New Zealand Introduced A Tax Based Financing Health Care...

New Zealand introduced a tax-based financing health care system in 1947 (Cumming et al, 2013) and Singapore had a similar system after its independence in 1965 (Haseltine, 2013). Due to the increasing pressure on public spending in financing health care, both countries have introduced health care reforms since the 1970s to ease the pressure (Li, 2006). New Zealand has experienced a series of reforms which represented a major restructuring of the health system. The reforms have led to the creation of a devolved health care system that uses available health care resources efficiently (Cumming et al, 2013). In contrast, the Singaporean government overhauled the whole system by removing the tax-based financing system and adopted the medical savings account system called the Medisave in 1984 (Haseltine, 2013). Under the Medisave system, health care is mainly funded by private financing, which requires each person to make savings in an individual account just for health care spending. In both countries, health related policies are formulated by the Ministry of Health. It also supports the government in setting the health policy agenda, service requirements for the health system, and the annual publicly funded health budget. In New Zealand, the National Health Board has been established to provide advises to the Minister of Health and its responsibilities are for funding, monitoring and planning of the District Health Boards, stronger alignment of services, and supporting theShow MoreRelatedComvita4918 Words   |  20 PagesAccounting Report- Jessica Miller Prepare a report for an external user that interprets the annual report of a New Zealand reporting entity. 91407 By: J. Miller To: Lydia Paper: Accounting 91407, Annual report review Executive summary This report is prepared for Lydia who is considering purchasing shares in Comvita. 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GE Aircraft Engines began in 1917 when the U.S. government began its search for a company to develop the first airplane engine â€Å"booster†Read MoreAnz Bank142091 Words   |  569 Pages2014 ANNUAL REPORT Australia and New Zealand Banking Group Limited ABN 11 005 357 522 This Annual Report (Report) has been prepared for Australia and New Zealand Banking Group Limited (â€Å"the Company†) together with its subsidiaries which are variously described as: †ANZ†, â€Å"Group†, â€Å"ANZ Group†, â€Å"the Bank†, â€Å"us†, â€Å"we† or â€Å"our†. ANZ ANNUAL REPORT 2014 ANZ IS EXECUTING A FOCUSED STRATEGY TO BUILD THE BEST CONNECTED, MOST RESPECTED BANK ACROSS THE ASIA PACIFIC REGION WHO WE ARE AND HOWRead MoreFinancial Analysis of General Electric98175 Words   |  393 Pagesand build things that matter = A world that works better LETTER TO SHAREOWNERS Culture is the foundation for any successful enterprise, and ours inspires our people to improve every day. It is why GE Works. 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Using Emotions to Build Advertisements - 955 Words

The need, purpose, and effectiveness in cooperating emotions in advertising has been looked at and studied for many years trying to find the most productive form of speaking to consumers. By assessing consumers and their responses to different types of emotional marketing, the value of emotions in advertising and the field of marketing can then be determined (Bagozzi, Gopinath, Nyer, 1999). In the following studies, emotions in ads and the psychological and emotions reactions of consumers are reviewed to see if emotions can further the productivity of the marketing industry (Rajecki Gerber, 2012). USING STUDIES TO SHOW EMOTIONS IN ADVERTISING/MARKETING Study #1 Studies in the past two decades has provided that there should be a scientific inquiry in the field on marketing (Ming-Hui, 2001). Psychology theories have been heavily adapting to marketing and trying to appeal to emotions of consumers. Although psychology is not regularly incorporated when developing ad campaigns, it can indeed enrich the campaign. In the study The Theory of Emotions in Marketing by Ming-Hui Huang, one of the main concerns of scientists is, do emotions have a legitimate place in the field of marketing? There are three characteristics of emotional marketing says Ming-Hui, that stress the need/existence of emotions in marketing (Ming-Hui, 2001). These characteristics are are: range of emotions, intensity of emotions, and positive/negative emotions (Ming-Hui, 2001). When studying the range ofShow MoreRelatedIs Crest Toothpaste Truly Complete? Essay774 Words   |  4 Pages Appeal is the key to the car of spending. Advertisers know, to be successful, they mu st be able to quickly grab an audience’s attention and promptly make their point to keep it. A good advertisement must also contain all three of Aristotle’s appeals; pathos, ethos and logos, in order to convey a message to the masses. The visual appeal that is given from the Crest Complete with Scope ad is a prime example of how the Procter and Gamble (PG) Company market their products to a generation that inRead MoreAn Effective Advertisement For A Company s Brand Essay1509 Words   |  7 PagesAnother power of humorous advertisement is its ability to build a company’s brand by adding value to it and ensuring a lasting customer relationship. In fact, humour is one of the best tools that businesses can use in their advertisements to build their brand. Primarily, a brand is an intangible asset that differentiate companies, and humour is commonly associated with increasing brand awareness. A company’s that has a strong brand is more likely to be more pow erful in the market. Therefore, theRead MoreThe Effects Of Emotional Appeals On A Consumer s Behavior1651 Words   |  7 Pagesare used to promote brand loyalty, and associate the brand with certain emotions. 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Even more specifically, her audience is readers of Time Magazine, which is published in New York City, where the Marlboro ads are also conceived. This allows for her readers to share common ideas of the misrepresentations in advertisements. The broadness of the title allows for a much wider audience than if she had used a more specific title. For example, Ehrlich says, â€Å"But the men I see in these posters with their stern, humorless, loo ks remind me of no one I know here† (198).Read MoreRhetorical Analysis1044 Words   |  5 Pagesï » ¿ Rhetorical Analysis of the U.S Army Advertisement â€Å"Army Strong† Campaign Christina DoBynes DeVry University Rhetorical Analysis of the U.S Army Advertisement â€Å"Army Strong† Campaign When you see a solider in his or her uniform, you are proud that they are serving this country to protect our freedom, securing our country, and defending democracy worldwide. The solider can come from different branches of the Military. 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Management Accounting Manufacturing and Service

