sually claim this is the result of socialization, but there is growing scientific evidence that boys and girls are greatly influenced by their respective hormones.Within biological psychology the biology and physiological differences are studied thoroughly between male and female. In biological psychology, physiological pain has been studied frequently. Furthering this, the differences between male and female pain response and threshold for pain have been measured in several experiments. Pain is often described as an uncomfortable response to unpleasant stimuli. Different physiological responses take place when pain is perceived.The International Association for the Study of Pain's widely used definition states: â€Å"Pain is an unpleasant sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage†. (Bonica,1979) Pain motivates the individual to remove themselves from these unpleasant stimuli or situations, to prot ect the body. Pain is a part of the body’s defence system. Humans attempt to avoid similar painful and unpleasant experiences in the future. (Lynn,1984)Most pain resolves promptly once the painful stimulus is removed and the body has healed, but sometimes pain persists despite removal f the stimulus and apparent healing of the body; and sometimes pain arises in the absence of any detectable stimulus, damage or disease. (Raj,2007) People report a pain threshold and a pain tolerance. The pain threshold is the point at which sensation becomes pain, where as Pain tolerance is the amount of pain a person can handle without breaking down, either physically or emotionally. Men and women have reported over several studies different measures of pain threshold and pain tolerance in this following study I aim to review the literature between the sex differences of men and women in line with pain tolerance and pain threshold. Previous tests for pain threshold and tolerance that have been used are the electric shock test, tooth pulp stimulation, and tourniquet induced scheme (von Baeyer, 2007. ) The pain experiment that will be used in this lab report is the cold pressor test. The cold pressor test is a cardiovascular test performed by immersing the hand into an ice water container, usually for one minute, and measuring changes in blood pressure and heart rate. Its response is clinically indicative concerning vascular response and pulse excitability.The cold pressor test has been used for several years as a means of measuring experimentally induced pain. The cold pressor test is a preferred method to experimentally induce pain. Even though inducing pain seems unethical, as it is a necessity for psychological research, this method is preferred. It does not cause any psychology damage, it does not cause any damage to tissue or limbs, and minimum means of stimulation is used in comparison to other experimental induced pain methods. Methodology needs to be clear and con cise for carrying out the cold pressor test to be accurate.Temperature of the water is important to take into consideration when carrying out the cold pressor test, as temperature activates the sympathetic nervous system to release physiological responses. In a study researching the difference that the temperature of the water can make to the results showed significant outcomes. Twenty-six participants (12 men, 14 women) underwent 4  cold pressor  trials with  temperature order counterbalanced across 1 °C, 3 °C, 5 °C, and 7 °C,  temperatures  representative of  the  range used in previous literature.Significant main effects of temperature  were found for tolerance time, with higher  temperatures  resulting in longer times, and pain intensity, with lower  temperatures  resulting in higher intensities. Gender differences were obtained, with men tolerating  the  stimulus for significantly longer than women. Mitchell et al has found that water variati ons in CPT pain response in adults elicited by temperature variations of as little as 2 °C. The local warming changes the pain stimulus, enhancing the likelihood of longer tolerance.In conclusion, small differences in water temperature  have a significant effect on pain intensity and tolerance time. Methodology has to be carefully followed to ensure that the water temperature does not change across the study as very minor changes in experimental protocol can produce significant differences in the cold pressor test. (Mitchell, 2004). Other measures can also be obtained from the cold pressor such as pain threshold and pain tolerance. (Lowery, 2006)This is done by requiring a participant to place their hand in the cold pressor for as long as they can.Once pain is present, they let the researcher know. Once the pain is unbearable, the participant removes his/her hand. This provides a measure of threshold (first feeling pain) and tolerance (total time minus threshold). Within the hum an race, the vast majority of studies obtained results that women are more sensitive than men to experimentally induced pain, as evidenced by the cold pressor test. (Dixon, 2004) In a meta-analysis of 17 studies, Riley et al (1998) found that