Accounting Considerations of Healthcare Mergers Essays

Accounting Considerations of Healthcare Mergers Essays Accounting Considerations of Healthcare Mergers Paper Accounting Considerations of Healthcare Mergers Paper Health care is a necessity not a want. For, people get sick and the hospitals and other health care providers are there to intervene so that the patients’ lives will be prolonged. Yes, prolonged provided the patient has the money   to pay for such health care help. The state has stepped in by saying that not for profit hospitals should not distribute the profits to the stockholders but instead use it to pay for the daily operating expenses of the hospitals. The following paragraphs explains the role of the certified public accountants to help even the playing field between the health care providers and the health care users. BODY ARTICLE 1 The article The Corrosive Combination of Nonprofit Monopolies and U.S. Style Health Insurance: Implications for Antitrust Merger Policy (Richmond, 2007) shows that health care costs are rising. Thus, the world alarm must be turned on to awaken everybody. Further, there ought to be an antitrust investigation into the entire health care process. Meaning that the courts of justice must now take a lawful stand on   the possible antitrust liabilities of the hospitals in terms of concentration. The arguments have heated up because the there is doubt as to   how the not for profit hospitals dictate their hospital bills. For, the courts of law have already decided in 1994 that not for profit hospitals should literally implement their no profits policy. This policy of not for profit means that the profits of the hospitals will be used solely for the payment of the daily hospital operating expenses and costs   and not a single cent will be given to the stockholders of the company. Also, many hospitals have entered into a supracompetitive and supramonopoly of the prices of   their healthcare services. For, the current increases in the prices of healthcare costs is caused by the â€Å"increasing suppy-side market power as a result of hospital consolidations and the growth of provider organizations. Clearly, many quarters in the United States are bent on asking the help of government authorities like the federal antitrust enforcers to finally cut the doings of these hospitals in their tracks now. For, this growing hospital monopoly of dictating what the patients have to pay for their health needs should not be made a mere ‘market’ economy. However, many of the antitrust officers   have been receiving the losing end of the debates over such hospital mergers. To date, the Federal Trade Commission, Department of Justice and the state antitrust enforcers have bonded together to challenge   many proposed hospital mergers. Dismally, their record shows that they have loss seven cases and have not yet won a single case as the formidable healthcare providers. This has prompted the comment that the antitrust officers and their companions are up against a brick wall for having a very uncertain and decreasing future.   However, many have expressed sympathy for the hospitals for increasing their prices in the real world. For these not for profit hospitals have are in a business world and have to survive like the other business organizations too. ARTICLE 2 The article Who says it’s a fair deal(Sweeny, 1999) states that many people have their own biases regarding what is fair and what is an abuse of power or authority. In fact, the Securities and Exchange Commission receive financial statement data that shows the ‘fairness’ of the companies’   presentation of their balance sheet, income statement and the statement of cash flows. However, what may be fair to one party may not be as fair to another party. Meaning, to the hospital increases in health care prices may be fair to the hospitals themselves but could be interpreted by the   lying in and out patients to be too abuse of their pricing powers with the high cost of hospital care nowadays. In reality, these ‘fairness’ opinions are the standard opinions issued by the certified public accountants on clients that they have audited. This means that all the users of the financial statements are being dosed a cotton of assurance by the external auditors that the company is presenting their assets, liabilities, capital revenues and expenses without imposing bias to favor one party to the detriment of the other parties. Definitely, ‘fairness’ should not be construed by the general public as CORRECT or PERFECT   or RIGHT. Admittedly, these ‘fairness’ assurance opinions issued by the external auditors will give a better assurance to the stockholders, the managers, the customers, the companies’ suppliers, the creditors, the companies’ labor unions, the government tax agencies, the government’s regulatory agencies, the employees and the board of directors   a better financial statement to use as reference for their day to day decision making processes. Indeed, an audited financial statement would give better trustworthiness than financial statements that are not audited. For, the shareholders like the stockholders need the financial statements to decide whether to invest more money into the business or hospital or to withdraw their money. For, an investor would definitely not invest his or her hard earned money on a business that does not make the grade. Making the grade means that the revenues of the business or hospital should be more than the costs and expenses of running such outfits. If the reverse happens, then a net loss will surely drive away the current investors as well as the prospectively new investors. The external auditors are COMPULSORILY external certified public accountant who are professionally trained to advise the management of companies on how best to present financial statements ‘fairly’.

