The War Policy Of Bombing Cities Essay - 1647 Words

Arguments against the statement: 1) The Japanese were Warned Supports of the atomic bombs point out that Japan had been warned and given time to surrender. On July 26, the Potsdam Declaration was sent to Japan as a final ultimatum to accept unconditional surrender. The Allies would accept nothing but unconditional surrender with the document being concluded with â€Å"We call upon the Government of Japan to proclaim now the unconditional surrender of all the Japanese armed forces †¦ the alternative for Japan is prompt and utter destruction.† In terms of warning, the US had dropped some 63 million leaflets on 35 cities warning citizens that if they didn’t surrender, Japan would be subjected to more bombing and eventual atomic bombing in an attempt to force the government. 2) Justification as a result of the War Policy of Bombing Cities The War Policy of Bombing Cities is the act in which cities are levelled and despite being morally questionable and distasteful; supporters say that because Truman had inherited the policy from Roosevelt, this made dropping the atomic bombs just an extremity of city bombing. This policy had been used as early as 1932 when Japanese planes bombed Chapei. It was further seen to be used by the Axis when Italy started its conquest of Ethiopia in 1935-1936 and by the Germans as part of an incursion in the Spanish Civil War. It had also been used by the Allies previously to Japan when the British and Americans had started their retaliation against GermanyShow MoreRelatedHiroshima And Nagasaki Bombing Of Hiroshima1206 Words   |  5 PagesWorld War Two Hiroshima and Nagasaki Bombing The Bombing In 1945, the US dropped 2 atomic bombs on the cities Hiroshima and Nagasaki in Japan, causing hundreds of thousands civilian deaths. Some people say that this act helped to end the world war and save more lives, but others think that it was not needed and wasn t the cause of the Japanese surrender. Sequence of Events 5th August 1945 President gives approval to use bombs 6th August 1945 Bombing of Hiroshima 9th August 1945 Bombing of NagasakiRead MoreThe Utilisation Of Nuclear Weapons On The Japanese Cities Of Hiroshima And Nagasaki1580 Words   |  7 PagesThe utilisation of nuclear weapons on the Japanese cities of Hiroshima and Nagasaki is a hotly debated topic amongst historians. With the consent of the United Kingdom (UK) and the United States of America (USA) as outlined in the Quebec agreement, the United States of America dropped nuclear weapons on the Japanese cities of Hiroshima and Nagasaki in August 1945, during the final stage of World War II. These two bombings, which killed at least 129,000 men, women and children are considered a triumphRead MoreThe Threat Of The Atomic Bombs1467 Words   |  6 Pagesa president has ever been faced with. This decision, of course, being whether to drop the atomic bombs on Japanese cities, not drop the bombs at all, or do a demonstration by dropping a bomb in the ocean near Tokyo. Truman eventually chose to drop the atomic bombs on both Hiroshima and Na gasaki in August of 1945. This choice to drop the atomic bombs was right because these bombings assisted in slowing the expansion of the Soviet Union, changed the Japanese never-give-up mentality, and prevented theRead MoreHiroshima; Right or Wrong? Essay992 Words   |  4 Pagesunnecessarily kicking someone when they are already down. The Japanese wanted peace and tried to surrender, the only condition was that they could keep their emperor. The U.S. declined and said they had to have an â€Å"unconditional surrender.† After the bombing, the U.S. let Japan keep their emperor anyway. The U.S. could have saved so many lives if they had just let the Japanese surrender earlier, considering they gave them their one condition they requested. It seems cruel and impractical of the U.S, becauseRead MoreThe Atomic Bombs On Japanese Cities1454 Words   |  6 Pagesa president has ever been faced with. This decision, of course, being whether to drop the atomic bombs on Japanese cities , not drop the bombs at all, or do a demonstration by dropping a bomb in the ocean near Tokyo. Truman eventually chose to drop the atomic bombs on both Hiroshima and Nagasaki in August of 1945. This choice to drop the atomic bombs was right because these bombings assisted in slowing the expansion of the Soviet Union, changed the Japanese never-give-up mentality, and prevented theRead MorePerspective And Perception Of An Event1619 Words   |  7 Pagesin the United States Air Force, while her mother was in Vietnam. To her, the Vietnam War was so controversial because her mother was Vietnamese and she was coming to America. This event impacted her life because it really was the starting point of her life; without it, her father would have never met her mother, and she would have never existed. After she grew up and learned about the war, her perception of the war was that it gained bad publicity, because Americans were looking down on the VietnameseRead MoreThe Video Titled World War II1008 Words   |  5 Pagestitled World War II Part 1#35 focuses on the events that were taking place in America before the actual engagement in the war began and the manner in which the US got into the war. The video also focuses on the fighting that the US was engaged in concentrating on such aspects as the military tactics utilized and their impact on the war. The main thrust of the army tactics explored is focused on aerial warfare and specifically the massive bombings that took place until the dropping of the war-ending atomicRead MoreThe Governments Response to the Oklahoma City Bombing Essay1270 Words   |  6 PagesThe Governments Response to the Oklahoma City Bombing The Oklahoma City Bombing affected many Americans, including the President of the United States. From the start the White House immediately dispatched the FBI. The initial reaction was to close the airports, but that would infringe on civil liberties. Government intervention with this tragedy would help many victims family members cope with the loss of their loved ones. Presidential response as wellRead MoreForeign Policy During World War II847 Words   |  4 PagesForeign policy, in its most general sense, is the relations of one country to another on the international stage. It can strengthen or destroy administrations, create or tarnish legacies, and ensue or conclude conflicts. But regardless, foreign policy contributes to the creation of significant and noteworthy history that future generations can create precedents from; this includes events and decisions that occurred in the twentieth century. Throughout this time, the United States was involvedRead MoreThe Morality of the U.S. Bombing Hiroshima1348 Words   |  6 PagesThe Morality of the U.S. Bombing Hiroshima On August 6 and 9, 1945, the only atomic bombs ever used in warfare were dropped on the Japanese cities of Hiroshima and Nagasaki. The mass destruction and numerous deaths caused by those bombs ultimately put an end to World War II. Was this the only way to end the war, however? Could this killing of innocent Japanese citizens had been avoided and the war still ended quickly. This paper will go into this controversial topic.