Question: Discuss about the Management Accounting for Manufacturing and Service. Answer: Introduction: It is very important for both the manufacturing and service providing organization to compute the cost of goods or services accurately. Cost of any product or services is the base of the its selling price and it is used for ascertaining the profit of the organization. According to AASB 102, the cost of inventories should include cost of purchase, cost of conversion and other costs, related to the inventories (Hart et al. 2012). Hence, it is very necessary to identify the proper expenses and allocate in the appropriate cost units for calculating the cost of purchase, cost of conversion and other production related cost. For example, a manufacturing company uses to purchase lot of items, but it should include only the purchase of raw materials in the cost of purchase. Purchase of other indirect materials must be included in the other production related costs. Product costing system can be defined as the process of computing the cost of any product or service by allocating all the business expenses proportionately into total production cost. Thus, it helps to determine the cost of products in proper procedures as per the general concepts and the requirements of AASB. Purpose of Production Costing System:- Product costing system is not only adopted by the manufacturing units but also by service providing companies. It helps to determine the costs of both the product and services. Primarily, it seems that the only purpose of objective of the system is cost production cost determination. However, it helps the organization to fulfill other objectives also. The purposes or objectives of product costing systems can be classified into two groups Primary Objectives and Secondary Objectives. Primary Objectives: The primary objectives of production costing system can be stated as the basic reasons of implementing of production system method in any business firm. The primary objectives of production costing system are discussed below: Determination of Cost Selling Price: Product costing system is applied for determination of manufacturing cost of the products and services. As discussed above, production cost of any product or service is very essential for the business firms. Management cannot determine the proper selling prices of the product or service without accurate production cost and may lead to loss eventually (Kaplan and Atkinson 2015). Allocation of Expenses: Product costing method is used to allocate the expenses under proper overheads. There are many expenses, which are not related to the production of the manufacturing of the product or service, rendered. It should be noted the basic cost of the business firm is its production cost. If the production cost is calculated higher by incorporating unrelated expenses, then it will lead to either higher selling price or gross loss. Therefore, it is very important to incorporate only those expenses, which are actually incurred for the production. Moreover, AASB also requires that the production cost should be calculated on the basis of the production related expenses only. Thus, production cost can be used to identify the actual expenses, incurred for production purpose and can help the business to determine the different overhead expenses accurately (DRURY 2013). Ascertainment of Selling Price and Profits: As already stated above, production cost is base of selling price of any product or services. The business firms calculate the selling price by adding a certain percentage for profit and other non-production expenses on the production cost. For many firms, the selling price is determined on the basis of the competitors price or market price. In that case, through production cost helps the firm to ascertain the amount of profit. Moreover, as per the accounting methods, cost of production is used to calculate the gross profit by deducting the cost from the sales revenue. Gross profit is used further to ascertain the net profit of the firm. Apart from that, the gross profit is also used for various decision making purpose by the managers. Hence, it is not possible to determine the appropriate selling price or accurate profit without the production costing system. Secondary Objectives: Secondary objectives of the business firms for using the production cost system are related to management and decision making processes. Better Control: As production cost is one of the major expenses of the business firms, management always try to control it properly. Production costing system can help the management to control the product costs more effectively. It provides the details of various production related costs, through which the firm can identify the expenses, that should be controlled immediately (Horngren et al. 2013). Budget Preparation: The business firms maintain yearly or periodic budget for operating in more planned way. Production cost system can be proved to be very beneficial for preparing such budgets. The firms can obtain necessary information related to the various production related expenses through the system and forecast the future expenses accordingly. Increasing Efficiency Level: The business firm can use the production costing system for increasing the efficiency level of various production levels. Production costing system allocates the various production expenses under various overheads or departments on basis of the nature of the expenses. The firms can analyze the expenses of various overheads or departments and compare it with the respective output levels of the departments. Thus, it can determine efficiency levels of the different departments and implement proper control system to increase the efficiency level. As product costing system provides the necessary data for such control system, it indirectly helps to increase the efficiency levels of the various departments. Decision Making: Product costing system can provide many useful information to the management. The managers use the system to ascertain the various overhead expenditures. It can also be used for classifying the fixed expenses and variable expenses. Thus, it can be very helpful for calculating contribution margin and break even margin. Hence, by providing vital statistics, the product costing system helps the management in various decision-making process (Demski 2013). Preparation of Schedule of Cost of Goods Manufactured and Cost of Goods Sold. Schedule of Cost of Goods Manufactured- Schedule of Cost of Goods Manufactured is the statement that exhibits the total production cost of the produced goods. It is prepared for ascertaining the actual manufacturing cost of the product, manufactured for a certain period. The schedule includes various production related costs to compute the cost of goods manufactured and calculate it step-by-step. Primarily, the basic costs, required for any productions, are calculated by adding the amount of consumed direct material and direct labors, required for producing the products for a specified period. The total of direct material and direct labor is referred as prime cost. The prime cost is added with the factory overhead to determine the factory cost. Factory overhead includes various indirect expenses, related to production, and other factory related expenses. Production is a continuous process. Therefore, at the end of certain period, there are many materials, which use to be still in production or partly completed. Such uncompleted materials are considered as work-in-progress. The units in work-in-progress at the beginning of a period get fully completed during the certain production period. On the other hand, in the end of the period, there are some units, left uncompleted. Hence, as the cost of goods manufactured is calculated for the fully complete products, it is necessary to adjust the opening and closing amount of work-in-progress to determine how much amount is spent for completing the partly completed products. In the end, the cost of goods manufactured is determined by adjusting the net amount of work-in-progress with the factory cost. In the books of Seafarer Kayaks Schedule of Cost of Goods Manufactured Last Year Particulars Amount Amount Direct Material Consumed : Raw Material Purchase 120000 Add : Opening Balance of Raw Material 25000 145000 Less: Closing Balance of Raw Material 24000 121000 Direct Labor Costs : 35700 PRIME COST 156700 Factory Overhead: Indirect Labor Cost 15000 Factory Managers' Salary 12000 Factory Supplies 5000 Depreciation - Factory Building 6500 Depreciation - Factory Equipment 8900 Insurance Factory 5000 Repairs Maintenance - Factory 2500 Land Tax - Factory 2200 57100 FACTORY COST 213800 Opening Balance of Work-in-Progress 8000 Less: Closing Balance of Work-in-Progress 7500 500 COSTS OF GOODS MANUFACTURED 214300 Schedule of Cost of Goods Sold: Schedule of Costs of Goods Sold is prepared to calculate the total expenses, incurred for the sold units. It has been observed that in the end of any period, all the goods, produced are not sold completely and some units are left in the stock. Such unsold goods are referred as finished goods. Like cost of goods manufactured, it is very necessary to compute the cost of the total unit of goods sold. In the schedule of cost of goods manufactured, the total cost reflects the amount, incurred for the units, produced. As the gross profit is determined on the basis of the revenue, earned from sold goods and expenses, incurred for the sold goods, therefore, it is important to ascertain the cost of the units sold. The cost of goods sold is determined by the adjusting the opening balance of finished goods with its closing balance and the net balance is then added with the cost of goods manufactured. In the books of Seafarer Kayaks Schedule of Cost of Goods Sold Last Year Particulars Amount Amount COSTS OF GOODS MANUFACTURED 214300 Opening Balance of Finished Goods 12500 Less: Closing Balance of Finished Goods 13600 -1100 COST OF GOODS SOLD 213200 Cost of goods manufactured or cost of goods sold are the costs, which are directly or indirectly related with the production process of the product. Advertisement expenses are considered as marketing expenses, which is an indirect expense, incurred to increase the sales (Needles et al. 2013). Hence, it is not included in both the cost of goods manufactured and cost of goods sold. Moreover, Administrative (Sales) salaries, Depreciation of Sales Office, General Sales Liability Insurance, Sales Managers Salary and Travel and Entertainment (Sales) expense are directly or indirectly related to the sales activities, not with the production process. Hence, these expenses are also excluded from the schedules (Warren et al. 2013). Calculation of T-Accounts and Overhead: Completion of T-Accounts: Dr. Raw Material A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance b/f 25000 30th June By, Work-in-Progress A/c. 121000 To, Accounts Payable A/c. 120000 30th June By, Balance c/f 24000 145000 145000 Dr. Work-in-Progress A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance B/f 8000 By, Finished Goods A/c. 121500 To, Raw Materials A/c. 121000 30-Apr By, Balance C/f 7500 129000 129000 Dr. Finished Goods A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance B/f 12500 By, Cost of Goods Sold A/c. 120400 To, Work-in-Progress A/c. 121500 30th June By, Balance C/f 13600 134000 134000 Dr. iii) Manufacturing Overhead A/c. Cr. Date Particulars Amount Date Particulars Amount 30th June To Bank A/c. 57100 By, Cost of Goods Sold A/c. 57100 57100 57100 Dr. Accounts Payable A/c. Cr. Date Particulars Date Particulars Amount 30-Apr To, Bank A/c. 1st July By, Balance B/f 20000 By, Raw Material A/c. 120000 30th June By, Balance C/f 140000 Dr. Cost of Goods Sold A/c. Cr. Date Particulars Amount Date Particulars Amount 30th June To Finished Goods A/c. 120400 To Direct Labor Cost A/c. 35700 To, Manufacturing Overhead A/c. 57100 30th June By, Income Statement 213200 213200 213200 Applied Overhead and Actual Overhead: Over / Under Valuation of Overhead:- Direct Labor Hours Direct Labor Hours Total Overhead Cost Predetermined Overhead 850 $63 $53,550 Actual Overhead $57,100 Under Applied Overhead Rate ($3,550) Journal Entry for Under-Applied Overhead: Cost of Goods Sold A/c..Dr. $3550 To, Manufacturing Overhead A/c. $3550 Reasons Entries for Over and Under Applied Overhead: The business firms use to maintain prepare budgets for the future costs and outputs for better production process and control over the production levels. It has been observed that in many cases the amount of actual overhead expenses differ with the budgeted amounts (Needles and Crosson 2013). The differences between the actual and budgeted overhead are categorized into two segments. When the actual overhead becomes higher than the budgeted amount, it is considered as under applied overhead. On the other hand, if the actual overhead remains lower the budgeted amount, then it is described as over applied overhead. The reasons for such differences are discussed below: Increase or decrease of actual output level Increase or decrease of actual consumption units of various cost factors, such as material, labor, energy etc. Increase or decrease of actual per unit costs of the cost factors (Maher et al. 2012) Inefficient manufacturing process, which leads to over consumption of various elements Manufacturing outputs more efficiently, which reduce the consumption level of various elements Strong budgetary control Implementation of advanced technology (Weygandt et al. 2015) The journal entries for eliminating the differences are shown below:- For under applied overhead: Cost of Goods Sold A/c..Dr. To, Manufacturing Overhead A/c. For over applied overhead: Manufacturing Overhead A/c.Dr. To, Cost of Goods Sold A/c. (Needles et al. 2013) Importance of Standard Costing System: Standard costing system is a popular costing process for implementing proper budgetary control over the production process. In this method, the opening balances of direct material, direct labor and manufacturing overhead are calculated on the basis of expected standard rates and expected standard consumption units (Drury 2013). The budgeted balances are then adjusted with the actual expenses, incurred for the cost elements. If any variance occurs between the actual and budgeted amount, the management gets aware of the situation immediately and can take proper measures for it (Ward 2012). When the actual amount becomes lower than the budgeted amount, it is considered as favorable variance and for vice versa, the variance is treated as adverse variance. The owners and managers of Seafarer Kayaks can enjoy the following benefits by implementing Standard Costing system for their production process:- Strong budgetary control over the cost elements Reconciling the actual expense with the budgeted expense in the record entry stage Identifying the reasons of variances not at the end of any financial period but within the period Implementing corrective measures at early stage of operation (Collier 2015) Conclusion: It is quite clear from the above discussion that in modern time, it is very important to maintain a proper product costing method. It not only provides the management to determine the cost of the products or services, but also helps in various decision-making processes. Therefore, the owners of Seafarer Kayaks should implement proper costing methods for continuing its manufacturing operations more efficiently. References: Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media Drury, C., 2013.Costing: an introduction. Springer DRURY, C.M., 2013.Management and cost accounting. Springe Hart, J., Wilson, C. and Fergus, C., 2012.Management Accounting: Principles Applications. Pearson Higher Education AU Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning Maher, M.W., Stickney, C.P. and Weil, R.L., 2012.Managerial accounting: An introduction to concepts, methods and uses. Cengage Learning Needles, B.E. and Crosson, S.V., 2013.Managerial accounting. Nelson Education Needles, B.E., Powers, M. and Crosson, S.V., 2013.Financial and managerial accounting. Nelson Education. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Principles of accounting. Cengage Learning Ward, K., 2012.Strategic management accounting. Routledge Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Schedule of Cost of Goods Manufactured.