Ambivalent Conquest

Ambivalent Conquest An Overview of the Book In the Ambivalent Conquest, the author, Inga Clendinnen examines the Mayan trials initiated by Diego De Landa when he visited the Yucatan in 1561. Landa’s inquisition was motivated by reports of human sacrifice purportedly performed by the Mayans, whom he believed had been converted to Christianity[1].Advertising We will write a custom book review sample on Ambivalent Conquest specifically for you for only $16.05 $11/page Learn More Landa set out to eliminate the pagan practice of sacrifice of young women from a region that was under his control. He had brought Christianity to the natives and instituted a royal court to try Spanish soldiers who had committed crimes against the natives[2]. However, the relapse into pagan worship made him to set up harsh trials against the natives in a bid to root out the practice. Clendinnen attempts to explain Landa’s actions when he served as a rights activist and as an inquisitor. The author uses Landa’s pieces of writing, including the ‘Relacion’, to explore why Landa advocated for justice for torture victims (natives), but later punished the natives who offered human sacrifices[3]. In the book, Clendinnen analyzes the different issues raised by historians and scholars about Landa’s inhumane actions against the natives. She carefully explores the historical contexts, incidents, and controversies surrounding the Mayan culture and way of life. Overall, the book provides a compelling argument on the subject of Landa’s role before and after Yucatan’s Spanish invasion. Clendinnen’s Main Argument The book presents the author’s narrative in a clear and unequivocal manner. The author’s monogram is clear, detailed, and replete with facts. However, the information bountiful information provided makes it difficult to understand the book’s thesis. The book’s chapters, the monogram, and the conclusio n do not explain the author’s central argument. Clendinnen’s main argument relates to her attitude and views about the Mayan culture. The author writes that Landa treated the Maya people with love and thus, felt betrayed when they left Christianity and returned to their heathen practices[4]. Thus, in a bid to correct them, he instituted harsh inquisition trials against them. In the author’s view, Although Landa did not intend to the Maya people, his punishment was unjustifiably severe. She argues that the inquisitions gave Landa another opportunity to redeem the lost souls of people he considered his sons and daughters. Previously, Landa had sought justice for the Maya people who had been tortured by the Spanish military and thus, his inquisition trials were not meant to eliminate them, but rather to save them[5].Advertising Looking for book review on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn Mor e This interesting argument underscores the author’s perspectives on Landa’s actions towards the Maya people. She argues that Landa’s actions during the Mayan trials, though very severe at the time compared to other inquisitions, were justified. To reinforce this argument, the author describes the procedures were used during the inquisition and observes that Landa was fair in deciding who to be punished. Moreover, the author seems to believe that Landa had the authority and jurisdiction to oversee the trials. The inquisition was instituted in 1230 C.E. to fight paganism and heathen practices in parts of Europe[6]. It, however, led to the persecution of small religious sects by the Catholic Church. The Dominicans and Franciscans later dominated the inquisition, but received orders from the Papal Bull[7]. At the time, Landa was an appointed Franciscan Order who had arrived in Yucatan in 1549. He initiated the trials in 1561 without waiting for the orders o f the appointed Bishop who was on his way to the Yucatan. The author argues that Landa’s actions were excessively severe and cannot be construed as disciplinary. Methods and Evidence The author uses Landa’s own books on his Yucatan trip to explore his perspective on the inquisition trials. She uses the Landa’s book titled the Relacion de la Cosas de Yucatec to explain Landa’s perspective about the trials and his earlier opposition against the Spanish incursion in Yucatan. This primary source allowed the author to articulate Landa’s perspective on the subject. Clendinnen also presents her narrative through a monograph on Landa’s actions between 1517 and 1570. In the monograph, she provides detailed information and her perspective on this historical subject. Thus, her use of various primary sources, including those authored by Landa lends credence to her analysis of the historical injustices meted against the Maya during Landa’s inquisi tion trials. Moreover, Clendinnen’s monograph on this topic gives important insights into the Mayan culture and life. She presents her perspective in a way that does not criticize prevalent social, religious, and political conditions during this time. Strengths and Weakness of the Book In this book, Clendinnen attempts to explain Landa’s actions when he championed for the rights of the Maya people and when he established trials against them. One of the strengths of this book relates to the author’s use of primary sources of information, including books authored by Landa, to support her argument.Advertising We will write a custom book review sample on Ambivalent Conquest specifically for you for only $16.05 $11/page Learn More As aforementioned, this makes her argument compelling to the reader. Among the sources used is Landa’s ‘Relacion’ in which he explains the rationales for his ambivalent conquest. The author also explores the controversial issues surrounding this conquest. Another major strength of the book is the inclusion of the author’s monograph. The monograph presents the historical facts and perspectives without condemning the Catholic Church, the Spanish military, the Dominicans, or the Franciscans. The monograph is also presented in a clear and readable manner. The narrative captivates the reader, as it is straightforward. However, some aspects of this book make it inadequate. One of the weaknesses of this book is that the author’s thesis is not clear. Although Clendinnen organizes her narrative into different chapters, a monograph, and a conclusion, she does not clearly state her argument from the outset. Her failure to state the book’s thesis made her argument vague and equivocal. Clendinnen at some point writes that the Mexican Provincial Council had by 1555 put in place clear policies and procedures on how inquisitions are conducted, which Landa should have followed[8]. However, she does not provide a relevant citation to support this assertion. Clendinnen portrays Landa as a patriarchal leader whose actions were so severe and inhumane. It is difficult to determine whether the Yucatan leaders were familiar with the Mexican Council’s inquisition order. Despite Clendinnen’s assertion, Landa may not have been familiar with such an order, which explains his inhumane actions. Significance of the Book The book’s account of Landa’s actions reveals the historical injustices meted against the Maya people. It shows Landa’s role in liberating them from the Spanish incursion, his missionary work, and inhumane trials against the natives who had strayed to heathen practices. It underscores Landa’s sincere quest for the revival of the Mayans, which, however, subjected them to torture and inhumane treatment. Bibliography Clendinnen Inga. Ambivalent Conquests: Maya and Spaniards in Yucatan, 1517-1570.Advertisin g Looking for book review on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Cambridge: Cambridge University Press, 1989. Footnotes Inga Clendinnen. Ambivalent Conquests: Maya and Spaniards in Yucatan, 1517-1570. (Cambridge: Cambridge University Press, 1989), 17 Clendinnen, Ambivalent Conquests, 25 Clendinnen, Ambivalent Conquests, 25 Clendinnen, Ambivalent Conquests, 121 Clendinnen, Ambivalent Conquests, 78 Clendinnen, Ambivalent Conquests, 43 Clendinnen, Ambivalent Conquests, 71 Clendinnen, Ambivalent Conquests, 212

Theory Analysis of Madeline Leininger's Cultural Care Diversity and Essay

Theory Analysis of Madeline Leininger's Cultural Care Diversity and Universality Theory - Essay Example 62). Simplicity/Parsimony It’s argued that this theoretical perspective is not that of an overarching nursing theory, but instead simply offers theoretical insight into the nature of the cultural aspects of the nurse and client relationship without utilizing a reductionist methodology. In further articulating her theoretical perspective, Leidinger advanced a number of simplified terminologies to better convey the theory of cultural diverse care. Within this mode of understanding some of the primary such definitions include the understanding of care as, â€Å"to assist others with real or anticipated needs in an effort to improve a human condition of concern or to face death† and that of cultural care accommodation as, â€Å"creative nursing actions that help people of a particular culture adapt to or negotiate with oth- ers in the healthcare community in an effort to attain the shared goal of an optimal health outcome for client(s) of a designated culture† (Leidi nger pg. 8). These simplified definitions represent core elements of Leidinger’s theoretical perspective.