Is Dualism Best The Nature Of Consciousness Essay

Student ID Number: 00180694 November 2rd, 2016 Philosophy 101: Introduction to Philosophy Professor Bayne Dualism Best Explains the Nature of Consciousness The three theories we have discussed so far are the dualism theory of Plato and Descartes, the Aristotelian theory, and the Physicalism (identity) theory of Place and Strong. The identity of consciousness means that if you have the same consciousness, you are the same person, and if not conscience, you are not the same person. The thing that remains constant throughout all states of consciousness is that it is physically the same human being. For example, the drunk person and the sober person are the same human being, but may not be the same person. We are the same human being throughout our lives but we are not the same person, so our consciousness changes as we grow. The Aristotelian theory and the Physicalism theory of Place and Armstrong make strong points about the nature of consciousness, but Plato and Descartes’ theory of Dualism offers the best explanation of the natural state of consciousness. Aristotelian Theory Arist otle questions if the body and soul are both independent things. He claims that if affections of the soul can be separated, then the soul and body are separable. He stresses that we should think of the soul as being similar to the body. Aristotle believes that not any soul can be matched with any body. For example, an animal’s soul cannot go in a human body because they have differentShow MoreRelatedRene Descartes Concept Of Dualism And Then Defend My Preferred Alternative Among The Options Paul M. Churchland1513 Words   |  7 PagesIn this paper, I will examine the principal merits and challenges of Renà © Descartes’ concept of dualism and then defend my preferred alternative among the options Paul M. Churchland discusses. After briefly defining Cartesian Dualism, I will show that its principal merits are that it is consistent with common sense and that it is able to explain phenomena that appear mental in nature. Next, I will show that its principal challenges ar e its failure to adequately explain how the mind and the body canRead MoreIntentionality And Consciousness And The Characteristics Of The Mental1441 Words   |  6 PagesIntentionality and Consciousness and the Characteristics of â€Å"The Mental† All of us try and explain the great mystery that has pondered ancient and modern philosophers. What constitutes our mental thoughts? Putting characteristics together to describe â€Å"The Mental† is something that Graham has done in order to try and explain the ongoing phenomenon of the Mind-Body problem. Philosophers and writers, including Graham, have developed, and held onto the ideas that Intentionality and Consciousness are directlyRead MoreEssay On Mind Body Argument1409 Words   |  6 Pagesthe body which sounds quite poetic nature, but with all emotional feelings aside what would be the actual scientific, cynical some could argue, way of actually addressing the Mind-Body Problem? Since there is very limited evidence that people can observe physically then it is apparent that the idea of Dualism is quite outlandish. Typically, when an argument accounts for unobservable facts and rather theoretical notions it is deemed to be be incorrect by nature as they are based on p ersonal opinionsRead MoreCartesian Dualism And Transhumanism : Theories Within Their Time Contexts1510 Words   |  7 PagesCartesian dualism and transhumanism are both controversial theories within their time contexts. Leahey (2004) describes Descartes dualism as the separation of the body and the soul. The soul is immaterial and is the location for thought, consciousness, and the Cartesian Theatre, and controls the actions of the material body. Transhumanism theorises that technology will enhance and supersede human evolution (Elkins 2011,) as technology will become an extension of ourselves, or already is. I will exploreRead MoreThe Problem Of Separation And Dualism1399 Words   |  6 Pagessuggests a problem of separation and dualism. Dualism shall be claimed, it is an intuitive position; it offers an explanation of the mind and body in terms of substances (Descartes, 1641) or properties (Strawson, 1959), in which the mind is somehow considered as a non-physical thing, thus se parated from the physical world. In contrast, a rival view is that there are only physical things, hence there is no separation between mind and body as suggested by dualism, and that the mind is most accuratelyRead MoreThe Problem Of Separation And Dualism1399 Words   |  6 Pagessuggests a problem of separation and dualism. Dualism shall be claimed, it is an intuitive position; it offers an explanation of the mind and body in terms of substances (Descartes, 1641) or properties (Strawson, 1959), in which the mind is somehow considered as a non-physical thing, thus separated from the physical world. In contrast, a rival view is that there are only physical things, hence there is no separation between mind and body as suggested by dualism, and that the mind is most accuratelyRead MoreThe Problem Of Separation And Dualism1399 Words   |  6 Pagessuggests a problem of separation and dualism. Dualism shall be claimed, it is an intuitive position; it offers an explanation of the mind and body in terms of substances (Descartes, 1641) or properties (Strawson, 1959), in which the mind is somehow considered as a non-physical thing, thus separated from the physical world. In contrast, a rival view is that there are only physical things, hence there is no separation between mind and body as suggested by dualism, and that the mind is most accuratelyRead MoreA Dialogue Between Descartes and Me1851 Words   |  7 Pagesto your traditional views of dualist nature of the person based on what these men have had to say on the topic. Descartes: I see - I know these thinkers very well. My dualist views lead me to believe that the mind is a nonphysical entity distinct from our bodies. It can be associated with our consciousness and self-awareness and separated from the material attributes of our bodies. I have concluded that our minds do not follow the traditional laws of nature associated with our bodies, and are thusRead MoreThe Concept of Dualism Essay1013 Words   |  5 Pagesmachinequot; form of substance dualism best solves the mind body problem. My views in this area have been influenced by my twelve years of Catholic education. The soul, or mind, depending on your level of belief, was a complete and separate entity and was the center of a human being. The body was an ambulatory device that the soul directed. The idea that the mind is a separate entity and that it is independent of the physical body is the central point of substance dualism. nbsp;nbsp;nbsp;nbsp;nbsp;Read MoreI, Myself, And My Body1222 Words   |  5 Pagesa stand on the issue. While Dualism may spilt mind and body, monism is the belief that the mind and body are together one. Each of these beliefs can be broken down into types, justifying monism or dualism. Though each have been discussed, dualism is more logical in the sense that mind and body are separate because the mind is not physical. Dualism holds the idea that the mind and the body are separate entities. This can be broken down into two smaller types of dualism, ontology and interaction.