The Breakfast Club Essay Example

The Breakfast Club Paper This movie is undoubtedly the spitting image of high school today. It is amazing how the themes and actions back in the 80s are still well and alive in 2009. I guess teenagers just havent changed that much over the past 25 years. People still act the same way and treat people the same way. Kids still get teased and the preppies still rule the schools along with the jocks. Nerds are still getting picked on and the freaks are still eating lunch by themselves. It is quite funny how nothing has changed over the past 25 years. Yet, no one is too eager to try and change that. That is basically what this movie portrays, a group of teenagers that are forced into spending the day together in the school library. What could possibly go wrong? Back in the 80s, teenagers were very much into things like drinking, drugs, and sex. Nothing has changed since then. There are still the exact same cliques with the same type of people that partake in illegal activities. This movie, somehow, captures the whole aspect of a teenage life within 2 hours. It is amazing how the director could do that with a certain budget and time limit. Although it may seem easy to write a movie about teenagers, we are very complex at heart. The Breakfast Club is about a group of 5 teenagers, 1 jock, 1 prep. , 1 nerd, 1 freak, and 1 hooligan that are forced into spending the entire day in the school library because of certain things they decided to do. Youd think this would get out of hand within minutes. But, after a few fights and arguments, they just might surprise you near the end of the movie. Now, every teenagers worst nightmare is a horrible principal that wont get off your tail. Well this principal is everyones worst nightmare. We will write a custom essay sample on The Breakfast Club specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Breakfast Club specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Breakfast Club specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Hes a bully at heart and a determined one at that. He has his mind set on getting everyone to like him. Even if that means knocking a few heads together. Its the weekend, and five students have weekend detention. Theres a jock, a princess, a freak, a nerd, and a hooligan. Not much in common, except for having to give up their day, sit in the school library, and write an essay for the principal. Being from such widely different backgrounds and having such completely different personalities, its obvious that some frictions and shenanigans will develop, especially when the principal leaves the room. The students pass the hours in a variety of ways: they dance, harass each other, tell stories, fight, smoke marijuana, and talk about many different things. They even open up to each other at certain points in the movie with some of their inner secrets (for example, Allison is a compulsive liar and Brian and Claire are ashamed of their virginity). They also discover that they all have wrecked relationships with their parents. However, besides these developing friendships, the students are afraid that once detention is over they will go back to living their normal lives and forget about the day the spent together.

Macbeth Charachter Essay Essay Example

Macbeth Charachter Essay Essay Macbeth Character Essay In Act 1, Macbeth is described by Duncan as â€Å"O valiant cousin! Worthy gentleman! † By the end of the play, Malcolm calls him a â€Å"dead butcher†. Trace the changes in Macbeths’ character, analysing the reasons behind them. Macbeth’s ruthless seeking journey for power, urged on by his wife, becomes his tragic flaw which leads to his downfall in all ways. The tragic hero is used by Shakespeare to show how the tragedy lies in the greatness that could so easily have been Macbeth’s. Inevitably, his conversion in character all results in his ambition which causes him to act in such brutal ways. We note how an idealised individual such as Macbeth’s changes into a despised one. We observe Macbeth’s greatness and bravery in combat through the Captain’s account of the battle. Macbeth is described as â€Å"Valour’s minion† who â€Å"carved out his passage till he faced the slave†. One examines the respect enclosed in his companion soldiers who give him the name â€Å"brave Macbeth†. This is followed by a line of reassurance which is â€Å"well he deserves that name†. Macbeth’s honour and excellence in battle is demonstrated in Duncan’s words â€Å"O valiant cousin! Worthy gentleman! †. His lack of fear displays his courage and heroism presented in the line â€Å"As cannons over-charged with double-cracks†. Shakespeare uses this to highlight the greatness he once had. We immediately suspect the thought of Duncan’s murder in Macbeth’s mind through the line â€Å"Good sir, why do you start and seem to fear things that sound so fair? . Macbeth’s ambition seems to take control of him as he continuously orders the witches to inform him of the prophecies in the lines â€Å"Stay, you imperfect speakers! Tell me more† and â€Å"Speak, I charge you! †. One can imagine Macbeth’s subsequent actions in the line â€Å"nothing is but what is not† as through it we realise that the only values t hat exists for Macbeth are those which he does not yet have, the Kingship. This continues to demonstrate how his ambition takes full control over him. We will write a custom essay sample on Macbeth Charachter Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Macbeth Charachter Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Macbeth Charachter Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Macbeth realises that he must act quickly as â€Å"The Prince of Cumberland† is â€Å"a step on which he must fall down, or else o’erleap†, which continues to indicate how his ambition is taking over him and triggers his thought of Duncan’s murder which will soon become a reality. Macbeth recognizes the various reasons of why he should not kill Duncan and is tormented about these doubts, however he resolves to his â€Å"Vaulting ambition, which o’erleaps itself and falls on the other†. However the loyalty shown to King Duncan in previous scenes is forgotten completely and his true colours are really being shown. We can see how Macbeth deceives Banquo by replying: â€Å"i think not of them† when Banquo says he dreamt of the witches. This is linked to the theme of â€Å"appearance vs. reality† as we see the â€Å"false face† Macbeth has put on. Macbeth’s guilty, overwrought brain induces him to see visions before he does the murder. His guilt becomes outwardly visible to his own eyes, which he calls â€Å"a dagger of the mind†. This is a sign of the great turmoil in his mind where this fearless soldier is now tormented by images of blood and fear of the unknown. After Duncan’s murder Macbeth realizes that because of the deed he has just committed he has lost the possibility of ever receiving blessing. He appears to be conscience stricken as he struggles to say â€Å"Amen†. He realises perfectly well the extent of his guilt as we see in the lines â€Å"Will all great Neptune’s Ocean wash this blood clean from my hand? No† and â€Å"The pluck out mine eyes†. Macbeth’s guilt induces loss of sleep and, since he has lost his peace of mind, his innocence and guilt will torture him. His guilt becomes clearly evident in the line â€Å"Wake Duncan with thy knocking! I would thou couldst† and this shows how he will be scarred and damned for eternity. Macbeth’s mind is tormented by the witches’ prophecy that Banquo’s descendants will be kings of Scotland and convinces murderers that Banquo has always been their enemy while forcing them to kill him. This imposes the reprehensive position with which he has become, even worse than the murderers. Macbeth’s guilt and wickedness is also embodied in the ghost of Banquo which appears to torture Macbeth at the banquet he has organised for the succession of the throne. As soon as Macbeth hypocritically mentions Banquo, he sees his ghost however Macbeth attributes his hallucination of the ghost to being a result of him being a beginner in murder. In later murders Macbeth appears to be quite hardened to the horrors of murder. He does feel guilt but this is not enough to keep him from committing further murders as he says that he is â€Å"in blood stepped in so far that should I wade no more returning were as tedious as going o’er†. Macbeth derives security from the witches as he typically interprets the apparitions in his favour, rejecting what is unfavourable to him. We remember Hecate’s words: â€Å"security is mortals’ chiefest enemy†. By the end of the play Macbeth becomes completely ruthless and irrational and decides that â€Å"The very firstlings of my heart shall be the firstlings of my hand†. He therefore resolves to attack Macduff’s castle and kill his family. This accentuates Macbeth’s evil even more while showing the degeneration in his character as he murders a defenceless woman and her children. Macbeth no longer has any soul searching as he does not justify himself anymore with soliloquies before doing his deeds. This causes him to become completely ruthless and unscrupulous, making him an outright villain. Although throughout the book Macbeth seems to be influenced by his wife and the witches, it is Macbeth and his will to become king that performs each and every deed. Macbeth could so easily have been a righteous and respectable person however it is his ambition and will that induces him to become a â€Å"hell hound† and a â€Å"dead butcher†. Although Macbeth has become a changed man his only kingly characteristic was his courage to fight until he, the lonely saddened yet ruthless character, died in battle.