Terrorist group Al Qaeda Research Paper Example | Topics and Well Written Essays - 1750 words

Terrorist group Al Qaeda - Research Paper Example Many claim that the origins of the group go back to the Soviet invasion of Afghanistan, giving us a glimpse of the basis for the group from its inception. It is basically a stateless army made up of mostly Sunni Muslim’s who are willing to die for their cause. This paper is designed to explain Al Qaeda and to educate the reader about the dangers of the organization and what the global community is doing to protect itself from the radical group moving forward. Numerous attacks have been attributed to Al Qaeda, including embassy bombings, that attacks in Bali, and the horrific events that occurred on September 11, 2001. These, and other events like them, were brazen attacks that the organization proudly took credit for. There have been hopeful signs in recent years, however, of a weakened organization in light of numerous leaders being killed by enemy forces, such as Osama bin Laden. Whereas previously Al Qaeda had a strong leadership at the top that directed nearly movement of its followers, the group today lacks strong top-down management, resulting in many splinter groups that are formed in response (Fariborz, 2010). In addition, many members of Al Qaeda have branched off on their own, opting to carry out their own ideological principles that might be in conflict at some level with the organization as a whole. With all of the signs pointing to a weakened Al Qaeda today, the possibility exits to think that the danger is over, but this would be a mistake. Let us now take a look at the historical basis of Al Qaeda and why the future will most likely see a resurgence in the group purporting acts of terror throughout the world. Going back to the beginning, we know that Al Qaeda began largely as a result of Afghans rising up to fend off the Soviet occupation of Afghanistan. In order to win this war, multitudes of volunteers from across the Middles East arrived to fight in Afghanistan. These individuals were known at the Mujahideen, and they were known to be f ighters that would go to any length to defend their Muslim brothers. Naturally, a movement like this need tremendous capital resources, chief among them money. This is where Osama bin laden entered in. He quickly rose up to the person primarily responsible for bankrolling a new organization whose primary responsibility was infiltrating Mosques around the world to recruit Muslims to join the cause. The Mujahideen, then, more than any other factor, was largely responsible for defeating the Soviets and keeping Afghanistan a sovereign nation (Jones, 2012). With the war over, Osama bin Laden did return to Saudi Arabia, which is where he is from. While there, he worked feverishly in establishing a group that was designed to aid the veterans of the Afghan War. Many of these individuals had now moved on from Afghanistan as to fight in other wars that were going on around the world, all of which was viewed as a fight for the Muslim cause. As Osama bin Laden began to develop this organization , the need for recruiting more fighters and to raise more money became apparent. Out of this resolve was the basis for forming the organization we know today as Al Qaeda. While back in Saudi Arabia, bin Laden began studying on an even deeper level with various radical Islamic thinkers in the region. Many of these clerics and leaders were very interested in what he was doing, and indications are that he was starting to grow an elaborate organization even before the Iraq invasion of Kuwait in 1990.

Mapleland Fiber Network (MFN) Essay Example for Free

Mapleland Fiber Network (MFN) Essay The city of Mapleland, Oregon, which owns and operates its own power utility, built a fiber-optic network to monitor power meters at residents’ homes. The network is called Mapleland Fiber Network (MFN). Because MFN had more capacity than was needed to monitor meters, the city expanded its services to offer access to the network for citybusinesses. The businesses use the network to communicate with each other and to access the Internet. At the MFN headend, which is located with the city government offices, three routers and WAN links connect to the Internet for use by the city. The businesses on MFN also use these routers to reach the Internet. In addition to the business service, MFN also offers cable modem service to homes. A cable modem router at the MFN headend connects to the fiber-optic network. In the city neighborhoods, hybrid fiber-coax nodes bring coax cabling to each street and into the homes for cable modem Internet access. The MFN backbone consists of a fiber-optic Gigabit Ethernet network that runs through the city in a ring topology. The fiber-optic ring connects the hybrid fiber-coax nodes that bring coax cabling to each neighborhood. Also connected to the ring are six data routers. Each router links one or more Mapleland businesses to MFN via simple point-to-point connections. At the business, the fiber-optic network enters the building and connects to a media converter. A UTP cable connects to the media converter and typically to a 100-Mbps Ethernet switch. The switch links the business’s computers and servers in a star opology via UTP cabling. 1. Draw a network map that shows the topology of the MFN and how the main components are connected. 2. What other information would you gather to improve your map and add more detail? 3. Mapleland is considering expanding the MFN to include wireless access for its residences. What additional investigation will you do to prepare for a citywide wireless network? 4. What security concerns do you have for the wireless network?

Technology and the Invasion of Privacy Essay -- Exploratory Essays Res

Technology and the Invasion of Privacy As citizens of America we are all entitled to our rights of privacy. When something threatens this guaranteed privacy we tend to take extra precautions to prohibit prolonged violation. As the advancing world of technology continues to grow and expand, so do the amount of cases involving privacy invasion. Technology drives these privacy-invading crimes; however, crime also drives technology, creating a vicious cycle. Without technology an invader could not enter that of a stranger’s life. Conversely, without technology that same criminal would evade the law enforcers. So does technology protect citizens’ privacy, or does it expose one’s entire life? In regards to this question, one must consider: before the rise of the world of technology, privacy invasion was not a common issue. With this fact in mind it is not difficult to determine where the problem lies: technology threatens privacy. Computers are main technological features that allow criminals to step into unsuspecting victims lives. With a simple piggy-backing program hackers are able to track every keystroke made by the victim. One such program is called spyware, not to be confused with adware, which is often referred to interchangeably with spyware, but is potentially harmless (Louis 15). Spyware, hidden within downloaded software, implants itself deep within a computer’s hard drive, allowing it to track every move made by the user (Louis 16). Once inside a system, spyware can gather e-mail addresses, passwords, and credit card numbers. This gathered information is then transmitted across the internet to the author of the spyware, who then uses the newly gained information to determine which ads should target... ...and more anti-spywares that protect your computers from viruses, and better care taken by individuals (McGuire), Americans can begin to protect themselves from the privacy predators, and hopefully start a trend that will eventually put an end to the vicious cycle of technology vs. privacy.    Works Cited    McGuire, David.   "FTC Sues Spyware Suspects."   Washingtonpost.com Apr 2004. 9 Nov. 2004 <http://www.washingtonpost.com O'Reilly, John.   An Employer's Guide to Surveillance, Searches & Medical Examination.   Toronto: Thomson Canada Limited, 2003. "Protect Yourself Online."   Consumer Reports Sep. 2004:   12-19 Raphael, Louis.   "Spyware: Technology's Version of Big Brother." Computer Technology Review Feb. 2004: 12-16 Stead, Bette Ann.   Privacy and Rights In The Work Place.   Houston: University of Houston, College of Business Administration, 1998.