Is Latin America a More Democratic Place Today Free Essays

Is Latin America a more democratic place today than it was in 1945? Given the word and time restrictions, an in depth analysis of each Latin American country’s democratic progression across the time period would simply not be feasible. Instead I will attempt to look at Latin America’s progression as a whole and will provide examples of specific countries situations where relevant, in particular Venezuela. Firstly it is important to distinguish between two ideas. We will write a custom essay sample on Is Latin America a More Democratic Place Today? or any similar topic only for you Order Now One is democracy. For democracy to work, there must be free and fair elections. There must be more than one political party. The people of the country should have a good education so that they can make informed choices. They should share a common culture. All must accept the idea that everyone has equal rights. Finally, there must be rule by law, not by power. In other words there must be a separation of power, which means that the judiciary has to be a completely different body from the governing power of the country. Many nations in Latin America have had dif? culty achieving democracy because all these factors are not present. The second idea is that of democratic culture. This involves the existence of constitutions, respect for rights, transparency when it comes to policies and governmental decisions and crucially, no corruption. Latin America, when viewed as a whole, is generally viewed as a more democratic place now than in 1945 but it would be wrong to assert that during the past 68 years Latin American countries have undergone a steady increase in democracy. Brazil is a prime example of a country that has gone through fluctuations in democracy throughout the period. Currently in Latin America, despite being in a state of relative poverty when compared to the rest of the world, the majority of countries have become, at least formally, electoral democracies. 13 countries are now classed as free, 8 as partially free, with only Cuba and Haiti being deemed as not. Venezuela, following the recent passing of Hugo Chavez, is at a crossroads on its journey to democracy. However many question how democratic a ruler Chavez actually was in his time as president. One of two very important relationships to analyse is that of democracy and the level of development in a country or in this case Latin America. This leads on to what is one of the most stable relationships in social sciences, the positive correlation between high levels of wealth and established democracy (Lipset 1959). To back this statistic up, a democratic regime has never fallen after a country has reached a certain level of income per capita, which is said to be $6055 (Przeworski 2000). In 1945 Latin America was still recovering from the economic shockwaves caused by the great depression of 1930. This global economic crisis meant that the rest of the world was not demanding any imports from Latin America. At the time these would have been mainly raw materials and this lack of export revenue for the South American countries had a detrimental effect on their situations in the majority of cases. During the decade or so after the great depression, around 1945, the effects will have trickled down and income per capita and GDP levels will have been significantly reduced. This will in turn have destabilised democracy attempts and can be viewed as a reason for why Latin America was less democratic then than it is now. Without the economic and financial means it is very difficult to achieve a fully functioning democracy. Of course it is worth pointing out that we are nearing the end of a fairly gruelling global economic downturn today but the consequences for Latin America are far less in this instance. The economic growth in Latin America has been very modest throughout the 68 years in question but more importantly it has been volatile. Periods of prosperity in several countries have been followed by long periods of stagnation and even negative growth. This volatility can be seen in Latin American countries progression since independence in terms of democracy as well. Take Brazil as an example. The country became independent in 1822 and was ruled by a monarchy. In 1930 this monarchy was overthrown and the country was under a dictatorship for a couple of decades. In 1956 an elected leader was installed only to be replaced by military rule 10 years later. Finally in the 1980’s, as a result of yet another economic decline, Brazil was yet again ruled by an elected president. The other significant relationship that needs to be looked at is that of democracy and corruption. Corruption is usually defined as a violation of the norms of public office for personal gain (Nye 1967). It has been suggested that corruption permeates everyday life in Latin America with only very high profile cases ever being unveiled in a court of law and even then this only happens in the more democratic countries (Blake and Morris 2009). Here are a few statistics to back this assertion up. In a 2004 survey 42 % of respondents ranked the probability of paying a bribe to the police as high, while 35% expressed the same ease of bribing a judge (Blake and Morris 2009). In a 2005 survey, 43% of respondents in Paraguay and 31% in Mexico admitted to having paid a bribe just within the past twelve months (Blake and Morris 2009). Democracy has a complex and multifaceted relationship to corruption (Doig and Theobald 2000). It provides alternative avenues to obtain and then use power and wealth. This leads to brand new opportunities for corruption. However despite the fact that democracy makes it easier for corruption to exist, when there is a democracy it becomes of even greater importance to supress corruption as it strikes at the very meaning of democracy itself. To sum this idea up, corruption undermines the essence of citizenship, distorting and crippling democracy (Blake and Morris 2009). It is clear from the statistics in the previous paragraph that corruption continues in today’s Latin America to have a tight grip over many if not all of its countries. Therefore it is very difficult to say that democracy has come on in leaps and bounds since 1945 when as crucial a factor as corruption is still such a plague to the region. Another factor when looking at democracy in the continent is the level of education. People must be aware of the fact that there is more than one option in a democracy. It is also crucial that the population of a country understands the concept of propaganda. A democracy can only work in a country with a certain level of education otherwise it can easily be classed as brainwashing, especially with the level of influence that the media can have over an ill-educated population. An example of what a lack of education can do in a democracy is that during the elections in which Chavez was voted in, he very nearly missed out on the appointment because his main rival was a former Miss Venezuela. The implication of this is that a worrying amount of the Venezuelan public didn’t vote for Chavez because there was a far better looking female alternative. Of course this could just be cynicism and she may well have had a very impressive manifesto and realistic yet progressive goals. During Chavez’ time in power though, he managed to substantially increase literacy along with reducing poverty by over half. Chavez had many positive effects on Venezuela, not least providing them with 14 years of stable rule. However his recent death has thrown the country off its feet and they are at risk of descending into political turmoil. Further examples of why Latin America was less democratic in 1945 include the fact that leading South American countries such as Columbia and Argentina had still not given women the right to vote. Universal suffrage is something that can be found in certain definitions of democracy for example Dahl’s and was definitely holding those countries back at that stage in their bid for democracy (Dahl 1971). To conclude, it is safe to say that Latin American countries are in a better overall place than in 1945 but that corruption in particular is holding them back. A country needs to be not only ready for democracy but also willing to accept it. It can definitely be argued that not all Latin American countries are ready for democracy but one final point may indicate that they are nearing acceptance of it. This is that something the Latin Americans care greatly about is their national identity, an idea that is very closely linked to democracy. Therefore with the rapid increase in globalisation endangering this coveted national identity, South American countries are rapidly warming to the idea of being democratic. Bibliography: Charles H. Blake Stephen D. Morris (1999), Corruption and Democracy in Latin America, published by the University of Pittsburgh Press. * R. A. Dahl (1971), Polyarchy: Participation and Opposition, published by Yale University Press. * Alan Doig and Robin Theobald (2000), Corruption and Democratization. * S. M. Lipset (1959), Some Social Requisites of Democracy, Economic Development and Political Illegitimacy. * A. Przewor ski (2000), Democracy and Development: Political Institutions and Well-being in the World 1950-1990, Cambridge University Press. How to cite Is Latin America a More Democratic Place Today?, Essay examples