Tenement Life in NYC essays

Tenement Life in NYC essays Over spring break I had the opportunity to visit the Lower East Side Tenement Museum and take the Getting By tour. I really enjoyed the setup of this museum, as it gave me a true feel that I was almost traveling back in time to see what things were like for immigrants around the turn of the 20th century. It is hard to imagine just how rough the conditions were, considering a small apartment building such as the one we toured would be the home of several families per floor, each with numerous children. Add to that poor ventilation, thin walls, noises and smells coming from outside (and probably other parts of the building, too). It is amazing to me that for the immigrants living in these tenements, these living conditions were a step above what they could afford in their old country. I began to think about Engles writings on Manchester that we read earlier in the semester, and how he described probably the most horrid living conditions I can imagine anyone suffering through. Compared to these conditions, the tenements of New York must not seem that bad, if for no other reason than the fact that they were not shunned and hidden away like they were in places like Manchester. It seems that what saved many immigrants in the early 20th century was the tight community they formed, both up in their apartments and down on the streets and in the storefronts. They formed a community that, if it exists at all in New York today, is extremely rare. It is fascinating that in this city, it seems to take extreme hardships (think back to September 11, 2001) to bring people together. ...

The legal and ethical issues surrounding Solyndra Essay - 1

The legal and ethical issues surrounding Solyndra - Essay Example Obama administration was doing everything possible to encourage renewable and environmentally friendly energy sources such as solar energy. It is believed that solar energy will replace all conventional energy sources in future because of its potential to provide green energy or clean energy. Obama administration does not want to see the closure of energy companies, especially the energy companies dealing with solar energy. Therefore, Obama administration has recently sanctioned a half-billion dollar loan to the failing solar energy company Solyndra. Many people believe that the decision to support a company like Solyndra is illegal and unethical. The concerns of the ordinary people related to the $535 million financial aid to Solyndra was proved to be right after the collapse of the company in 2011. The collapse of Solyndra has left the taxpayers liable for all $535 million (Solyndra, the White House, and the Most Dangerous Conflict of Interest of  All, 2011). The Solyndra scandal is a perfect example to prove that politically motivated illogical decisions may cause immense harm to the taxpayers or ordinary people. This paper analyses the legal and ethical issues involved in the decision of Obama administration to support Solyndra. Solyndra accuses Chinese companies for its failure to prosper in American market. The company believes that the governmental policies are not good enough to counter the challenges from foreign companies in the solar energy market. Solyndra argues that Chinese companies or solar panel makers are conspired to fix prices and flood the U.S. market with solar panels at below-cost prices forcing it out of business. Solyndra has already filed a1.5 billion lawsuit against Chinese companies (Bathon, 2012). It is a fact that Chinese made products are cheaper than products manufactured in other countries such as America. In China, manpower cost is extremely less compared to that in America. Therefore, Chinese companies can sell

Differences and Similitarities between Mozart and Beethovens early and Essay

Differences and Similitarities between Mozart and Beethovens early and late Symphonies - Essay Example Additionally, personal differences, in terms of lifestyles also contributed to the differences in their symphonies. Thus, the following are the differences and Similarities between Mozart and Beethovens early and late Symphonies: Similarities between Mozart and Beethovens early Symphonies Mozart and Beethovens early Symphonies were similar in various ways. First, their early symphonies are characterized by the application of Sonata form, which was the main musical structure that characterized the classical music era (Keefe, 66). The two composers applied Sonata form in almost every of their works, only that it could be combined with other forms of music structure such as the Rondo and the variation forms. The examples that can depict the use of the sonata form in their early works are the Mozart’s K 296 composition and Beethoven’s Piano quartets, also referred to as the WoO 36 (Will, 55). These are some of the earlier compositions by these two musical composers, which d epict the application of sonata form, almost in a very identical way. The application of sonata form as a musical structure by the two composers in these two earlier works is depicted by the division of the compositions into three sections. Both the K-296 symphony, which was composed in 1781 by Mozart and the WoO36 Piano quartet’s symphony, which was composed by Beethoven before 1792, displays the classification of the composition into the exposition, a development and a recapitulation sections (Will, 44). These symphonies entail the presentation of a transition, from how the tonal material of the compositions are organized in harmony at the exposition section, then developed into elaboration and contrast at the development section, and finally harmonized and resolved to create a harmoniously integrated rhythm at the recapitulation section (Keefe, 68). This musical structure starts with a harmonized and simplified tonal stability at the exposition section, then enters the dev elopment section where more tension is build, and complex tonal textures, far-ranging key changes and highly agitated rhythms are developed, to create the climax of the musical composition at the development section, and finally enters the recapitulation section, where the tension and tonal complexity is reduced, resulting to a cool harmonious finishing rhythm (Will, 41). These are the major characteristics of Mozart’s K 296 composition and Beethoven’s Piano quartets, which are some of their earlier works. Differences between Mozart and Beethovens early Symphonies There are notable differences between Mozart’s and Beethoven’s early symphonies. The difference emanates from the fact that while Mozart was a musical composer of his own making, Beethoven’s musical composition were a hybrid of Mozart’s and other artists’ style. In developing his symphonies, Beethoven was particularly influenced by Mozart on one hand and Joseph Haydn on the other (Keefe, 72). Therefore, he combined their musical composition styles to create a hybrid, which he then gave his own personality. This led to a development of a unique stylistic composition that was different from those of his influencers. Therefore, Mozart’s and Beethoven’s early symphonies were different in that, while Mozart observed musical rules and played within the confines of harmony and smooth transition of keys and rhythm, Beethoven adapted the style of

The Benefits of Installing Management Information System in Small Dissertation

The Benefits of Installing Management Information System in Small Business - Dissertation Example The definition of small business varies from country to country, for example, it is 50 in terms of employees in European Union. Economic criteria are also used for classification, based on capital employed or business turnover. However, for our study an organization consisting of at least 25 people and a maximum of 100 employees may be considered for inclusion in the survey. The developments in information technology, telecommunications, media and social networks necessitates the small business community to reorient their strategies to be competitive in the business, and MIS plays an important role in the backdrop of liberalization and globalization of the economies. This research may contribute significantly in this respect by highlighting the benefits of installing MIS in small businesses. Research Questions 1. What are the benefits of implementation of MIS in small business? 2. Is the cost of installation of MIS justifiable in relation to the benefits? 3. Is it true that the imple mentation of MIS enhances stability in the organization? Research aim The study aims to assess the impacts of implementation of MIS in the small businesses with regard to cost and benefits, both tangible and intangible that may accrue to the small businesses with a view to make recommendations based on the analysis and findings. Research Objectives To study the impact of MIS in relation to the operations and management of the small businesses with a view to analyze: 1. the impacts of the cost of installation of MIS and 2. the factors which govern installation of an appropriate system in relation to the size. Hypothesis The analysis of the survey results would be useful in evaluating the hypothesis: When the world is moving toward liberalization and the countries pursue a policy of globalization, installation of MIS in small businesses is crucial for efficiencies in the operations and for a sustainable development. The financial and non-financial benefits derived from the installatio n of MIS outweigh the cost involved in the installation, and MIS enhances stability of the organization. Literature review According to Garnengo, Nudurupati & Bititici (2007, p. 683) in the small and medium enterprises the deficiencies in MIS obstruct PMS [performance measurement system] use because the required data cannot be captured. It is observed (p. 683)†during the first implementation phase entrepreneurs obstructed MIS investment, and only free software and internal knowledge could be used. However, in a few months PMS advantages were highlighted and, consequently, MIS investment was planned and supported by entrepreneurs†. The expertise in processing of the information and reporting is crucial for the business success. Brouthers, Andriessen & Nicolaes (1998, p. 136) found â€Å"When it comes to making strategic decisions, the small firm managers in this study tended to ignore the information gathered and the analyses performed, relying instead on their intuition †. In order to compete efficiently in the market, strategic decisions based on the information properly analyzed are very essential. According to Street &Meister (2004, p. 473), â€Å"Small business growth is known to strain internal communication processes, for example, which likely limits growth opportunities†. Resistance to change and fear of unknown could be the major