Intercultural Communication Essay on How Humor Envokes Emotion Essay

There are many factors in which effect one’s sense of humor in each particular region. Certain things and instances may reflect humor in a different way for each individual. Humor also varies in the sex of the individual also, because something a male would find funny a woman would find repulsive or vice versa. In Japan there are several instances in which humor is used either positively or negatively towards its own people. For instance, the Japanese are movie makers in which they convey these messages somewhat clearly in their storylines. They also have literature that stresses some issues of harsh Japanese tradition. Some Japanese films have comic elaboration on such matters such as ethnocentrism, stereotyping, individualism/collectivism and last but not least masculinity and femininity. The way that masculinity and femininity effect Japanese culture is by having the woman take a back seat in power. According to Hofstede’s concepts, they tend to focus more on achievement and success orientated goals instead of family values. The Japanese ratings on masculinity/femininity dimension in 1991 were -238, which indicate the country prefers masculinity over femininity. This to me tells me that because of such a high rating women in this country are under scrutiny because in high masculine cultures it is believed that men should be assertive and the women should be nurturing. Sexual inequality is regarded as beneficial and the quality of life for a woman is disregarded. (Lustig&Koesterp. 27-128) In some cases to show humor they will depict a woman in a room with men present and ask her to leave as a sign to her that it is a men-only meeting, in which case a Japanese man would find this amusing. This would show to another Japanese person that his actions are acceptable to the rigid gender roles they instill. In other cases such as in the work place, family priority isn’t of importance, for instance if a worker asked his boss for time off because his wife is sick or pregnant the boss would laugh in a condes cending way and deny his request. This would be humorous to the Japanese in the sense that it’s funny that the worker would make such an outrageous request, and for not showing any sympathy for the unfortunate. The Japanese culture believes in achievement and ambition in judging someone on their performance and results as a man, instead of having acceptance of equality for all. This in turn is the humor that the Japanese culture find amusing do to their viewpoints on masculinity and femininity.