Collapse of the ABC Learning Centre-Free-Samples for Students

Question: Critically assesses Issues of Auditing Surrounding the Collapse of the Business Concern ABC Learning. Answer: Executive Summary: The current study critically assesses issues of auditing surrounding the collapse of the business concern ABC Learning. This helps in comprehending the issues and helps in learning lessons that might help in identifying the gaps in auditing. Moving further, this leads to the development of new standard of auditing ASA 701 that if were applied before could have averted the collapse of the firm. In addition to this, this study also helps in gaining deep understanding regarding analysis as well as usefulness of the auditing standard ASA 701. Introduction The AUASB issued the auditing standard ASA 701 that shows the level of commitment to conformity with the current enhancements and modifications to audit reporting designed by the International Auditing and Assurance Standards Board. This study helps in understanding that auditing standard takes account of authorizing the communication of KAM in the reports of the assessor and enables auditors of other business units to decide whether to take in KAM in the report of the assessor. Furthermore, this study helps in analytically gaining understanding as regards auditing issues surrounding the collapse of the firm ABC Learning Centre. In addition to this, this study also carries out a detailed analysis of the issues related to the development of novel accounting standard ASA 701 Communicating Important Audit Matters in the Independent Auditors Report. Consequently, important audit materials are required in the audit report to different members of ABC Learning Centre. Moving further, the st udy helps in analysis of accounting standard ASA 701. Analysis of the collapse of the ABC Learning Centre Study of the background of the collapse Analysis of reports on collapse of the firm ABC Learning Centre reveals the fact that the external assessors of the firm ABC that is the Pitcher Partners delivered unqualified opinions since the appointment during the year 2003. Nevertheless, after the appointed auditor left during 2007, new assessors Ernst Young presented a very diverse opinion regarding the profits of the firm formerly mentioned by the management of the firm in the account statements. In addition to this, the board also called KPMG as a third party in a bid to settle the variances between the two different assessors. Detailed study of the operations of ABC Learning reveals that ABC was co-established as a childcare unit by Edmund Grooves and his wife. Previously, childcare units in Australia were primarily not-for-profit organizations backed by government subsidies. However, during 1996, management of ABC operated around 18 care units and became a chief player in private childcare segment in Australia. During this period, the Australian government arrived at the decision to provide the subsidy directly to the families that in turn generated potential for higher rate of growth. Consequently, ABC seized the golden opportunity and arrived at decisions of expansion by acquirement of properties in different prime locations and purchasing out individual daycare centre with smaller childcare units. During the year 1999, the company owned 30 units. Again, during the year 2001, ABC got listed in the Australian Stock Exchange, providing it the opportunity of attainment of further growth in capital. However , the company attained growth at an exponential rate after undergoing the process of listing, along with the corporation nearly doubling the entire operations every year (William Jr et al. 2016). As such, by the end of the year 2005, the company acquired around 660 units in Australia and initiated overseas ventures during 2006. However, at the time when the corporation was listed, the market capitalization of the firm was at about AUD 25 million. Consequently, ABC became pear shaped and the company ABC became overwhelmed by the repayments of debt and had to market around 60% of the US subsidiary along with the entire UK auxiliary segments. Thereafter, it was lastly traded at AUD 0.54 and thereafter was delisted from the A UX. Primarily; the primary criticisms were made regarding the business model, diverse accounting practices, hostile acquirement, capital expenditure, business leverage together with weak operational flow of cash (Simnett et al. 2016). Essentially, it can be said th at these can be considered as the contributing factors that led to the collapse of the firm ABC Learning. Accounting and Auditing Issues Recognized Several accounting and auditing issues can be recognized in this regard. Acquisitions of ABC led to the recognition of licenses of operations of childcare centers along with huge amounts of goodwill. All these two can be considered to be intangible assets presented at the fair value in the balance sheet. Assessment of financial reports revealed the fact that the goodwill of the company increased to around AUD 271 million and licenses to AUD 2.4 billion during the period 2007 and 2008. Nevertheless, charges of the impairment for the intangibles were roughly AUD 2 million for specifically goodwill and AUD 8.4 million for license for childcare. Particularly, it can be hereby mentioned that intangible assets mainly become worthless at the time when a corporation runs into difficulty (Messier et al. 2014). As per Phillips Ross, chief of the school of accounting at the University of Western Sydney it can be said that profits of ABC amplified swiftly by means of acquirements that again coul d have raised questions as regards underlying asset valuation that it obtained- particularly provided 70% of the assets were intangible. In addition to this, inherent risks related to valuation of asset were massive. During the period 2006, anonymous criticism was raised and concerns were associated to the Australia Securities along with the Investment Commission regarding the valuation of childcare licenses of ABC. Again, the complainant also mentioned that majority of the value generated was founded completely on the net cash flow during the future of the corporation (Knechel 2016). In essence, this might possibly or might not be realized and approximated that between the period 2001 and the year 2005, the company ABC generated more around AUD 390 million in gains by means of revaluation of the licenses. It can be said that audit failures also added to the collapse of the firm. The external assessor of the firm ABC Pitcher Partners provided ABC unqualified viewpoints since their appointment during the year 2003. Nevertheless, after the resignation of Pitcher Partners during the year 2007, the new assessor Ernst Young provided a totally diverse opinion regarding the profits mentioned in the acc ounts (Louwers et al. 2015). However, KPMG was also appointed by the board. Reports Presenting Audit Failures that surround the collapse of ABC Learning Centre As per report published by the Sydney Morning Herald, three different assessors counting two of the largest names in the business examined the account exercises of ABC Learning. Again, KPMG also could not locate mistakes with two materially different viewpoints provided by diverse auditors of the company (Knechel and Salterio 2016). However, the findings have not been divulged publicly, nevertheless, the Groves expressed it clearly that KPMG could not locate the mistakes. Thus, it can be said that three diverse audit corporations including even two of the biggest names in the business examined the account practices of the firm ABC Learning. Although KPMG could not locate mistakes within two materially divergent viewpoints presented by two different auditors, one of the audit corporations appropriately diagnosed the miserable condition of the firm. Furthermore, the total liabilities of the firm ABC almost remained reasonably constant. Nevertheless, during the period December 2007, app roximately AUD 1.1 billion of borrowings was re-categorized from specifically current to diverse non-current liabilities owing to refinancing. Again, the lenders of the firm ABC contained different leading banks (Elder et al. 2011). During the period June in the year 2007, the firms ABC confirmed a syndicated multi-alternative bank capacity for approximately AUD 1.48 billion of firms borrowings. Issues that led to the development of the new auditing standard ASA701 Analysis of financial assertions ABC could develop adequate operating cash flows in a bid to pay interest, wages as well as salaries along with dividends. Even though profits of the firm increased progressively over the past few years, there have been the several cases of corporations that have failed on the backdrop of specifically positive earnings and profit along with the negative operational flow of cash (Eilifsen et al. 2013). Again, it emerged that Grooves along with other directors of the company ABC had assured their shares to acquire money. According to the reports, it can be said that since the price of the share escalated, they were compelled to sell all the shares that is equivalent to roughly 5.6% of the corporation to satisfy the entire margin call provided by the corporation. In addition to this, analysis of the business case of ABC Learning shows that forced sell of shares had immense influence on the stock price of the corporation. The study thus helps in understand ing the fact that all kinds of corporate collapses have certain similarities as well as variances (Cohen and Simnett 2014). Nonetheless, similarities from the perspective of issues that led to the collapse of the firm ABC are considerably significant. The scope of the auditing standard ASA 701 helps in understanding the basis of development of the same. However, comparison to auditing issues encountered in the corporation ABC Learning also helps in understanding the reason for the development of the accounting standard. Analysis of business case on ABC Learning divulges the fact that improper communication by the audit partners of the firm led to the collapse of the firm. Arens et al. (2013) asserts that the scope of the accounting standard ASA 701 helps in dealing with the accountability of the assessor and this helps in communicating important audit matters in the report of the auditor. Again, it is intended to deal with the judgment of the assessor as to what can be communicated in the report of the assessor. Arens et al. (2016) also adds that the accounting standard ASA 701 also helps in enhancement of the entire communicative value of the assertion of the auditor. This in turn can help in delivering greater amount of transpar ency as regards the assessment that was undertaken. Communication of particularly key matters of audit thereby delivers supplementary information to specific users in assessing the business entity along with different areas of important corporate judgment in the specific audit reports of the corporation. In addition to this, the scope of this specific accounting standard ASA 701 also elucidates the fact that the communication of important audit matters in the assertions of the audit assists in forming an opinion regarding the financial reports on the whole. Again, communication of important audit matters in the assessors audit that the appropriate financial reporting structure. Furthermore, auditing standard is also applicable to the processes of audit of different general purpose financial reports of diverse listed business entities at the time when the assessor decides to communicate diverse important audit matters in the report of the auditor. Thus, it can be said that business c ase on ABC Learning also helps in comprehending the negative effects of improper communication and ill effects of unqualified opinions (Arens et al. 2012). This lesson learnt from the case on collapse of ABC Learning leads to the development of the accounting standard ASA 701 that can help in rectification of errors created by improper communication. Evaluation of the usefulness of ASA 701 There are things that need to be divulged in the audit account to members of ABC Learning Centre in case if the new auditing standard ASA 701 had been implemented before collapse. Adherence to accounting standard ASA 701 can thereby aid in determination of important audit matters, essentially those matters that necessitated attention of the assessor in carrying out the assessment. As per paragraph 9 of ASA 701, this accounting standard takes into account diverse areas of high amount of examined risk of material misstatement or else important risk detected as per the ASA 315 (Arens et al. 2017). In addition to this, this accounting standard ( according to paragraph A 23 to A24) of ASA 701 also considers important judgment of the assessor associated to financial declarations that involved important judgment of the management counting accounting approximations that have been recognized as having higher approximation uncertainty (Auasb.gov.au 2017). Furthermore, the influence of assessme nt of important events or else transaction that took place during the phase is also taken into account as per the directives of the accounting standard ASA 701 (presented in the paragraph A 25 to paragraph A 26). The assessor also need to determine diverse matters determined as per paragraph 9 of ASA 701 that is significant in the assessment in the process of assessment of financial reports of the firm and thereby the important audit matters (according to A 9 to A 11 along with A 27 to A 30) (Auasb.gov.au 2017). Particularly, analysis of business case on collapse of the ABC Learning reveals the issues associated to improper detection of material misstatements that led to inappropriate determination of important audit matters. Thus, compliance to the auditing standard ASA 701 can thereby help in incorporating key factors as stated above for determination of key matters of audit. Consequently this help in detection of risk of material misstatement, inappropriate accounting approximations and proper inclusion of important events. Thus, the business issues faced in case of ABC Learning points out towards the needs for the development of the accounting standard. In addition to this, lessons learnt from the business case on ABC Learning also reflects the need for not only determination of key audit matters and but also proper communication of professional judgments. The unqualified opinion by the auditors of ABC therefore reflects the need for the design as well as development of ASA 701. ASA 701 (referring to paragraph 14 and paragraph 15) mentions that there are audit matters along with necessity of professional judgement that is of huge importance in the process of audit of pecuniary assertions. Again, this standard also helps in properly addressing diverse matters in the specific context of audit of financial declarations and in developing an opinion of auditor (as per paragraph A 31 to A 33) (Auasb.gov.au 2017). In addition to this, ASA 705 also refers to matters that give rise to modified estimation or material uncertainty associated to diverse events or else conditions that might cast considerable doubt on the capability of the business unit to continue as a going concern. These are not present there in the requirements of paragraph 13 to 14 of this specific auditing standard. Thus, reports on these matters can be presented as per Australian Auditing Standards and incorporated as a reference to the (Basis for Qualified Opinion) (Auasb.gov.au 2017). Conclusion In conclusion, it can be said that unqualified opinions by different accounting and auditing firms can be challenged in the after different corporate scandals such as that of the collapse of ABC Learning. The study also helps in understanding Particular failures of financial institutions during the period of global financial crisis that led to difficulties owing to the unqualified opinions of the accounting firms. Additionally, the current study also assists in comprehending the issues that led to the failure of business and consequent collapse of the ABC Learning. Thus, the lessons learnt from the provided business cases helps in gaining understanding regarding factors that lead to the development of the ISA 701. This subsequently describes diverse important audit matters and explains significance of audit in the financial assertions of the present period as per the personal judgment of the assessor that can avert business failures. Recommendation Analysis of the business case on ABC Learning shows the importance for carrying on communication with the ones charged with processes of governance. Therefore, management of firm might have considered matters that auditors need for determination of important matters of audit. Audit documentation can also be regarded to be very significant for determination of Audit matters along with communication of reports of audit (paragraph 15 of ASA 701). References Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2017. Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Mark, B., 2012. Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016. Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J., Beasley, M.S. and Jenkins, G.J., 2013. Essentials of Auditing and Assurance Services: An Integrated Approach. New Jersey: Prentice Hall. Auasb.gov.au. 2017.Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 31 Aug. 2017]. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda. Auditing: A Journal of Practice Theory, 34(1), pp.59-74. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2011. Auditing and Assurance services. Pearson Higher Ed. Knechel, W.R. and Salterio, S.E., 2016. Auditing: Assurance and risk. Taylor Francis. Knechel, W.R., 2016. Auditing: Risk and assurance. Routledge. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015. Auditing assurance services. McGraw-Hill Education. Messier, W.F., Glover, S.M. and Prawitt, D.F., 2014. Auditing and Assurance Services: A Systematic Approach; Diterjemah oleh Denies Priantinah, Linda Kusumaning Wedari, 2014. Salemba Empat. Jakarta. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing: A Journal of Practice Theory, 35(3), pp.1-32. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Abortion Essays (1761 words) - Human Pregnancy, Abortion, Fertility