the effect sizes for sex differences in pain threshold and tolerance were moderate to large.Nevertheless, different experimenters suggested that these sex differences might not be as strongly supported. (Berkley, 1997) In their 1995 review, Fillingim and Maixner summarized 34 human studies. In 24 of these studies, men exhibited less pain than women, but sex differences were reported in only one of several measures or conditions examined in 7 of the 24 studies. .) In 10 of the 34 studies, sex differences were not found. . (Fillingim, 1995). The menstrual cycle plays a big part in the explanation of gender differences of pain tolerance and threshold.Studies have previously shown that higher oestrogen levels produce a greater pain perception. One study analysed the difference using the cold pressor test where 22 female students participated at two different phases of the menstrual cycle (days 2–4 and days 20–24). A control group of nineteen male students participated on two occasions, separated by a three week period were used. The results showed that men have a higher pain threshold than women, and women seemed to have a greater threshold for pain in the second period of their cycle. (Helstrom, B. amp; Lundberg, U. 2000) After reviewing and assessing the literature relating to gender differences in pain using the cold pressor test, we have decided to test the following 3 hypotheses; 1. Females and males will differ in pain threshold. 2. Females and males will differ in tolerance to pain. 3. There will be sex difference in physiological stress response (as measured by heart rate, respiration rate, and galvanic skin response) Participants The participants used were a random sample of 8 males and 8 females within an age range of 18-23. The mean age was 20.No participants were wearing tights or clothing that would disrupt the results of the physiological measures All subjects were assumed as English as a first language therefore understanding the instructions of the experiment. All subjects did not suffer from any medical issues outlined in the medical history form which included Reynaud’s Syndrome, high or low blood pressure, diabetes or epilepsy, recent injury or surgery, neurological illness, chronic pain or any type of pain that might influence the results of the experiment. Materials One bucket of iced water at 20% of ice and 80% of water.A towel was used, a biopac physiological recording unit, a computer, a thermometer, electrode pads, timers, and recording sheets. Procedure Experimenters set up the lab, got ice for the bucket and measured the temperature of the water being between 3-5 degrees using a thermometer. The biopac was opened on the computer and electrode pads were set up to be ready for use. Participants were recruited, and asked to read the information sheets and sign the consent forms. Then the participants were brought into the lab where they were then hooked up to the biopac. Electrode pads were placed on the finger, wrist, and ankles.An experiment then explained to the participant the procedure. Participants were asked to take a deep breath when they heard the calibrate button, then a to relax for 2 minutes as a baseline was taken. The participants were then told that they would place their hands in a bucket of iced water. They were told when they began to felt pain say ‘uncomfortable’ and when they could not uphold a further threshold to say ‘stop’. Participants were facing away from the computer so they could not see the recordings. The experimenters then calibrated the biopac as the subject took a deep breath.The experimenters then recorded a baseline measurement of the participants GSR, Heart rate, and respirat ion. After 2 minutes the participants were then asked to place their hands in the ice bucket of water and the experimenters then measured tolerance and thresholdThe participants were then given a towl to watm their hands and they were debriefed. Experimenters then took note of the results from the GSR, heart rate and respiration rate from the baseline measurement, when the participant said ‘uncomfortable’ and when the participant said ‘stop’. The data was then analysed through means of SPSS. Results Hypothesis 1When reviewing the overall mean for the differences in male and female response to pain threshold, there was different means found; Females 28. 0 Males; 45. 8. The hypothesis that females and males will differ in pain threshold scores was tested by means of a t-test for independent group samples. The results were as follows; t=1. 83 df=10 p;0. 98, 2tailed. The hypothesis was therefore not upheld. There was no significant difference between the pain t hreshold scores and gender. Hypothesis 2 When reviewing the overall mean for the differences in male and female results for tolerance to pain; the following means were obtained Females; 110. Males; 45. 8. The hypothesis that females and males will differ in tolerance to pain scores was tested inferentially by means of a t-test for independent group samples. The following results were obtained t=1. 16, df=10, p;0. 