Botany of a City Essay

The story of each community can be determined by its plant life. Plant life can determine what will inhabit the area and what the economy will thrive on. Atlanta, Georgia is no exception. When the first European explorers reached the upper Piedmont of Georgia, it was already inhabited by Creek Indians, also known as the Muskogee. The Creek Indians believed that there were supernatural powers attributed to all natural things. They used many plants in healing the sick and also believed that there were plants that would provide them with greater hunting powers. The majority of Creek territory was located in the hilly Piedmont. The vegetation was an oak-pine forest, composed of a mixed growth of oak, pine, sassafras, chestnut, and hickory trees. In Indian Territory, Creek lands were a mosaic of oak woodland, tall-grass prairie, and bottomland hardwood forest changing to a mixed long and short-grass prairie on the western periphery of their region. The bulk of the area encompassed a forested belt known as the Cross Timbers. â€Å"Creek Indians chose to settle in stream bottomlands, and tried to avoid the heavily timbered and tall-grass prairie areas. They favored areas that provided reliable wood qand water sources. Limited agriculture, widespread livestock husbandry, and increasingly dispersed tribal towns continued to characterize the Creek landscape. † (Swanton, 2000) This inhabitation of the Creek Indians extended into the early 1800s. The Decatur area was treatied over from the Creeks in 1820. Many people assume that Native Americans left the forests virtually untouched; however, this is not true. Native Americans cleared, farmed, and burned the landscape of Georgia, in some areas greatly impacting and changing the natural landscape. In the Atlanta area, indigenous populations apparently never attained sizable numbers. Therefore, their influence on the present Atlanta landscape probably was minimal. (Swanton, 2000) Many plants native to the Atlanta area were used by both the Indians and others for their medicinal value. The cornus florida (Dogwood tree) is a flowering tree that will reach a height of 25 feet at maturity with a 25 foot spread. A variety of Dogwood trees can be found throughout the country, but the red Dogwood is more common to the southern regions of the country. The red Dogwood grows in acidic, loamy, moist, rich, sandy, well drained, clay soils. The red Dogwood has red blooms that appear in the spring. This tree has glossy, red fruit eaten by birds when ripened in the fall. Flowering dogwood was used medicinally by a number of native North American Indian tribes who valued it especially for its astringent and antiperiodic properties. The dried root-bark is antiperiodic, astringent, diaphoretic, mildly stimulant and tonic. The flowers are said to have similar properties. A tea or tincture of the astringent root bark has been used as a quinine substitute to treat malaria and also in the treatment of chronic diarrhea. The bark has also been used as a to treat external ulcers and wounds. The inner bark was boiled and the tea drunk to reduce fevers and to restore a lost voice. A compound infusion of the bark and the root has been used in the treatment of various childhood diseases such as measles and worms. It was often used in the form of a bath. The fruits are used as a bitter digestive tonic. The 1830s to the 1930s was the time of great expansion of agriculture in the Georgia Piedmont. Cotton was a primary crop and land that was flat enough to plow became agricultural land. Even areas of forests were cleared for the production of cotton. This left the ground unprotected from erosion and the loss of topsoil. Cotton as a crop drains the soil of nutrients and in the 1930s the soils became poor. Many farms went bankrupt and farmers abandoned their fields. It wasn’t long before the pines quickly reclaimed most fields, and forestry became the agriculture of the Piedmont. Pines could survive in the poor soils, and the Piedmont gradually reforested, although it has not returned to its original state. From 1930 to 1960, Atlanta slowly grew from a primarily suburban and rural city to a large urban city. Further growth took place from 1965 to present. This period of time saw tremendous residential, industrial, and transportation growth. Atlanta became the great international city that it is today. This expansion eliminated many of our trees, changed drainage patterns, increased impermeable surfaces, and fragmented and isolated habitat patches. (Livingston & Shreve, 1921) Cotton was a primary contributing factor to the growth of Atlanta’s agricultural industry. Cotton grows in a warm climate, with rich soil. Cotton requires a 160-day frost free growing period. Cotton is unique in that the entire plant can be utilized in different ways. The fiber or lint is used in making cotton cloth. Linters provide cellulose for making plastics, explosives, high quality paper products and processed into batting for padding mattresses, furniture and automobile cushions. The cotton seed is crushed and separated, with the oil being used for cooking, and the hulls being used as meal for livestock, or fertilizer. Cotton is a labor intensive crop and expanded the role of slavery in the south. Without the use of slave labor, it is unlikely that farmers would have been able to produce enough cotton to survive. Prior to the Civil War, the cotton industry was challenged as slaves and land became more expensive and harder to find. Farmers tried to plant cotton anywhere they could find, using even poor soil. Cotton growing was proving to be profitable and anyone who could take part in the industry did. With the use of slave labor and the boom of the cotton industry, there became a division of class and race in Atlanta’s society. (www. georgianencyclopedia. com) As a mainstay of the Atlanta agriculture, cotton expositions became a way for Atlanta to attract visitors and expand their economy. Atlanta held its first cotton exposition, the International Cotton Exposition in 1881. The purpose of the exposition was to expand trade, and boost the economy. The International Cotton Exposition was host to more than 200,000 people and lasted for two and a half months. Those who promoted and hosted the exposition were doing so to expand the economy and create an industrial center in Atlanta. The fierce competition in the cotton industry would also lead to the demise of the Atlanta countryside, as farmers leveled forests in order to create more land for the farming of cotton. (Parkins, 1938) The yellow pines played a major role in the development of the railroad in Atlanta and the railroad provided for the growth and expansion of Atlanta and its economy. It was the growth and expansion of the agriculture surrounding Atlanta that created the need for expansion in the transportation industry, namely the railroad. Effective and efficient transportation was needed. Atlanta was growing at rate faster than any other southern city. Competition between communities in the south propelled the expansion of the railroad to Atlanta. Local politicians were aware that transportation would provide for economic prosperity. Atlanta was given railroad connections with the seacoast in 1845. Atlanta’s growth was in part due to its geographic location. The creation of the southern terminus of the first railroad in northern Georgia, the Western and Atlantic, fixed its location and it became a crossroads of railroads in the early 1850’s when a line was built northwestward from Augusta and another from Atlanta to Montgomery. The railroad also brought with it challenges during the Civil War. As a central hub, it was the seat of large manufactures for the Confederate army and a depot for supplies, and sustained major damage during the war. The railroad provided Atlanta with an ability to maintain its trade with the world. (Parkins, 1938) Atlanta was rich in resources to assist in building the railroad. The yellow pines were used as railroad ties and provided timber for construction. The Longleaf Pine is an evergreen that grows mainly along the southern border and the western edge of the United States. In its mature state it will 60 to 80 feet in height, with a 30 to 40 foot spread. The Longleaf Pine grows in alkaline, loamy, rich, wide range, clay soils. The Longleaf Pine thrives in full sun to partial shade. The Longleaf Pine trunk has scaly, coarse, light, orange-brown bark with upright branches forming an oval, open crown. The flexible, dark green needles are up to 18†³ long, and the large, spiny cones are up to 10†³ long and may persist on the tree for two years. For the first five to seven years, the pine stays in a tufted, grass-like stage after germination, growing slowly while the root system develops. It is drought tolerant once the tree is established. Following the grass stage, it grows at a medium to fast rate. The inch long clusters of new growth are silver white during the winter. The roots are sensitive to disturbance during construction. This tree provides food and cover for wildlife, including the now endangered red-cockaded woodpecker. Squirrels, quails, brown-headed nuthatches, and turkeys eat the seeds. (www. georgianencyclopedia. org) Today only 3 million acres across the South contain some longleaf forests, and of that only about 12,000 scattered acres retain an old-growth component with a biologically diverse understory. One study estimates that Georgia maintained more than 4 million acres of longleaf forest in 1936, while just 376,400 acres remained in 1997. The longleaf pine is considered to be the dominant tree species in this ecosystem and is essential to its existence. It is in its understory where the diversity of this system exists and has therefore been threatened. â€Å"In fact, the longleaf pine, grassland forest may well be the most diverse North American ecosystem north of the tropics, containing rare plants and animals not found anywhere else. The understory throughout the longleaf range contains from 150 to 300 species of groundcover plants per acre, more breeding bird than any other southeastern forest type, about 60 percent of the amphibian and reptile species found in the Southeast, and at least 122 endangered or threatened plant species. † (www. georgianencyclopedia. org) Atlanta is a city rich in history and diversity, much of which was created and sustained by its ecology and plant life. It was the plant life that sustained the Creek Indians until their expulsion. Plants, such as the cornus florida were used medicinally among many others. In a time period when modern medicine was not available, it is likely that these medicinal plants played a critical role in everyday life. The role of cotton in the development and subsequent effects to Atlanta cannot be overstated. As a primary crop, it afforded for the growth of the city but came with a cost to its environment and to its citizens. The cotton industry is largely responsible for the race relations and much of the civil unrest that occurred in Atlanta and the southern regions of the United States. Competition that took place for resources resulted in the destruction of forest lands and the establishment of a class society. Cotton also took its toil on the very soil in which it was grown, depleting it of nutrients needed to grow further crops. Although it was important to the economy of the Atlanta area, the result of forced growth and competition was not a successful venue for Atlanta. The Longleaf Pine was only one of a large variety of pine trees that grow in the Atlanta area. The Longleaf Pine provided high-quality lumber for building materials; raw materials for the naval stores industry, and forage for livestock. As with other resources in the Atlanta area, the overuse of forest lands, and the competition for resources depleted the forest and led to a decline in the population of the Longleaf pine. The creation of a large-scale timber industry furthered the decline of the forest area. Atlanta, rich in resources, is a good example of poor management of the land by it inhabitants. Resources that were once plentiful were depleted in order to build industry and create profits. Works Cited Livingston, Burton E. , and Forrest Shreve. The Distribution of Vegetation in the United States: As Related to Climatic Conditions. Washington, DC: Carnegie Institution of Washington, 1921. Questia. 26 Jan. 2007 . New Georgia Encyclopedia. The Longleaf Pine Ecosystem. www. georgianencyclopedia. com 26 Jan. 2007 < http://www. georgiaencyclopedia. org/nge/Article. jsp? id=h-2200&hl=y> Parkins, A. E. The South: Its Economic-Geographic Development. New York: Wiley, 1938. Questia. 26 Jan. 2007 . Swanton, John R. Creek Religion and Medicine. Lincoln, NE: University of Nebraska Press, 2000. Questia. 26 Jan. 2007 . Tang, Anthony M. Economic Development in the Southern Piedmont, 1860-1950: Its Impact on Agriculture. Chapel Hill, NC: University of North Carolina Press, 1958. Questia. 26 Jan. 2007 .