Abortion Essays (1761 words) - Human Pregnancy, Abortion, Fertility Abortion arah Park Assignment #2 Rewrite December 9th 1998 During the past century, abortion has joined race and war as one of the most debatable subjects of controversy in the United States. The issue of abortion causes discussions about human interactions where ethics, emotions and law come together. There are many reasons why women decide to have abortions. Some women have abortions because of health complications, some have marital problems, and some lack responsibility. Whatever the reasons a woman decides to have an abortion, it seems only justified that she should be able to make decisions in regards to her life and body. The decisions that she makes in regards to what she does with her body and the fetus will be beneficial to both the woman and the fetus because it will prevent many problems from occurring in the future. If a woman were to have an unwanted baby, she may neglect or even abuse the child causing the child to go into the care of the government. Bringing an unwanted child into the world is unfair to the innocent child and the woman. The government has no valid reason in bringing an unwanted life into the world. Bringing an unwanted child into the world is not helpful to the parents, the child and the government, because if the parents cannot take care of the child, eventually, the government will be responsible for the child. The right to have an abortion is personal and essential to a womans life, because having a baby in ones life causes dramatic changes. Pregnancy and childbirth can prevent women from keeping and getting jobs. When women are pregnant many employers do not want to hire them because when the woman has a baby, the company or employer must still pay her for the time that she is out of work by law. Also, raising a baby and providing for all the needs that a child has is a lot of money, which can create an insufficient income for many women. Another factor that imposes on women when they have children is the amount of time they have for themselves and others beyond the baby. Women feel that it prevents them from providing services for others and time for themselves. Sometimes after a pregnancy and childbirth, many women have to give up their dreams on starting in school or end up dropping out because they do not have the time for it. They have to give up on something that will significantly influence her family and her future. Pregnancy has a great impact on the womans future and her future relationship with her family. In many cases of unwanted pregnancies, the women are not married. These women inmost cases cannot go home and announce that they are pregnant and be proud of it. Their pregnancy would be am embarrassment and disgrace to the family. Some families would suggest to the pregnant woman about disowning her, throwing her out of the house, and cutting off family communications and wealth. Many of these women cannot deal with loosing their family and the new lifestyle that they have to face. So in order to prevent losing their family and leading a tough life, they look into the option of abortion. Women should have the choice of deciding what would be best for their future, whether or not they are ready to change their lifestyle and decide the relationship between themselves and their family. A woman is equal to a man. But during a pregnancy, when the woman does not have the choice to abort the fetus growing inside of her, she is not his equal. A man can simply withdraw from a relationship as soon as he finds out about a pregnancy. He has the choice of staying and supporting the pregnant woman, or the choice of leaving her and the development of a new life. He can simply say a sentence or pick up his bags and leave while a whole new life is growing inside of her, a life that she cannot get rid of unless she has professional help. Without the choice of abortion, a woman does not have the same choices that a man would have. With the right to have

Ideology in the human services essays

Ideology in the human services essays Evaluate the significance of ideology in the Human Services. Although it may be tempting to lay the foundation of the human services with the publication of the Beveridge Report in 1942, many of the ideologies embodied within these services have their roots in the work of social reformers in the nineteenth and twentieth centuries. I will identify significant historical developments during these periods and approach the above statement by illustrating how different ideologies influence change within the human services. Such ideologies include those of the left and right wing politicians, liberal theorists and Fabian academics. Also, those of special interest groups such as Feminists, Anti-Racists, Gay and Lesbian activists and Environmentalists. I will evaluate the significance of ideology, and show how as a coherent set of ideas, together with the impact of war combined to lend legitimacy to the idea of widespread and formalised state action across a wide range of social and economic activities. Such was the affect of this new state activity that the notion of a welfare consensus, a broad acceptance of the role of the state in many areas of public and private life, developed in the post-war decades. I will conclude with a critical perspective of these ideologies, revisiting the historical developments and how they still influence todays human services. According to Johnson, P. (2000) ideology can be defined as a comprehensive and coherent set of basic beliefs about political, economic, social and cultural affairs that is held in common by a sizable group of people within a society. A similar definition is offered by Giddens, A. (1997) who defines ideology as a system of shared ideas serving to justify the interest of dominant groups in society. Such interrelated ideas and teachings purport both to explain how political, economic, social and cultural institutions really do work and also to ...