273. The hypothesis was therefore not upheld. There was no significant difference between pain tolerance scores and gender. Hypothesis 3 A 2 way ANOVA was carried out to asses the sex differences in physiological responses. The results showed no significant differences in relation to sex differences in Heart Rate df=1, f=. 066, p=. 802, GSR- df=1, f=. 534, p=. 82, and Respiration rate- df=1, f=. 410, p=. 885 Discussion The results that were collected from the data did not support any of the 3 hypotheses. This can be due to several different reasons. Our results were in line with several different studies, where sex differences were not found in pain tolerance and pain threshold. .) In 10 of the 34 studies reviewed, sex differences were not found to be statistically significant. (Fillingim, 1995). However, other studies have found that gender differences did support significant results. . In 24 studies reviewed by Riley et al, men exhibited less pain than women.Several variables in different studies have been taken into account which produces different outcomes of results. In several studies, it shows that hunger can be important in the threshold and tolerance of pain. One study reported the effects of 2, 10, 14, and 24 hr. of food deprivation (hunger) and of 0, 2, 3, and 4 min. of cold-pressor stimulation. This study found that the relationship between intensity of hunger and level of autonomic response is not linear and that there seemed to be no gender difference between hunger and pain. (Engel, 1959). Personality factors have also shown in some stu dies to show a difference in pain perception.This study effects of personality and pain catastrophizing upon pain tolerance and pain ratings and to examine the impact of an experimental pain induction on subsequent ratings of catastrophizing. The results found were t that sex differences in catastrophizing and pain responsivity are partially accounted for by the dispositional tendency to describe oneself as emotionally vulnerable. Females tended to describe themselves more emotionally vulnerable than males resulting in males having a higher threshold for pain. (Thorn, 2004). Anxiety can also possibly play a part in the effects of a cold pressor test.It has been found that anxiety based situations can provoke a higher intensity of pain. In Jones (2002) they found that, contrary to previous results, that men had a higher rating of intensity of pain in anxiety provoked situations compared to women. A major issue that has been addressed in the introduction plays a big role to why women can possibly have a higher intensity of pain compared to men. Previous studies have found that it can depend what time in the menstrual cycle that women are in can have an effect on their ratings and perceptions of pain.The hormone oestrogen seems to produce a higher sensitivity to pain and when conducting the cold pressor test this is a serious issue to be taken into consideration. evaluated sex differences in response to cold pressor pain in normally menstruating women (NMW), women maintained on oral contraceptives (OCW), and men. Testing occurred during 5 phases of the menstrual cycle. All participants completed 10 sessions (2 sessions per phase). During the cold presser test, participants immersed the forearm into water maintained at 4 °C, and pain threshold and tolerance were measured.The results were analysed and the study supports the notion that differences in pain perception between the sexes and among menstrual cycle phases are subtle. However, normally menstruating wome n showed an increase in pain tolerance and threshold over repeated stimulation, whereas men only exhibited a minor increase in pain threshold, therefore it shows a sex difference in reaction to repeated painful stimuli between men and women. Following our results, it is believed that our results could have been implicated due to the distractions of the participants.The cold pressor test was conducted in a lab where there was other cold compressor tests being conducted, therefore with the level of noise it was easy to be distracted. This can be an issue for methodology. A previous study has undertaken a study on how distraction can affect experimental pain results. The results were found that distraction had varying impact on different aspects of pain responding, and affectively neutral distraction during pain stimulation reduced the sensory pain ratings but not pain tolerance.Affectively neutral distraction may be used to manage a patient's reaction to brief, painful stimulation, bu t may not work in long term chronic pain (Hodes, 1990). Also as discussed in the introduction, temperature is an extremely important methodological factor when carrying out the CPT. In this experiment we found it very difficult to keep a perfect modulation of the temperature. Previous studies have shown that this minor glitch in the experiment can have an affective major impact on the results. Although water temperature only had risen to an extra one degree, this should be still taken into account for the outcome of the results.Within our sample size, we obtained 