Role Of E Coli And Salmonella Food Spoilage Biology Essay

Role Of E Coli And Salmonella Food Spoilage Biology Essay Food is sometimes contaminated with pathogenic microorganisms, there are many sort of Pathogenic bacteria it is very dangers for human, animal, salmonella one of them, it is frequently found in fowl ,eggs ,raw approved by pets similar to turtles and birds, salmonella is bacterium which is one of the commonest causes of food spoilage worldwide , there are more than 2,000 dissimilar sorts of salmonella , but with the omission of the little which typhoid or parity ,fever the sickness they cause is related, also there is a common sort of bacteria call E.coli it is akin to beef and vegetables , E.coli is short for the medical dumpy Escherichia coli is short for thing about these bacteria and lots of other bacteria is that theyre not constantly harmful to you. (1,8) E.coli generally lives indoors your intestines where it helps your body split down and digest the food you eat , Ecoli be able to get from the insides into the blood , this is a rare sickness but it can cause a extremely serious infection food is the commonest sources of salmonella for humans . the food may have been contaminated bacteria the source, animal or bird was infected salmonella is common with chickens some studies in 1990 showing that about 50%of of frozen and fresh chicken hold the bacteria .infections in dairy herds may show the way to contamination of milk.( 4,7 ) Outbreaks of gastroenteritis suitable to contaminated food have been reported in extra parts of the world. The probable causes of these outbreaks were suitable to the consumption of food contaminated with pathogens bacteria. Studies from many countries have given away that the microbiological quality of food manufactured for make use of in foods and drinks might be a cause for concern. (1) Ecoli was discovered by German pediatrician and bacteriologist Theodor Escherichia in 1885, and is now classified as piece of the enterobacteriacea. (5) Salmonella was discovered by D.E salmon, the American veterinary pathologist who original described salmonella cholera sues in 1900. (5) In fact several microorganisms can stay alive in food, even though food is very important to the maintenance of life, it can also be conscientious for ill health. (1) Structure and function of E coli Bacteria The find structure of bacterial cells has been studied in some detail using electron microscopy of whole cells and cells broken up into separate components.(4) 1.1 the organism and its characteristics Escherichia coli is a kind of gram negative bacteria, this is usually found living indoors the lower intestine of human beings as well as animals , there are quite a few different strains of E coli bacteria , most of which are practically, harmless.( 10 ) Although they form a very minor component of the intestinal flora, the E coli bacteria aid in the digestion and break down of the ingested food. (6) E coli is the type of genus, it is a catalase-positive, oxidase -negative, fermentative, short, gram-negative, non-sporing rod, although it ferments the sugar lactose. The following figure illustrates  the size of  bacteria  under the  electron microscope. (2) Figure1.1-electron micrograph of E coli. 1.1.1-solation and identification of the isolates Colonies were isolated from the Trypticase Soy Agar plates (TSA) (Oxoid UK) and Triple Sugar Iron slants (TSI) (Oxoid UK) and incubated at 37oC for 24 hour. The isolated bacterial was identified by cultural morphology, Gram-stain and biochemically, the colonies that showed typical reaction in TSI and positive for cytochrom oxidase test and catalase test were confirmed by using Analytical Profile Index 20E (API 20E). The colonies which are gives Gram positive cocci identified by used catalase, coagulase and DNase test. (2) 1.1.2 What these bacteria do is that they produce loads of vitamin Amino acids and other growth factors which are immediately absorbed and used by the body. The Ecoli bacteria that colonize in the lower intestine by adhering to intestinal lumen. (9) However, some strains of E coli are also able of causing deadly health problems such as severe stomach characterized by cramps and belly pain, vomiting and severe diarrhea.(10) 1.2- Structure and function of salmonella 1.2.1 -the organism and its characteristics According to the(Adams, M and Moss, M ,1995) salmonella bacteria are the most common cause of food borne sickness in the united states there are more than 2500 serotypes of salmonella, only some of which cause illness in humans.(1 ) Salmonellas are members of the enterbacteracese they are gram negative, non-spore forming rods (typically o,5 m by 1.3m) which are faculatively anaerobic , catalase -positive, oxidise-negative. The following figure illustrates  the size of  bacteria  under the  electron microscope (4) Figure1.2.1 electron micrograph of salmonella 2-Similarities E.coli was discovered by German pediatrician and bacteriologist Theodor Escherichia in 1885, and is now classified as piece of the Enterobacteriace family.(1) the largest part E.coli strains are harmless, but some such as serotype 0157:H7, but some such as serotype 0157:H7, can cause serious food poisoning in humans.(2) Salmonella is closely related the Escherichia genus, and some classified as part of the enterobacteriace.( 1 ) Many Ecoli and salmonellas are responsible for a number of different clinical syndromes, grouped here as enteritis and systemic disease. bad stomach cramps and belly pain, vomiting, diarrhea, sometimes with blood in it two very bad strain of Ecoli and salmonella were found in fresh spinach in 2006. ( 2 ) on the other hand, some strains of e coli and salmonella are also capable of causing deadly health problems such as severe stomach upsets characterized by cramps and belly pain, vomiting and severe diarrhea.( 4 ) 3-Difference -E coli can be differenced from salmonella on the basis of a figure of sugar-fermentation, and other biochemical tests.(10) -E. coli is indole positive or methyl red positive, but salmonella was negative. -E.coli is atypical mesophile growing from 7-10c up to 50c with an optimum around 37c. (3) -Contamination of eggs especially with salmonellas is a long-recognized problem but in the most cases this was due to contamination of the eggshell. (4) -furthermore biochemical tests between E coli and salmonella is difference, so typically significant group of tests used for the ability to produce: i) Indole from tryptophan. ii) Sufficient acid to reduce PH. (8) -Any member of the genus salmonella presents some degree of hazard to human health, such as S.gallinarum, typhi and pullorum. (3) Discussion In many previous studies on the quality food microbiology criteria for the food and intake water to these recommended by world health organization. This is because lots of countries do not have specific notional microbiological for food spoilage. Although, many good bacteria are needed in your body to assist it work properly, a few of these bacteria assist you digest food (normal flour), and keep your skin clean. However, other types of bacteria can make you ill, also convinced bacteria invade your badly and attack, causing infection. Good hygiene and good handling practices are all prerequisites to the manufacture of good value food. WHOs microbiological guideline for food and drinking-water quality (6) Plate count (cfu/100ml) Coliform 0 E. coli 0 Salmonella 0 ACC Not specified REFEREENCES: 1-Adams, M and Moss, M (1995) food microbiology, the royal society of chemistry,Thomas graham house (pp.181-202). 2-Anonymous. 2002. Microbiological quality of ice for cooling drinks. Food safety authority of Ireland available from: http://www.fsai.ie/surveillance/food/ice_cooling_drinks.pdf 3-Doyle,M,beuchat,L,Montville,T,Montville,T(2001)Food Microbiology, the united states of american,washingtion(pp141-193) 4-Garbutt,J(1997) Essentials of food microbiology ,Great Britain, London pp(5-137) 5-Icmsf international commission on microbiological specification for foods (1996). Microorganisms in foods. 5. Microbiological specifications of food pathogens Characteristics of microbial pathogens. London, UK: blackie academic Professional (pp. 45-65). 6-International Commission on Micrological Specifications for foods (icmsf) (1986) microorganisms in foods (2), sampling for microbiological analysis: principles and specific applicationns.2th, university of Toronto, Canada. 7-Montville, T, Matthews, k (2005) Food Microbiology, A American Society for Microbiology, Washington pp (85-111) 8-Ray, B (2004) Fundamental Food Microbiology, Bibekray 3rd Ed, USAPP (257-269) 9- Who guidelines for drinking-water quality, vol. 1. (3rd ed.) 2004 available from:http://www.who.int/water_sanitation_health/dwq/gdwq2004web.pdf 10-Wilson, I.g., Hogg, G.M. and Barr, j.g. microbiological quality of food in Hospital and community. j. hospital infect. 1997; 36:171-180.