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Children with Tramatic Brain Injury - Term Paper Example These disabilities are manifested in an array of characteristics depending on the location and extent of brain injury. They may also be permanent or temporary in nature where they can either cause total or partial psychosocial adjustment or functional disabilities. For instance, students with cognitive impairments suffer from long or short-term memory deficits thus remembering things and facts become quite difficult. Such students also suffer from impaired concentration and limited attention span. Therefore, they cannot engage in any activity for a long period of time even concentrating in class becomes difficult. Moreover, these students suffer from impaired perception where sequencing, judgment and planning pose serious problem. In addition, such children gravely suffer from communication problems which inhibit both their writing and reading skills. This is as a result of damage that occurs on the frontal lobes of the brain (Aimaretti & Ghigo, 2007). TBI also manifests behavioral and emotional characteristics which include mood swings, lowered self-esteem, self-centeredness, fatigue, anxiety, depression, restlessness and nosedived motivation. They are also unable to control their emotions as at times they may excessively cry or laugh. As a result, they can neither self monitor nor relate well with others. This arises because of damage that occurs on the limbic system in the brain. ... Therefore, they cannot engage in any activity for a long period of time even concentrating in class becomes difficult. Moreover, these students suffer from impaired perception where sequencing, judgment and planning pose serious problem. In addition, such children gravely suffer from communication problems which inhibit both their writing and reading skills. This is as a result of damage that occurs on the frontal lobes of the brain (Aimaretti & Ghigo, 2007). TBI also manifests behavioral and emotional characteristics which include mood swings, lowered self-esteem, self-centeredness, fatigue, anxiety, depression, restlessness and nosedived motivation. They are also unable to control their emotions as at times they may excessively cry or laugh. As a result, they can neither self monitor nor relate well with others. This arises because of damage that occurs on the limbic system in the brain. On the other hand, the physical impairment characteristics include sensory impairments as well as vision, speech and hearing problems. Conversely, the students may suffer from constant headaches, paralysis or paresis of either or both sides, lack of proper balance, gait impairments, spasticity of muscles and seizure disorders. They also lack effective coordination especially the fine motor coordination. These physical characteristics arise due to imbalance that affects the brain equilibrium. This is because of the development of the midline shift syndrome which further affects the weight, posture and drift posture of patients with TBI. As a result, the patients do not see a straight horizon or wall they see them as tilted (Parikh, Koch & Narayan, 2007). 2 (a) Classroom Behavioral Management Strategies and Instructional Strategies However, in

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The Governance of Globalisation; Is it time for an alternative approach - Essay Example The dominant system for world governance in the first wave of globalisation was the colonial domination of the world by European powers. In the second wave of globalisation, various international agencies were established to loosely oversee the liberalised world economic order. The important international agencies which were established to oversee the global system were the International Monetary Fund or the IMF and the General Agreement on Tariffs and Trade or GATT. The GATT was later transformed into the World Trade Organisation or the WTO, which is made up of 28 intergovernmental agreements by which member states agree to limit their sovereign right to intervene in international trade. It was hoped that with such agencies, it will be possible to facilitate international trade and manage the international economic system. The WTO today has 144 member states and an additional 30 which are awaiting accession. The benefits that have been provided by the WTO agreements include the libe ralisation of international trade, the rule of law, a procedure for the settlement of disputes, cutting of tariffs by the industrialised world and the elimination of the most favoured nation status amongst others. These measures have considerably enhanced the volume of international trade with nearly 25% of the global output being traded. Despite the criticism levied against it, the WTO has been successful in the past 50 years to provide a mechanism to avoid protectionism and trade retaliation, with its Council having authorised retaliation through tariff increases in very few cases. Government trade policies are more stable and predictable and the international trade which is vital for global stability keeps flowing (Von Braunmohel, 2005, Chapters 1 – 2), (Strange, 2003, Complete), (Kimon, 2000, Complete), (Institute for International Economics,

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The leadership experience - Essay Example When you wield your power over people without establishing the necessary relations then you cannot assert influence necessary to propel one to a higher office. Many leaders, for instance, Paul Wolfowitz of the World Bank fail because of their ambitions and how they wield their power. Women with their relationship oriented approach to leadership put them in a position where they can cultivate the necessary relationships. The relationships allow them to listen and appeal to their emotions and eventually get what they want even a top job. Furthermore, since women are more likely to achieve their goals as well as organizational goals they are hence trusted with influential positions. If a male leader changes his behavior to incorporate elements of relationship-oriented leadership techniques more common to the female leader, he will still be an authentic leader. The elements of relationship-oriented leadership will only strengthen an authentic leader and not water it down. Through the approach, they will be able to understand the needs of the workforce and appeal to them and hence ensure that the company achieves its goal. The leader would also still be authentic since although he would want to involve everyone the final decision will still be with him and can still leave a legacy. Furthermore, through the approach, the leader can easily assert his power since he knows his workforce quite well. It is the manager's responsibility to help their employees find pleasure, engagement, and meaning in their work to make them happy.