Spirit Theoretical Foundations of Advanced Nursing

Spirit Theoretical Foundations of Advanced Nursing There are a lot of English words and vocabularies used differently by people with diverse personalities when speaking, reading or writing, to convey a particular message. It is mind-numbing and unimaginable to think of a world where people, places or objects would be referred to using one word or a limited number of words.Advertising We will write a custom essay sample on Spirit: Theoretical Foundations of Advanced Nursing specifically for you for only $16.05 $11/page Learn More There are however, particular English words that have multiple interpretations and uses. This paper shall look at the various interpretations of the word ‘spirit’, and its uses in the field of nursing. The word spirit is used in reference to the part of a human being that is associated with the mind, will, and feelings. This description of the word spirit gives us the concept of spirituality, which according to Mauk (2004), can be defined as â€Å"the core of a personâ €™s being, involving one’s relationship with God or a higher power†. An individual’s spiritual health is evaluated based on their internal and external traits, and not on the basis of the factors that may result in their spiritual health. People who are said to be spiritually healthy are observed to have a clear perception of the world that enables them to understand reality, as well as provide them with a coherent belief system. This clear perception is a product of their belief in a higher power or larger reality. The word spirit is also used to refer to a petroleum distillate that is used as a degreaser, or an industrial cleaning agent (Irvin, 1997). This spirit is also referred to as Stoddard solvent. White spirit, also referred to as mineral spirit, is a clear liquid that is distilled from petroleum. This spirit is an organic solvent that is used in painting and decorating, as an alternative to turpentine when thinning paints and cleaning paint brushes. Another use for the mineral spirits is in degreasing and cleaning of machinery, due to its low volatility. Mineral spirits can also be used as a lubricant for screws (Irwin, 2007). Spirits are a familiar ingredient in the manufacture of alcoholic drinks, garnishes and mixers (Arnold, 2005). Lichine (1987), defines spirits as â€Å"Unsweetened, distilled, alcoholic beverages that have an alcohol content of at least 20%†. Spirits are made from the distillation of alcohol; a process that involves heating the alcohol until it vaporizes, before it is cooled and condensed.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Sollier (1912), provides us with the fourth interpretation of the word spirit; an intangible being with the ability to influence human events. Occurrences such as voluntary determinations, which are divine, are viewed as supernatural by people who advocate a determin istic view of the world that does not believe in free will (Sollier, 1912). There is a particular kind of spirit that is used to treat fainting. The aromatic ammonia spirit is used as a respiratory stimulant in syncope, weakness, or threatened faint (McCrory, 2006). The word spirit can also be used in the field of nursing as a synonym for vivacity. In the profession of nursing, the metaphor, ‘spirited nurse’ can be used to show passion and dedication to helping others. Such a nurse can be said to be highly motivated, and one who seeks to make a difference in their profession. Reaching out to those in need is as simple as extending a hand. The spirit of nursing, in my practice, is evident beyond clinical application. My involvement symbolizes the caring nature that is carefully interwoven into the methodical details of nursing. The body reflects the notion of integration of the body and spirit. â€Å"Spiritual care can be a natural part of total care, which fits easily into the nursing process of assessment, nursing diagnosis, planning, implementation and evaluation† (Jenkins, Wikoff, Amankwaa, Trent, 2009). The term holistic nursing is used to refer to the healing process in entirety. Healing the whole person involves the body, mind and spirit, of both the patient and the care-giver or nurse. It is vital for the nurses, as care-givers, to learn how to take good care of the themselves, in order to improve their effectiveness. Good care looks into physical, emotional and spiritual well being. According to Murray (2001), the spiritual dimension tries to be in harmony with the universe by going outside a person’s own power. The spiritual dimension also â€Å"strives for answers about the infinite, and especially comes into focus or sustaining power, when the person faces emotional stress, physical illness, or death† (Murray, 2001).Advertising We will write a custom essay sample on Spirit: Theoretical Foundations of Advanc ed Nursing specifically for you for only $16.05 $11/page Learn More It is the role of nurses as caregivers to provide their patients with holistic nursing, since there are numerous positive effects of spirituality on health, well-being and life satisfaction. Spiritual care provides the patients with a sense of serenity and well-being, even in their agony or sorrow due to illness. This is important in the recovery process of patients, since studies have indicated higher chances of survival for patients who have a sense of meaning (Jenkins, Wikoff, Amankwaa, Trent, 2009). According to Roberts (1925), the spirit of nursing is indestructible, as it comprises qualities such as courage, truthfulness, tolerance, courtesy, generosity, benevolence, compassion and sympathy. She compares the spirit of nursing to the tender care a mother gives to her children. This is the spirit that allows nurses to volunteer in societies such as Red Cross, since such people are brave even i n the face of discouragement (Roberts, 1925). References Arnold, J. P. (2005). Origin and History of Beer and Brewing: From Prehistoric Times to the Beginning of Brewing Science and Technology. Cleveland, Ohio: Beerbooks. Irwin, R. (1997). Environmental Contaminants Encyclopedia Mineral Spirits Entry. Fort Collins, Colorado: Natural Park Services, Water Resources Division. Jenkins, M. L., Wikoff, K., Amankwaa, L. Trent, B. (2009). Nursing the spirit. Nursing Management , 40(8), 29-36. Lichine, A. (1987). Alexis Lichines New Encyclopedia of Wines and Spirits. New York: Alfred Knopf.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Mauk, K. L. Schmidt, N. K. (2004). Spiritual Care In Nursing Practice. Philadelphia: Lippincott. McCrory, P. (2006). Smelling Salts. British Journal of Sports Medicine , 659-660. Murray, R. B. Zentner, J. P. (2001). Health Promotion strategies through the life span. Upper Saddle River, NJ: Prentice Hall. Roberts, M. M. (1925). The Spirit of Nursing. The American Journal of Nursing , 25(9), 734-739. Sollier, J. (1912). Supernatural Order. New York: Robert Appleton Company.