Controversy Over Full-Body Scanners

Having security inside an airport is a necessary and important safety precaution, but there is controversy as to how to achieve an effective airport screening system, and yet provide privacy to travelers. A recent national debate has arisen on the topic of installing new Full Body Scanners into airport security systems nationwide. The scanners are thought to be an invasion of privacy, have a very high cost, and are an ineffective security method.One of the key issues for the usage of full body scans is that it can be a major invasion of privacy to people being screened during the airport security process. For instance in the article â€Å"Debate Over Full Body Scans vs. Invasion of Privacy Flares After Incident,† the author John Schwartz explains that â€Å"images produced by the machine can be startlingly detailed†(1). So despite claims of â€Å"blurry and opaque images† they can in fact have the potential to become detailed images.This could potentially make th e security process a humiliating experience and discourage some people from air travel. In another article by U. S. A today â€Å"Our View On Transportation Security: Airport Body Scanners Balance Safety and Privacy,† they found out that â€Å"TSA sought to buy scanners that can store and send images in test mode†(1). If the scanners that can store photos are utilized by airport security systems, then it is possible that the images could be copied or shared.People should not have to worry that their semi nude images are going to be shared, however slight the risk. Is it not true that travellers should feel comfortable during the check in process and not need to be concerned about a humiliating or undignified experience? Another important argument against the instillation of full body scanners is that they can be overly expensive relative to traditional screening methods. Jessica Ravidz supports this argument in her article â€Å"Airport Security Bares All, or does it? ,† saying â€Å" each machine can cost up to a total of $170,000 per scanner†(1). It is a costly and unnecessary project because there is already a effective security system in place. It would be cheaper to stay with the current methods of security, such as metal detectors and pat downs than to incorporate a much more costly alternative. A story in The Wall Street Journal â€Å"TSA Pressed on Full-Body Scans Despite Concerns,† Cam Simpson and Daniel Michaels say in the paper that â€Å"The U. S.Transporation Security Administration plans to buy 450 body scanners, and that the Department of Homeland Security announced that they are purchasing 300 more this year†(1). This is a large fund of money that could be used for better training, different technologies, and more efficient systems moving people through the airport security process. Another way the money could be used is to fund investigations and intelligence work and detect threats before they even arr ive at the airport. The financial costs vs benefits to airport security does not appear to support adding Full Body Scanners to our current methods.A different debate on the usage of body scanners is that they are an ineffective security system and cannot detect certain objects. An example is in the story â€Å"Debate Over Full Body Scanner vs. Invasion of Privacy Flares Anew After Incident,† by John Schwartz states that â€Å"the machines cannot, for example, detect objects stowed in bodily orifices or concealed within folds of an obese person’s flesh†(2). This proves that the scanner technology is limited and can be deceived under certain circumstances. Therefore the scanners are only useful against a limited number of threats.In the same article Bruce Schneider, a technological security expert is interviewed and says â€Å"If there are a hundred tactics and I protect against two of them, I’m not making you safer, if we use full body scanning, they are going to use something else†(2). He brings up a point that even though the scanners can detect certain concealed objects they still only protect against a few specific threats. And now that people know about the scans and how they work they now also know how to get around them. Those are the reasons on why it is an inefficient security method and should not be put into use as primary airport security.In conclusion this proves that the usage of Full Body Scanners in airports would not be a conventional method to replacing current security processes. The reasons being on why they would not be viable solution are that they are an invasion of privacy to travelers, a costly national project, and would be an ineffective method for increasing security. The solution to the problem dealing with body scanners is to not install them in airports at all, but to stay with traditional methods and finding other means to improve on the current system.

Bradley Nowell

Wesley Smith Bradley Nowell Bradley James Nowell was a musician who served as lead singer and guitarist of the reggae/punk band Sublime. He died at the age of 28 from a heroin overdose. Raised in Long Beach, California, Nowell developed an interest in music at a young age. His father took him on a trip to the Virgin Islands during his childhood, which exposed him to reggae and dancehall music. Nowell played in various bands until forming the group Sublime with bassist Eric Wilson and drummer Bud Gaugh.Bradley Nowell was born and raised in the Belmont Shore neighborhood of Long Beach, California to Jim and Nancy Nowell, with his sister, Kellie. As a child, he enjoyed surfing and sailing and often participated in boat races. As Nowell grew, he became a difficult child and was often hyperactive and disruptive with his buddy Clayton Arbuckle. His mother recalled that he was â€Å"very emotional, very sensitive, very artistic, but he was needy†¦ He was always testing just to see wha t he could get away with†. Nowell's rebellious behavior increased when he was ten years old caused by his parents’ divorce.His mother was awarded custody of Nowell, but found him too difficult to control on her own and he subsequently moved in with his father full-time at age twelve. At the age of thirteen, he began playing guitar and started his first band Hogan's Heroes with Eric Wilson, who would later become the bassist of Sublime. Nowell and Wilson met in sixth grade and lived across the street from each other; during this time, Nowell was described as a â€Å"gifted kid with many friends†. At first, Wilson did not share Nowell's interest in reggae music.Nowell attended the University of California, Santa Cruz before transferring to Cal State Long Beach to study finance. However, he dropped out one semester shy of earning a degree, stating in 1995 â€Å"I have all the hard classes left†¦ I doubt I'll ever go back†. According to â€Å"Westwood On e Interview† on disc three of the Sublime box set, Nowell got together with bassist Eric Wilson and drummer Bud Gaugh, and began performing in small shows at house parties and barbecues in 1988. The band was often forced to leave the parties they performed at due to excessive noise, which would result in neighbors calling the police.Sublime gained a reputation for their rowdy behavior and eventually became one of the most popular bands in Southern California. Despite their success, music venues were skeptical of the band's eclectic musical fusion and many refused to book the band. In response, Nowell and Wilson created their own music label, Skunk Records, and told venues that they were â€Å"Skunk Records recording artists†, which helped the band seem more accomplished and subsequently book more shows. The band produced and distributed Sublime's early recordings on the label. The band's demo tapes were later sold at shows and local record stores.While on tour in the mi d-1990s, Nowell met Troy Dendekker, and they started dating. In September 1994, Troy became pregnant. In June 1995, Dendekker gave birth to a son, Jakob James Nowell. A week before Nowell died, the couple married in a Hawaiian-themed ceremony in Las Vegas. Seven days after Nowell's marriage to Troy Dendekker on May 18, 1996 Sublime embarked on a five-day tour through Northern California, with a European and an East Coast tour to follow. On the morning of May 25, at the Ocean View Motel in San Francisco, drummer Bud Gaugh woke up to find Nowell lying half-way across a bed, with his knees and feet on the floor.At first, Gaugh assumed he had been too intoxicated to get into bed; however, further inspection allowed him to notice a green film around his mouth, and it became apparent that he had overdosed on heroin. Gaugh called for paramedics, but Nowell had died several hours earlier, and was pronounced dead at the scene. Nowell was cremated and his ashes were spread over his favorite s urfing spot in Surfside, California. A headstone was placed at Westminster Memorial in Westminster, California in his memory.

buy custom Captivating Nursing Essay Examples on IOM Report About Nurses

buy custom Captivating Nursing Essay Examples on IOM Report About Nurses Nursing Essay Example on Professional Development of Nurses Introduction Ten years ago leadership in nursing was increasingly concerned about the disturbing trend in the entire nation. In certain states and underprivileged urban centers, students in nursing programs left school, since they did not have sufficient groundwork in science and math to enable them deal with courses at the college. Most ambitious nursing students could fulfill their dreams. The nation was also suffering. The US was losing its future nurses who were significant in controlling the impending inadequacies at a time when public demand for nursing was approximated to increase due to the aging population and inflow of persons newly insured. The nation was losing nursing students who would significantly assist in diversification of the vocation. Young adults were also denied the opportunities of acquiring skills needed to find future jobs in nursing practice. Due to the looming danger posed by the decreased chances of having adequate nurses in the future, nursing leadership in certain s tates proposed the adoption of middle colleges for students from low-income households.

Magnesium Facts (Mg or Atomic Number 12)