16 subjects. (8 males and 8 females). Although the results are weighted, one can feel that this is too small a sample size to draw correct inferences and conclude from. In the future a bigger sample size should be obtained as there will be a greater sensitivity to the results and different results could possibly have an outcome. In continuation with the methodology implications of the participants, they should of not known what the experiment was about. Some of the subjects stated after the experiment that they already knew this experiment via the media.Therefore, participants could of possibly tried to withstand a threshold for longer as they knew what exactly the experimenters were testing. As the experimenters were all female, in sociological aspects, men could have possibly pretended to not feel pain, in order to impress the experimenters. This can affect the results to an extent. There also could be an implication of anticipation of pain versus actual pain. If the subject is anticipating feeling pain, this can make them think that they feel more pain as they have psychologically believed that this experiment will amount to a certain level of pain.Even though some would conclude that inducing pain and stressors on individuals is ethically wrong, psychology needs a mean to test experimental pain for a growth in psychology. The cold pressor test was the best test to carry out to induce pain as it do es not cause any psychological or physiological harm, the participants’ control over the process (i. e. , their ability to withdraw the limb), and the pain only mounts very slowly, the subject can withdraw their hand if it reached a level of any severe pain.After analysing and assessing various discursive points and implications of the study, this study can conclude that there are methodological implications within the cold pressor test. Different studies all have different outcomes on whether there is an actual sex difference within pain tolerance and pain threshold, and this can be due to different variables being used within studies. Further research should progress in the areas of the affect of a difference in water temperature, and anxiety provoked situations in relation to gender difference as there has been previously little research conducted.Berkley, K (1997) Sex differences in pain Behav Brain Sci, 20 pp. 371–380 Dixon, K. E, Thorn, B. E, Ward, L. C (2004) An evaluation of sex differences in psychological and physiological responses to experimentally-induced pain A path analytic description Pain, 112 pp. 188–196 Engel, B. T. (1959), â€Å"Some physiological correlates of hunger and pain†, Journal of experimental psychology, vol. 57, no. 6, pp. 389-396. Fillingim, R. B, Maixner, W. (1995) Gender differences in the responses to noxious stimuli Pain Forum, 4, pp. 209–221 Fillingim, RB; Wright, RA (2003). â€Å"SexDifferences and Incentive Effects on Perceptual and Cardiovascular Responses to Cold Pressor Pain†. Psychosomatic Medicine 65 (2): 284–91 Helstrom, B. & Lundberg, U. (2000), â€Å"Pain perception to the cold pressor test during the menstrual cycle in relation to oestrogen levels and a comparison with men†,  Integrative Physiological & Behavioural Science,  vol. 35, no. 2, pp. 132-141 Hodes, R. L. , Howland, E. W. , Lightfoot, N. & Cleeland, C. S. (1990), â€Å"The effects of distracti on on responses to cold pressor pain†, Pain, vol. 41, no. 1, pp. 109-114. Jones, A. , Spindler, H. Jorgensen, M. M. & Zachariae, R. (2002) â€Å"The effect of situation-evoked anxiety and gender on pain report using the cold pressor test†, Scandinavian Journal of Psychology, vol. 43, no. 4, pp. 307-313. Lynn B. Cutaneous nociceptors. In: Winlow W, Holden AV. The neurobiology of pain: Symposium of the Northern Neurobiology Group, held at Leeds on 18 April 1983. Manchester: Manchester University Press; 1984. Mitchell, L. A. , MacDonald, R. A. R. & Brodie, E. E. (2004), â€Å"Temperature and the Cold Pressor Test†, The Journal of Pain, vol. 5, no. 4, pp. 233-238 Raj PP.Taxonomy and classification of pain. In: Niv D, Kreitler S, Diego B, Lamberto A. (2007) The Handbook of Chronic Pain. Nova Biomedical Books; Riley, J. L, Robinson, M. E, Wise, E. A, Mers, C. D,Fillingim, R. B (1998)Sex differences in the perception of noxious experimental stimuli A meta-analysis Pain, 74 pp. 181–187 Thorn, B. E. , Clements, K. L. , Ward, L. C. , Dixon, K. E. , Kersh, B. C. , Boothby, J. L. & Chaplin, W. F. 2004, â€Å"Personality factors in the explanation of sex differences in pain catastrophizing and response to experimental pain†,  The Clinical journal of pain,  vol. 0, no. 5, pp. 275-282 von Baeyer, C. L. , Piira, T. , Chambers, C. T. , Trapanotto, M. and Zeltzer, L. K. (2005). Guidelines for the Cold Pressor Task as an Experimental Pain Stimulus for Use With Children. Journal of Pain, Vol 6, No 4, pp 218-227 2!!! a b International Association for the Study of Pain: Pain Definitions [cited 10 Sep 2011]. â€Å"Pain is an unpleasant sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage† Derived from Bonica JJ. The need of a taxonomy. Pain. 1979; 6(3):247–8.