The Best Multiplication Table + 9 Tips for Easy Multiplication

The Best Multiplication Table + 9 Tips for Easy Multiplication SAT / ACT Prep Online Guides and Tips Whether you're planning to take the SAT soon or just want tobrush up on your basic math skills, knowing your times tables and multiples is a vital part of understanding math. Here, we give you free printable multiplication table PDFs and go over the nine rules you should know about multiplication. Multiplication Table 12 x 12 Below is a 12 x 12 multiplication chart showing all multiples of the numbers 0-12. To use this chart, look for the two numbers youwant to multiply together on the top row and in the leftmost column, and then find the box that connects these two numbers together. For example, if you’re trying to find the product of 7 and 5, you'd look for 7 in the leftmost column and 5 in the top row, and then see where these two meet in the middle (35). (You can also look for 7 in the top row and 5 in the left column- as we’ll explain, the order in which you multiply doesn’t actually matter!) 0 1 2 3 4 5 6 7 8 9 10 11 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 2 3 4 5 6 7 8 9 10 11 12 2 0 2 4 6 8 10 12 14 16 18 20 22 24 3 0 3 6 9 12 15 18 21 24 27 30 33 36 4 0 4 8 12 16 20 24 28 32 36 40 44 48 5 0 5 10 15 20 25 30 35 40 45 50 55 60 6 0 6 12 18 24 30 36 42 48 54 60 66 72 7 0 7 14 21 28 35 42 49 56 63 70 77 84 8 0 8 16 24 32 40 48 56 64 72 80 88 96 9 0 9 18 27 36 45 54 63 72 81 90 99 108 10 0 10 20 30 40 50 60 70 80 90 100 110 120 11 0 11 22 33 44 55 66 77 88 99 110 121 132 12 0 12 24 36 48 60 72 84 96 108 120 132 144 We also offer two free printable PDFs of this 12 x 12 multiplication chart. The first table is in portrait mode,andthe second table is in landscape mode. Click the thumbnail for the version of the multiplication table you’d like to print out: There are many ways you can use this multiplication table to your advantage. If you’re in high school and planning to take the SAT or ACT soon, you can use this chart to help you remember basic multiplication pairs and multiples likely to come up on the SAT or ACT Math sections. Being able to quicklydo mental math on tricky problems involving multiplication can effectively reduce the time you spend attempting to solve the problem. This chart will also teach you to avoid relying too much on your calculator on the SAT/ACT Math sections. We recommend printing out a copy of this multiplication table and either hanging it up by your desk or study areaor placing it in your binder for school so you can refer to it often to help you memorize the most common multiples. Time to turn on your brain! 9 Fundamental Rules for Remembering Multiples As you use the multiplication table above, make sure you know all the basic rules for remembering multiples and how they work. Below, we go over the most common multiplication rules you should have memorized. Rule 1: Order Doesn’t Matter in Multiplication If all you’re doing is multiplying two or more numbers together- and aren’t doing any other math function such as adding, subtracting, or dividing- then the actual order of those numbers doesn’t matter. In other words, 8 x 4 is the same exact problem as 4 x 8 (both equal 32). This rule also works if you’re multiplying more than two numbers together. For example, 2 x 3 x 4 can be written as 2 x 4 x 3, 3 x 4 x 2, etc. Regardless of the order of the numbers being multiplied, this equation will always come out to 24. This means that with the multiplication chart above, you may look for numbers in either the top row or the leftmost column. It doesn’t matter whether you’re connecting the 8 in the top row and the 4 in the left column, or the 8 in the left column and the 4 in the top row. Both ways will give you the same answer of 32. Note, however, that the order doesmatter when you’re doing more than just multiplying numbers together.For example, if you’re multiplying and adding numbers in a problem, you’ll need to follow the order of operations to solve it correctly. Many people use the acronym PEMDAS (parentheses, exponents, multiplication, division, addition, subtraction) to help them recall the correct order in which they must perform calculations to solve a math problem. An easy way toremember this acronym is with the phrase, "Please excuse my dear Aunt Sally." Rule 2: All Multiples of Even Numbers Are Even No matter which even number you choose- whether it’s as low as 2 or as high as 33,809,236- all multiples of even numbers will always be even as well. Don’t believe me? Just look back at the multiplication table above. If you look at the column under 6, for example, you’ll see that all multiples of 6 are, in fact, even numbers! These multiples include 12, 18, 24, 30, 36, etc. A number is even if the digit in the ones place is even (in other words, if it ends in 0, 2, 4, 6, or 8). This rule works because whenever you multiply an even number by another even number or by an odd number, the product will always be even.Here are the formulas that illustrate this: even x even = even even x odd = even Rule 3: All Multiples of Odd Numbers Follow an Even-Odd Pattern Unlike Rule 2, all multiples of odd numbers aren’t, in fact, odd! Rather,multiples of odd numbers will always follow an even-odd pattern. What do I mean by this? Let’s look at an example. Take the odd number 7. Below are the multiples of 7. Each multiple has been highlighted in either yellow (even) or blue (odd): 0 1 2 3 4 5 6 7 8 9 10 11 12 7 0 7 14 21 28 35 42 49 56 63 70 77 84 As you can see, the multiples of 7, an odd number, follow a clear pattern of even, odd, even, odd, and so on. This pattern works because of a fundamental rule in math: an odd number multiplied by an even number will always be even, but an odd number multiplied by an odd number will always be odd. Here are the formulas to help you remember this concept: odd x even = even odd x odd = odd Nature has patterns just like math does. Rule 4: The Only Multiple of 0 Is 0 As you likely noticed in the multiplication chart above, any time you multiply 0 by a number- whether that number is 5, 0.0004758, or 6,783,390,391- the product will always equal 0. Basically, since any number times 0 is equal to 0, all multiples of 0 are therefore 0 as well. Rule 5: A Multiple of 1 Always Equals the Number Being Multiplied Whenever a number- no matter how small or big it might be- is multiplied by 1, the answer will be equal to the original number you started with. For example, 9 x 1 = 9.And 12,351 x 1 = 12,351. Here are some multiples of 1 taken from the chart above: 1 2 3 4 5 6 7 8 9 10 11 12 1 1 2 3 4 5 6 7 8 9 10 11 12 Rule 6: All Multiples of 5 End in 0 or 5 If you look at the multiplication chart above, you’ll notice that all multiples of 5 end in either a 0 or 5. Knowing this makes it easy to remember what numbers are multiples of 5, even if they’re super high. In short, anything that ends in a 5 or 0 is for sure a multiple of 5. Here is a small chart showing some of the multiples of 5: 0 1 2 3 4 5 6 7 8 9 10 11 12 5 0 5 10 15 20 25 30 35 40 45 50 55 60 Rule 7: For Multiples of 10, Just Add a 0 To find a multiple of 10, all you need to do is add a 0 to the end of the number being multiplied by 10. So if you have the problem 10 x 27, you should know right away that the answer is 270 (27 with a 0 added to the end of it). This rule also means that all multiples of 10 end in 0 (this is similar to Rule 6, which states that all multiples of 5 end in either a 5 or 0). In other words, any number you see that ends in a 0, whether it’s 640 or 4,328,120, will be a multiple of 10. Here’s a chart showing some common multiples of 10: 0 1 2 3 4 5 6 7 8 9 10 11 12 10 0 10 20 30 40 50 60 70 80 90 100 110 120 Zerocan be a very useful number in multiplication. Rule 8: Up to 11 x 9, All Multiples of 11 Are Repeated Digits As the multiplication table above shows, all multiples of 11 up to 11 x 9 are equal to the digit being multiplied repeated once. So if you multiply 11 by 6, for example, the answer will be 66 (you just repeat 6- the number being multiplied by 11). Note that this trick only works up to factor 9. Once you hit 10, the product will not equal two repeated digits. Here are the multiples of 11 using the factors 1-9: 1 2 3 4 5 6 7 8 9 11 11 22 33 44 55 66 77 88 99 Rule 9: For 12, Multiply by 10 and 2 Then Add Together Multiples of 12 can be difficult to memorize and a little overwhelming, but there’s an easy trick you can use to quickly find any multiple of 12. All you have to do is multiply the factor (the number being multiplied by 12) by 10, multiply that same factor by 2, and then add these together. This might sound complicated, but it’s really not! Written out as an equation (in which a is any factor of 12), this trick would look like this: 12a = 10a+ 2a Let’s walk through an example. Say you want to find the product of 12 x 9. The quickest way to do this would be to first multiply 9 by 10; this gives us 90.Next, multiply 9 by 2 to get 18. Finally, add together 90 and 18. This gives us108, which is the answer to our original problem: 12 x 9. Try this trick with other factors and then double-check your answer with the multiplication chart or a calculator. What’s Next? Want to brush up on other basic math skills? Then check out our expert guides on how to find the mean of a data set and how to use the acceleration formula. Need help preparing for the SAT/ACT Math section?Learn everything you need to know about what kinds of topics are tested on SAT Math and ACT Math.