Magnesium Facts (Mg or Atomic Number 12) Magnesium is an element that is essential for human nutrition. This alkaline earth metal has atomic number 12 and element symbol Mg. The pure element is a silver-colored metal, but it tarnishes in air to give it a dull appearance. Crystals of pure magnesium metal. Lester V. Bergman / Getty Images Magnesium  Basic Facts Atomic Number: 12 Symbol: Mg Atomic Weight: 24.305 Discovery: Recognized as an element by Black 1775; Isolated by Sir Humphrey Davy 1808 (England). Magnesium first came into use as magnesium sulfate or Epsom salt. The story goes that in 1618 a farmer in Epsom, England could not get his cattle to drink from a well with bitter-tasting water, yet the water seemed to heal skin conditions. The substance in the water (magnesium sulfate) came to be known as Epsom salts. Electron Configuration: [Ne] 3s2 Word Origin: Magnesia, a district in Thessaly, Greece (Davy initially suggested the name magnium.) Properties: Magnesium has a melting point of 648.8 °C, boiling point of 1090 °C, specific gravity of 1.738 (20 °C), and valence of 2. Magnesium metal is light (one-third lighter than aluminum), silvery-white, and relatively tough. The metal tarnishes slightly in air. Finely divided magnesium ignites upon heating in air, burning with a bright white flame. Uses: Magnesium is used in pyrotechnic and incendiary devices. It is alloyed with other metals to make them lighter and more easily welded, with applications in the aerospace industry. Magnesium is added to many propellents. It is used as a reducing agent in the preparation of uranium and other metals that are purified from their salts. Magnesite is used in refactories. Magnesium hydroxide (milk of magnesia), sulfate (Epsom salts), chloride, and citrate are used in medicine. Organic magnesium compounds have many uses. Magnesium is essential for plant and animal nutrition. Chlorophyll is a magnesium-centered porphyrin. Biological Role: All known living cells require magnesium for nucleic acid chemistry. In humans, over 300 enzymes use magnesium as a catalyst. Foods rich in magnesium include nuts, cereals, cocoa beans, green leafy vegetables, and some spices. The average adult human body contains 22 to 26 grams of magnesium, mostly in the skeleton and skeletal muscles. Magnesium deficiency (hypomagnesemia) is common and occurs in 2.5 to 15% of the population. Causes include low calcium consumption, antacid therapy, and loss from the kidneys or gastrointestinal tract. Chronic magnesium deficiency is associated with hypertension, type 2 diabetes, and metabolic syndrom. Sources: Magnesium is the 8th most abundant element in the earths crust. While it is not found free it nature, it is available in minerals including magnesite and dolomite. The metal may be obtained by electrolysis of fused magnesium chloride derived from brines and seawater. Atomic Weight: 24.305 Element Classification: Alkaline Earth Metal Isotopes: Magnesium has 21 known isotopes ranging from Mg-20 to Mg-40. Magnesium has 3 stable isotopes: Mg-24, Mg-25 and Mg-26. Magnesium Physical Data Density (g/cc): 1.738 Appearance: lightweight, malleable, silvery-white metal Atomic Radius (pm): 160 Atomic Volume (cc/mol): 14.0 Covalent Radius (pm): 136 Ionic Radius: 66 (2e) Specific Heat (20 °C J/g mol): 1.025 Fusion Heat (kJ/mol): 9.20 Evaporation Heat (kJ/mol): 131.8 Debye Temperature (K): 318.00 Pauling Negativity Number: 1.31 First Ionizing Energy (kJ/mol): 737.3 Oxidation States: 2 Lattice Structure: Hexagonal Lattice Constant (Ã…): 3.210 Lattice C/A Ratio: 1.624 CAS Registry Number: 7439-95-4 Magnesium Trivia: Magnesium was originally named magnium by Humphrey Davy after isolating the element from magnesia, known now as magnesium oxide.The 1915 Nobel Prize in Chemistry was awarded to Richard Willsttter for his work with the chlorophyll and identifying magnesium was the central atom in its structure.Epsom salt is a magnesium compound, magnesium sulfate (MgSO4).Magnesium is the 10th most abundant element in the human body.Magnesium will burn in pure nitrogen gas and pure carbon dioxide gas.Magnesium is the fifth most common element found in seawater. Sources Emsley, John (2011).  Natures building blocks: An A-Z Guide to the Elements. Oxford University Press. ISBN 978-0-19-960563-7.Greenwood, Norman N.; Earnshaw, Alan (1997).  Chemistry of the Elements  (2nd ed.). Butterworth-Heinemann. ISBN 978-0-08-037941-8.Hammond, C. R. (2004). The Elements, in  Handbook of Chemistry and Physics  (81st ed.). CRC press. ISBN 978-0-8493-0485-9.Rumble, John R., ed. (2018). CRC Handbook of Chemistry and Physics (99th ed.). Boca Raton, FL: CRC Press. ISBN 978-1-1385-6163-2.Weast, Robert (1984).  CRC, Handbook of Chemistry and Physics. Boca Raton, Florida: Chemical Rubber Company Publishing. ISBN 0-8493-0464-4. Return to the Periodic Table

Discussion Board 8-1 Assignment Example | Topics and Well Written Essays - 250 words - 1

Discussion Board 8-1 - Assignment Example The shrinking nature of the brains of the elderly people has the potential to cause serious cognitive impairments upon dependence on a given drug. Compared to youths who depend on given drugs, drug dependent elderly are likely to suffer from serious and extreme visual and hearing impairments. Drug dependent elderly people may also suffer from poor memory as well as develop serious linguistic and communication skills (Parker & Liu, 2007). Despite of the differences, drug dependence among the elderly and the youths cause results to nearly similar consequences. For instance, drug dependence across the age groups is likely to cause damage to internal organs. The extent and speed of damage may largely rely on the quantity and frequency of intake (Parker & Liu, 2007). Drug dependence among individuals across the two age groups is also likely to lead to psychosis. Psychosis condition may presents as either hallucination or delusion or both. Hallucination involves seeing and hearing of things that do not exist in reality. Delusion on the other hand refers to believing of myths and concepts that are not true and hard to prove. These consequences have occurred in both youths and the elderly who abuse and depend on

Business Strategy and Policy Assignment Example | Topics and Well Written Essays - 1000 words

Business Strategy and Policy - Assignment Example Kellogg uses healthier ways of producing its products. Kellogg has tried using genetically modified raw materials for producing the goods. The company has tried to eliminate raw materials that have high fat content. Health problems are increasing in alarming rate. People are suffering from problems related to obesity. In such a scenario, Kellogg’s use of healthier raw materials like low fat oil would only lead to increase in demand for their products (Aaker, 2009). Kellogg did not take any effort in developing new products. They have continuously carried their business with the same line of products. There was no modification in products and it also did not focus on matching its products with the changing customer needs and requirements. The taste and preferences of consumers were not considered while making any decisions regarding product development. There was also no diversification plans in the business. This increased threats from competitors. They could develop new products and capture Kellogg’s market. (Fleisher, 2001). Kellogg may face a threat due to fall in its sales figures. This can be due to Kellogg’s inability to influence prices of its products. In the initial years, when Kellogg used small grocery stores for distributing the products, the company enjoyed significant power in setting its own price. But with the growth of the company, it has started transacting with large retailers. Such retailers do not allow Kellogg to negotiate prices and as a result Kellogg sets its prices according to the needs of the distributor (Fleisher, 2001). Threats related to new entry: Kellogg has a well recognized brand name. They have acquired this position by continuously maintaining product quality. The threat related to new entries is thus not very high. The company has the advantage of using economies of scale. The standards set by the company globally cannot be matched by a new entrant instantly. Competitive

Research Topics for English 1A Paper Example | Topics and Well Written Essays - 1750 words

Topics for English 1A - Research Paper Example As observed by the writer, these actions are subject to persecution and most of the times it does not. He argues that an animal cruelty as a subject is tricky to enforce because, as his analysis and studies show, it is only as good as the place it is being implemented. His article brings out the lapses and loopholes in the law put in place to take care of animal rights. Truth is that the set laws more protect the people who mistreat the animals; it is ironical in the sense that the laws are animal rights based. From all that analysis, it becomes the writer’s objective and goal to encourage and ensure people learn more about animals and brush out issues that at the first glance may not appear as animal cruelty. Gullone in his book demonstrates how animal cruelty is another anti-social behavior. He tackles and defends his main point by use of real life examples and keeps on quoting studied reports on the effects of animal cruelty to human social and emotional behavior. He considers a case study where, 74% of convicted felons who had been charged with aggressive behavior and practices against others e.g. robbery with violence. That all of them were previous perpetrators of animal cruelty at some point in their lives, and it is what has resulted into these antisocial behaviors. He advises that children should be bred to tolerate animals. No child should be allowed to be violent against other creatures even if they are not people. He asserts that children who kill, torture and torment other living things, are at a higher chance of ending up in jail at some point in their lifetime. He reckons that by killing, tormenting and subjecting other living things to cruelty, these individuals harden their hearts against humanity and become cruel over time. At the end, they never see anything wrong when a fellow person is subjected to such inhumane did and are