Personal Reflection In The Medicine Curriculum Personal Development Essay

Personal Reflection In The Medicine Curriculum Personal Development Essay The basic sciences are a ubiquitous component of the medical course and comprehensive understanding of all subjects is fundamental in developing a solid foundation on which to build an understanding of the clinical sciences. Like many students, my biggest issue with the transition into the tertiary education system was primarily the different teaching approach, which accommodated predominately auditory learners. Having always been a highly visual and kinesthetic learner, I found subjects such as biochemistry, physiology and microbiology very difficult to understand, not only in terms of the overwhelming vocabulary but the underlying concepts and principles. Animations I found online and through textbook supplementary resources, uncovered a whole new world of understanding for me, allowing me to physically visualise concepts which were once beyond my comprehension. Prior to each scenario I now search for online animations that can illustrate to me the basic concepts which provide me a visual framework from which I can continue my learning for that scenario. Feedback from my first two assignments concerning this capability provided very little help, it was only once I received my first P- and corresponding constructive criticism that I was Overall lacking necessary details that I strived to improve on this capability. The feedback reminded me to critically asses my resources and to be meticulous with the quality of information, improving my research technique and being more scrupulous with my information, my subsequent assignments improved in quality. This was validated by the positive feedback I received of A very clear and accurate; In all very well described and understood. After numerous lighthearted attempts to cease smoking after 3 pack years, I found the subject matter of my HM A assignment, Varenicline, a new smoking cessation drug, very interesting. Understanding the neurobiological perspective of addiction and withdrawal through the action of nicotinic acetylcholine receptors and understanding the clinical manifestation and pathology underlying serious health consequences of tobacco-related illnesses such as cancer, cardiovascular and respiratory diseases persuaded me to give a serious effort to cease smoking, whereby I could now make the connections between the pathology with clinical symptoms I was experiencing first hand. I feel this could be very useful and important when communicating with future patients, being able to explain the medical sciences underlying a condition or presenting symptom could help them understand more personally. I have noticed the latest health prevention methods on quitting smoking are following the same principle wh ereby they emphasise the association of a smokers cough and emphysema. Through Phase One I have been able to gain an appreciation of the contributions of each subject and find that no one subject is any more or less important than the next in the context of medical knowledge. A solid understanding of anatomy and histology, provide the foundations for understanding the physiological processes of human life, which set the tone for how these normal functions can go wrong through pathological disturbances which reveal themselves ultimately as clinical manifestations. I feel there is still a massive proportion of knowledge that I still have to retain, and hope through the progressive phases I gain as much basic science knowledge as I can.       Social and Cultural Aspects of Health and Disease Prior to entering the medicine course, I was oblivious to the social and cultural aspects of health and disease. It did not take long for me to realise the importance of these influences on individual health attitudes, disease progression and health care access, soon becoming my one of favourite components of the medicine curriculum. My first individual assignment assessed the role of social and cultural factors in the aetiology of eating disorders, and depression in adolescents who experienced weight-teasing. Although I found each individual case unique in regards to aetiology and contributing factors, culture, ethnicity, acculturation and socio-economic status all played important roles in disease development. Furthermore my group project analysed Gay, Lesbian and Bisexual (GLB) Youth health and perceptions in the rural community. The group project caught me off-guard, because I had realised I had completely forgotten about the rural community and through the project I discovered t he vast comparison between metropolitan health care and rural health. Living in metropolitan Sydney for twenty one years it is easy to forget about the broader community, GLBY living in conservative rural towns face problems of judgement and confidentiality issues, along with the absence or lack of access of support in rural communities which perpetuates the startling statistics of double the suicide rates and risky sexual behavior in GLBY in rural communities compared to metropolitan GLBY. Having few opportunities to experience the rural health care system, I am highly anticipating my rural placement in Phase 3.     Ã‚   My assignment on the ethics of Brain Death and Withdrawing Life Support revealed to me the ethical, legal, cultural and religious diversity in a pluralistic society where the differences between the patient and the medical team are an underappreciated barrier to effective, cooperative treatment and care especially when negotiating a sensitive and dignified process of dying. The differences in the process of ethical reasoning, cosmologies, and key moral concepts between religions must be understood and respected as a medical professional. For example Catholicism considers the withdrawal of life support acceptable if the support is merely maintaining life and merely delaying death; whereas Judaism has a rigorous commitment to the sacredness of life and Orthodox Jewish patients must accept all treatments that will preserve every possible moment of life. Understanding and appreciating these differences is mandatory living in our multicultural and pluralistic society. Although my Transplant Tourism assignment was not catergorised under this capability, I learnt a lot from it in terms of the disparity between health standards in a Newly Industrialised Economy and that of a Developed country. The donation of a kidney is often not an expression of individual autonomy and an altruistic gesture, but rather acts of desperation by impoverished individuals, exploited by a corrupt system which lacks the basic governing power to intervene. Nephrectomy, having little long term consequences when performed in a developed country, poorer living conditions, unsatisfactory professional misconduct, lack of support and medications, and poor access to medical resources and education result in a decline in health status for many donors in newly industrializing economies. As Australia grows as one of worlds largest multicultural communities, I believe this translates into our medical practice as patients who not only have specific medical conditions related to their n ationality, but specific medical experiences which can hinder effective patient management between patient and practitioner. For example my partners parents have very little faith in the health system, based on experiences they have had in their home country. Where there are few uncorrupt regulatory bodies to maintain high levels of care and professional conduct. So if a doctor acts with unsatisfactory professional misconduct, performs beyond their qualifications or engages in over servicing to increase profits, which occurs recurrently, there is little the patient can do. This perpetuates a distrust of doctors and the health system which they carry with them when they come to Australia. Culture specific management is imperative in the social context of Australia and I look forward to learning more about the different cultures, societies and religions, particularly rural health implications in Australia. Patient Assessment and Management Competent patient assessment and management is critical in providing quality health services to patients, and can determine or improve prognosis if done appropriately and effectively. The challenges of case studies within the course are thoroughly enjoyable and have allowed me to observe how the medical knowledge that we accumulate from varying aspects of medicine collaborate and integrate. This however took some time to understand, as the lack of knowledge of the clinical sciences, management methods and generally everything made amalgamating the information into a cohesive and comprehendible scenario very difficult. I feel the more knowledge I learn throughout the course, the more confident I get as I am able to make connections between previous scenarios and understand more comprehensively the patients situation. An accident involving my friend and a scooter whilst in Thailand was an experience that demonstrated to me the utmost importance of effective assessment and management. The ambulance which was called, had very minimal medical equipment, with the paramedic using used gloves to assess his open wounds, the standards of care did not improve at the medical clinic so my friend thought it best if I take him back to the hotel and I look after him myself. Using basic knowledge from classes focusing on infection prevention and using skills from my senior first aid course, I did the best I could. The experience taught me the value of being fully competent and having a wide understanding of all facets of medicine from clinical sciences, patient assessment, and social and cultural contributions to disease. Furthermore, Understanding the principles behind basic procedural skills and being able to conduct and explain to the patient proper technique behind examinations such as a spirometry is of absolute importance as I was to find out when I went to my GP for a recreational scuba diver examination. My lung function tests returned with an FEV1/FEC% of 59%, indicating I had severe chronic obstructive pulmonary disease (COPD)! The nurse corrected my technique and he had me repeat the test several times, still yielding the same result. It was not until my doctor watched me perform the test and noted the error in my technique, that I yielded a normal FEV1/FEC% of 98%. This experience made me realise the absolute importance of understanding the proper technique of assessment skills as it can make a dramatic difference in patient diagnosis and its implications and also patient confidence in both the practice and the practitioner. Effective Communication Effective communication is essential as it has positive effects on health outcomes, patient satisfaction, therapy compliance and even symptom resolution.    To my surprise I found effective communication to be my weakest capability. When I entered this course, I had little doubts about my communicative abilities, and was even somewhat arrogant towards being taught how to be an effective communicator. Rapport has always been easy for me to establish, allowing me to perform well in superficial meet/greet, factual situations such as in clinical sessions at hospital and at work as a student liaison officer. I am also comfortable communicating to groups of people, often volunteering to undertake the project presentations in scenario group and having no issues talking to complete strangers. However it was not until my communication assignment that my illusions were overturned and I was confronted with my poor communication skills when it comes to something much more meaningful and personal. I was very disappointed at my performance during the interview, although I understand the methods and principles of effective communication, demonstrated by my various Ps and P+s in written assignments, positive feedback in capabilities and my reference letter from my current employer, when I try put it into practice in an interview situation, my composure deteriorates. My nervousness and insecurities hinder me from expressing eloquently what it is I am trying to present, leading to poor inappropriate responses, and my lack of confidence and inability to juggle input and output information concurrently made my responses jumpy and ineffective. I hope with more experience in interview situations I can build my confidence and learn how to compose myself by following a suitable structure and concentrating on the patient and actively listening rather than preoccupying myself with thoughts of what should I ask next?; Am I doing this wrong?. The communications assignment revealed more to me than just my inability to communicate effectively but more so the fact that I struggle to connect with people beyond the superficial, it made me realise I had many friends, but none of which I had a substantial relationship with. I have taken on the plan to learn better communication skills which is a much more mentally demanding and complex process than simply conversing with an individual. Reaching this higher level of skill and fulfillment in living and working with others will require effort, conscious attention, and practice with other people. I can become more skillful and less clumsy, more confident and less fearful, more understanding of others and less threatened by them. To communicate more cooperatively and more satisfyingly I must learn how to participate in my conversations and observe them at the same time. I understand changes as significant as these will take years rather than over night. I hope that when given the opp ortunity to undertake a second communications assignment, I have developed my communication skills to a satisfactory level, where I can have a meaningful conversation with another person, in a coherent, comprehensive manner. Team Work   I was highly apprehensive of my first group project as teamwork was a foreign concept to me. Being a very independent and self reliant individual and having very few notable opportunities to develop my teamwork skills in the past I was unsure of the fundamental skills required to be a good team player. Most notably was my understanding of my role within a team and trusting and relying on the other members of the group. My first group project proved to be a great success both in terms of grades and self development. I learnt I could perform competently in a team environment demonstrated by the positive feedback. I felt trusting in the competency of the other members of my team was easier than I initially expected as we had an initial discussion that developed a mutual understanding of the expectations of one another as a team. However regardless the good marks yielded from the assignment I felt I had plenty to learn in regards to communication, compromising and developing a strong sense of self within a team. I felt I was too passive within the group which in hindsight made a relatively simple task a lot more difficult, lacking the confidence to speak up when I felt uncomfortable undertaking certain tasks and failing to voice concern when I needed help or was uncertain. I was not naÃÆ' ¯ve to believe that developing as a better team player would not be a challenge and it took me several projects to feel comfortable within a group, acting competently as both a contributor and even leader when necessary. I have come to understand that the unequivocal multidisciplinary nature of medicine in todays integrated society makes learning how to function and communicate effectively within a team of the up most importance. Communication, which may be across different disciplines and even languages, is the fundamental foundations necessary for well integrated successful teamwork. I felt my greatest contributions as a team member have been my enthusiasm and positive personality, encouraging other members of the team to participate and stay on track in a friendly environment. I was willing to help out with the odd jobs whenever necessary and engage with other members of the team to develop a cohesive team environment. This naturally led to me taking on a leadership role and I found that leading by example was the best method of ensuring the team stayed on track. My biggest fault as a team player initially was my inflexibility and lack of punctuality to group meetings, my inability to coordinate my time efficiently had ramifications upon the team and its progress. I have rectified the situation by making more time for my education and have realised mutual sacrifice and compromise is all part of being a good team player. Self-Directed Learning and Critical Evaluation   Self directed learning is one of those concepts I was not introduced to until I entered the tertiary education system. Like many students the transition from spoon feeding to self determination was an unexpected and confronting experience. However the development of self-directed and critical evaluation skills throughout the phase has been integral in my progress and growth as a medical student. Although highly proactive and enthusiastic, I have had a tendency to lack the motivation and perseverance to carry on with the structured learning system I devise at the beginning of each teaching block, often due to the overwhelming quantity of information and lack of strict learning objectives which lead me to often deviate from my focus. I have found it helpful to focus strictly on information provided in lectures and practicals, and only at the end of each scenario I refer to external resources for more information. Although satisfactory my negotiated assignment was not evidence of my best work, I definitely didnt put as much effort into it as with my previous assignments. I am disappointed I wasted my only opportunity to explore something that was of interest to me, and hope if given a second chance in later phases, I will take upon a negotiated assignment with more enthusiasm and dedication. In my assignment Varenicline, a New Smoking Cessation Drug, I did an excellent job critically evaluating the ISMP report, unfortunately this was not the set criteria, thus I received a P. This made me aware of the importance of being meticulous, not only in my research, but also keeping focus on the criteria. I received my first F in my generic self directed capability for my group assignment Diagnostic Imaging in Hepatobiliary Disease. We often assume that everyone will submit material of the same academic quality and integrity, and this experience has reminded me to pay closer attention and ensure everyone in the group is at a consensus for the standard of work that is expected of each other. Responsibility, self directed learning and attention to detail are some of few things I have gained from learning to scuba dive. Your actions alone, from checking and maintaining your equipment, assessing water conditions and making sure you have learnt and understood the correct procedures can determine whether you have a successful, enjoyable dive or a miserable and possibly even fatal one.   Ethics and Legal Responsibilities Learning about the ethical and legal responsibilities of medical professionals is one of my most enjoyable aspects of the curriculum. It provides me with an escape from the density of the sciences and allows me opportunities for free thought, reflection and personal development. One notable instance was during one of my first ethics tutorials in BGD where the ethics and morals of abortion were put to debate. Although I didnt tell the class, having undergone an abortion at the age of fifteen, this topic hit very close to home, and I remember getting quite worked up over some of the comments made throughout the debate. I remember feeling frustrated and upset that there were people out there that were so naÃÆ' ¯ve. In hindsight, I am ashamed I was so judgmental and harsh in my opinion of others based on their values, and have learnt to respect different perspectives beyond my own beliefs. The experience also made me realise the implications of ones own experiences, values, morals and beliefs on interactions with possible future patients and the necessity for sensitivity and respect of all perspectives in order to provide the highest level of care. These ideas of tolerance and respect for others was further embedded through the completion of the ethics based assignments which I thoroughly enjoyed, Transplant tourism, which debated non-malfeasance and beneficience, and Ethics of Brain Death and withdrawing life support which discussed the legal and ethical issues associated with medically indicated withdrawal of life sustaining treatment from incompetent/brain dead patients. The concept of patient autonomy permeates throughout medical ethics, as I have come to see through both the assignments and various ethics tutorials. Patient autonomy is increasingly and rightly perceived as a manifestation of the individuals rights of self determination and privacy, universally regarded as a pillar of civil liberty. While there may be temptations on the part of medical professionals to intervene and to protect individuals from their health care choices, the principle of respect for individual autonomy dictates that if these choices can be d eemed autonomous, then they must be respected regardless of the possible adverse consequences of such action, to do otherwise would be unjustified paternalism. However, whatever the truth about the debate there is also strong argument that the issue changes dramatically when introducing a third party into the decision, be it a pregnant mothers rights versus the unborn foetus; or a families religious groundings versus a doctors medical opinion. Although learning about different bioethical arguments and perspectives has been enlightening and enjoyable, developing my own set of values and opinions has been more disconcerting. Ethical reasoning is flexible and volatile, instead of learning a strict set of values, I hope to understand a wide variety of perspectives and adapt this knowledge when it is appropriate. The legal obligations as a health care professional in Australia was highlighted to me when I took legal action against my dentist whose unsatisfactory professional misconduct, negligence and breach of duty of care left me with a servere malocclusion of my jaw leading to tempromandibular joint dysfunctions, requiring extensive treatment. The competency of the regulatory bodies within Australia ensure those who live in Australia receive appropriate and adequate quality medical care. This is a palpable comparison to many other countries around the world, where duty of care is a foreign concept, and regulatory bodies are few and far between. Reflective Practitioner To me, reflection does not mean to look back only on my errors and try to rectify them for the future, but to also analyse experiences and notable occasions and achievements in my life and understand how those experiences have shaped me as an individual on the path to becoming a fully competent, well rounded medical practitioner. Effective communication is by far the most important capability I have to conquer as it is the capability that I am least proficient in and also is the one that hinders my progress in other capabilities such as patient assessment and management and teamwork. I only wish I developed an awareness of the relevance of the graduate capabilities earlier on in my studies so that I could have taken full advantage of opportunities for developing them during the course. Undertaking this process of reflection whilst compiling my portfolio has allowed me to realise that by developing skills beyond my academic achievements I am building attributes required for the lifelong learning that is necessary in the medical profession. I plan to try and a take a moment at the end of each day to reflect on the days achievements and activities. I hope this daily ritual of self awareness will allow me to improve each day. The portfolio has allowed me to become aware of my current level of achievement within each of the graduate capabilities and provided me with a structured manner as to develop specific attributes within the course and encouraged further development of these attributes throughout my degree.   