HR article review Essay Example | Topics and Well Written Essays - 250 words

HR article review - Essay Example With an identified knowledge gap in the relationship between human resource practices and employees’ performance, the study investigated relationships between human resource management practices such as recruitment and selection, training and development, employees’ participation, reward, maintenance, and separation, and employees’ performance. A cross sectional survey design was implemented and data collected a sample of 285 participants, out of which 198 offered the required information. A scale was used to aid data collection and regression analysis used to investigate relationships between the different human resource management practices and employees’ performance. Results identified significance of some of the human resources practices but not all. Recruitment and selection, level of employee involvement in an organization, reward, and maintenance had significant effects on employee performance. Other practices identified insignificant relationships to employee performance. The factors were further correlated and the authors recommends continuous evaluation of the human resource management practices in an organization because of effects of time factor and the developed knowledge is significant and comprehensive to human resource management that deals with issues relating to organizations’ employees (Tabiu and Nura 247- 256). Tabiu, Abubakar, and Nura, Abubakar. â€Å"Assessing the effects of human resource management (HRM) practices on employee job performance: A study of USMANU Danfodiyo University Sokoto†. Journal of Busines Studies Quarterly 5.2 (2013), 247-259,

How important were Hadrians trips around the Empire in establishing Essay

How important were Hadrians trips around the Empire in establishing his policies of consolidation - Essay Example pulations and territories in it, Hadrian’s trips became the turning point and the crucial element of the successful consolidation: Hadrian’s trips did not simply bring the territories and populations back to the political and social order, but under Hadrian’s leadership, the territories that had been separated before became one, cohesive and increasingly effective mechanism of the imperial domination. That the years of Hadrian’s political ruling were not easy is difficult to deny: Hadrian was met with the utmost displeasure on the side of other political leaders and the public itself. Hadrian had to abandon many territories and provinces won by Trajan and destroyed the theatre which Trajan had created in the Campus Martius (Anonymous 1921, P29). As the time passed, Hadrian was no longer capable of enduring the pressure of his political opponents and had to devise a strategy that would consolidate the empire and would, simultaneously, strengthen his political position. In the situation Hadrian was in, he did not see the way to consolidate the empire other than to set out on a trip across the imperial possessions. The fact is that Hadrian led his people not by violence but by dignity (Cassius Dio 1925, P437). Although â€Å"the Alexandrians had been rioting, and nothing would make them stop until they received a letter from Hadrian rebuking them, so true is it that an emper or’s word will have more force than arms† (Cassius Dio 1925, P441). Hadrian’s trips highlighted the turning point in the political and territorial development of the Empire: they put an end to the existing conflicts and began the new era of consolidation under Hadrian. Campania was the first on Hadrian’s way to consolidation. There, Hadrian aided the region by giving them gifts and benefactions (Anonymous 1921, P31). The role of Hadrian’s traveling to Campania is difficult to underestimate. He was able to choose and attach the most prominent men to his train of friends (Anonymous