September 11 Exposed the Weaknesses of a Complacent Superpower Essay

The unthinkable events of September 11 have called into question things that once seemed indisputable about America. The end of the Cold War brought with it notions of American supremacy economically, militarily, and in intelligence. The only challenge to this supremacy had been the Soviet Union, and its collapse ensured that the United States was safe to take its place as the world's only superpower. However, in the decade following the end of the Cold War, America has not been willing to accept the responsibility that accompanies this position. The weaknesses exposed by the attack all point to a need for America to abandon its perception of itself as invincible, because that attitude is precisely what made it so vulnerable. America needs to be willing to constantly reevaluate itself and question whether or not it is acting responsibly, as a superpower should. Â   What constitutes a superpower? This is a question that must be answered in order to determine where America stands after September 11. There is no question that America is the dominate force in the world both militarily and economically, and both of these factors play an important role in defining it as a superpower. However, these are two factors that are only relevant when looking at the whole world. Internal factors also play a role in defining a country as a superpower. First of all, the country must have a feeling of safety. People living in a superpower feel that they are untouchable and that as long as they stay under the security blanket that their government offers, no harm will come their way. In addition, the strong superpower will be held up by a strong infrastructure. Intelligence should be a top priority to ensure the safety of the people of the supe... ...g to join. Â   The events of September 11 have changed the America forever. Undoubtedly, the age of American innocence is over. However, the question remains: does the end of innocence mean the end of superpower status? The reevaluation of American hegemony is inevitable, but will this reevaluation signify the end of the hegemony? Undoubtedly, America dominates the world scene, even after the attack, but it must begin to understand better what it means to dominate this ever-changing world. America must never again sink into the complacency that had taken over in the past decade. It is only through constant reevaluation that America will ever truly understand the huge responsibility that accompanies being the world's lone superpower. Sources CNN, "Anthrax victim urges Americans to 'stand together,'" http://www.cnn.com/2001/US/11/05/anx.anthrax.facts/