Mental Health Care for Latin Americans Essay Example for Free

Mental Health Care for Latin Americans Essay Abstract The Hispanic population in the United States has rapidly increased over the last decade and is underrepresented and cared for in mental health services. By understanding their culture and learning about the environment they live in therapists can better meet the patient’s needs. This paper covers Historical content, Family structure, Education, Rates of Psychiatric Disorders symptoms, and what to do as a therapist for Latino/Hispanic clients. Also discussed will be some research showing patterns of mental health changes between Hispanics that were born in America and those that were born in South America. This paper shouldn’t end your study in this area but serve as a motivator for further education. Mental Health Care for Latin Americans and Hispanic Americans When learning to counsel Latin/Hispanic Americans it is important to know a few facts about their culture and rates of mental illness. There are a few cultural bonds shared be Latin/Hispanic Americans. One of the biggest bonds is the Spanish language. The Spanish language and culture are common bonds for many Hispanic Americans, regardless of whether they trace their ancestry to Africa, Asia, Europe, or the Americas. The immigrant experience is another common bond. Nevertheless, Hispanic Americans are very heterogeneous in the circumstances of their migration and in other characteristics. To understand their mental health needs, it is important to examine both the shared and unique experiences of different groups of Hispanic Americans. One of the most distinguishing characteristics of the Hispanic/ Latin American population is its rapid growth. In the 2000 census the number of Hispanics counted rose to 35. 3 million, roughly equal to the number of African Americans (U. S. Census Bureau, 2001a). In fact, census projections indicate that by 2050, the number of Latinos will increase to 97 million; this number will constitute nearly one-fourth of the U. S. population. Projections for the proportion of Hispanic youth are even higher. It is predicted that nearly one-third of those under 19 years of age will be Hispanic by 2050 (Spencer Hollmann, 1998). Persons of Mexican origin comprise the largest proportion of Latinos (almost two-thirds), with the remaining third distributed primarily among persons of Puerto Rican, Cuban, and Central American origin, (U.S. Census Bureau, 2001b). It is noteworthy that nearly two-thirds of Hispanics (64 %) were born in the United States (U. S. Census Bureau, 2000c). Another common bond is migration or immigration. Puerto Ricans began arriving in large numbers on the U. S. mainland after World War II as Puerto Ricos population increased. High unemployment among displaced agricultural workers on the island also led to large-scale emigration to the mainland United States that continued through the 1950s and 1960s. In the 1980s, the migration pattern became more circular as many Puerto Ricans chose to return to the island. One distinctive characteristic of Puerto Rican migration is that the second Organic Act, or Jones Act, of 1917 granted Puerto Ricans U. S. citizenship. Although Cubans came to the United States in the second half of the 19th century and in the early part of the 20th century, the greatest influx of Cuban immigrants began after Fidel Castro overthrew the Fulgencio Batista government in 1959. First, an elite group of Cubans came, but immigration continued with people making the dangerous crossing to the United States by makeshift watercraft (Bernal Shapiro, 1996). Some of these immigrants, such as the educated professionals who came to the United States during the early phase of Cuban migration, have become well established, where-as others who arrived with few economic resources are less so. Unlike immigrants from several other countries, many Cubans have gained access to citizenship and federal support through their status as political refugees. Central Americans are the newest Latino subgroup in the United States. Many Central Americans fled their countries â€Å"por la situacion†, a phrase that refers to the political terror and atrocities in their homelands. Although the specific social, historical, and political contexts differ in El Salvador, Guatemala, and Nicaragua, conflicts in those countries led to a significant immigration of their citizens. About 21 percent of foreign-born Central Americans arrived in the United States between 1970 and 1979, and the bulk (about 70 %) arrived between 1980 and 1990 (Farias, 1994). The circumstances that caused various Hispanic groups to migrate greatly influence their experience in the United States. Cubans fled a Communist government, and, as a result, the U. S. Government has provided support through refugee or entrant status, work permits (Gil Vega, 1996), and citizenship. More than half (51 %) of Cuban immigrants have become U. S. citizens, compared to only 15 percent of Mexican immigrants (U. S. Census Bureau, 1998). Puerto Ricans, whether born on the mainland or in Puerto Rico, are by definition U. S. citizens and, as a result, have access to government-sponsored support services. However many Central American immigrants are not recognized as political refugees, despite the fact that the war-related trauma and terror that preceded their immigration may place them at high risk for post-traumatic stress disorder (PTSD) and may make adjustment to their new home more difficult. Many Latinos who arrive without proper documentation have difficulty obtaining jobs or advancing in them and live with the chronic fear of deportation. Finally, many Mexicans, Puerto Ricans, Central Americans, and recent Cuban immigrants come as unskilled laborers or displaced agricultural workers who lack the social and economic resources to ease their adjustment. Hispanics are highly concentrated in the U. S. Southwest In 2000, 60 percent lived in five Southwestern States (California, Arizona, New Mexico, Colorado, and Texas). Approximately half of all Hispanic Americans live in two States, California and Texas (U. S. Census Bureau, 2001b). While many Southwestern Latinos are recent immigrants, others are descendants of Mexican and Spanish settlers who lived in the territory before it belonged to the United States. Some of these descendants, particularly those in New Mexico and Colorado, refer to themselves as Hispanos. More recent immigrants from Mexico and Central America are drawn to the Southwest because of its proximity to their home countries, its employment opportunities, and its established Latino communities, which can help them, find jobs. Outside the Southwest, New York, Florida, and Illinois are home to the largest concentrations of Hispanics. New York has 8. 1 percent, Florida, 7. 6 percent, and Illinois, 4. 3 percent of all the Latinos estimated to reside in the United States in 2000 (U. S. Census Bureau, 2001b). Two-thirds of Puerto Ricans on the mainland live in New York and New Jersey, and two-thirds of Cuban Americans live in Florida (Population Reference Bureau, 2000). Although specific subgroups of Latinos are associated with specific geographical regions, important demographic shifts have resulted in the increased visibility of Latinos throughout the United States. From 1990 to 2000, Latinos more than doubled in number in the following six states: Arkansas (170 %), Nevada (145 %), North Carolina (129 %), Georgia (120 %), Nebraska (108 %), and Tennessee (105 %) (U. S. Census Bureau, 2000c). Of the six States, Nevada is the only one located in a region with traditionally high concentrations of Latinos. Thus, in addition to growing in numbers, Hispanic Americans are spreading throughout the United States. Latinos are often referred to as family oriented (Sabogal et al. , 1987). It is important to note that familism is as much a reflection of social processes as of cultural practice (Lopez Guarnaccia, 2000). Specifically, the shared experience of immigrating to a new land or of experiencing difficult social conditions in ones homeland can promote adherence to family ties. In many cases, family connections facilitate survival and adjustment. The importance of family can be seen in Hispanic living arrangements. Although family characteristics vary by Latino subgroups, as a whole, Latinos, like Asian Americans and Pacific Islanders, are most likely to live in family households and least likely to live alone. In addition, children (especially the females) tend to remain in the family until they marry Overall, Hispanics have less formal education than the national average. Of Latinos over 25 years of age, only 56 percent have graduated from high school, and only 11 percent have graduated from college. Nationally, 83 percent and 25 percent of the same age group have graduated from high school and college respectively (U. S. Census Bureau, 2000b). Hispanics educational attainment is related to their place of birth. In 1999, only 44 percent of foreign-born Hispanic adults 25 years and older were high school graduates, compared to 70 percent of U. S. -born Hispanic adults (U. S. Census Bureau, 2000b). The dropout rate for foreign-born Hispanics ages 16 to 24 is more than twice the dropout rate for U. S. -born Hispanics in the same age range (Kaufman et al. , 1999). A recent study of middle school Latino students questions why foreign-born adolescents and adults have the worst educational outcomes (C. Suarez-Orozco M. Suarez-Orozco, 1995). The study concluded that recent immigrants from Mexico and El Salvador had at least the same, or in some cases greater motivation to achieve than white or U. S. -born Mexican American students. The educational achievement of three of the main Hispanic subgroups reveals further variability. Cubans have the highest percentage of formally educated people. Of persons over 25 years of age, 70 percent of Cuban Americans have graduated from high school, whereas 64 percent of Puerto Ricans and 50 percent of Mexican Americans have graduated from high school (U. S.Census Bureau, 2000d). Moreover, one-fourth of Cuban Americans have graduated from college, which is identical to the college graduation rate of Americans overall. In contrast, Puerto Rican and Mexican-origin adults have lower college graduation rates, 11 percent and 7 percent respectively. Although Latinos as a group have poorer educational outcomes than other ethnic groups, there is sufficient variability to offer hope for them to catch up. Another shared area is income. The economic status of three of the main subgroups parallels their educational status. Cuban Americans are more affluent in standing than Puerto Ricans and Mexican Americans, as reflected in median family incomes (Cubans, $39,530; Puerto Ricans, $28,953; Mexicans, $27,883), the percentage of persons below the poverty line (Puerto Ricans, 31 %; Mexicans, 27 %; Cubans, 14 %) and the unemployment rates of persons 16 years and older (Puerto Ricans, 7 %; Mexicans, 7 %; Cubans, 5 %) (U. S. Census Bureau, 2000d). The current income levels of the Latino subgroups are also related to the political and historical circumstances of their immigration. Elite Cuban immigrants have contributed in part to the relatively strong economic status of Cuban Americans. Their experience, however, stands in stark contrast to that of Mexican Americans, Puerto Ricans, and Central Americans, most of who came to the United States as unskilled laborers. Historical and Sociocultural Factors That Relate to Mental Health Historical and sociocultural factors suggest that, as a group, Latinos are in great need of mental health services. Latinos, on average, have relatively low educational and economic status. In addition, historical and social subgroup differences create differential needs within Latino groups. Central Americans may be in particular need of mental health services given the trauma experienced in their home countries. Puerto Rican and Mexican American children and adults may be at a higher risk than Cuban Americans for mental health problems, given their lower educational and economic resources. Recent immigrants of all backgrounds, who are adapting to the United States, are likely to experience a different set of stressors than long-term Hispanic residents. Key Issues for Understanding the Research Much of our current understanding of the mental health status of Latinos, particularly among adult populations, is derived from epidemiological studies of prevalence rates of mental disorders, diagnostic entities established by the Diagnostic and Statistical Manual of Mental Disorders (DSM; American Psychiatric Association, 1994). The advantage of focusing on rates of disorders is that such findings can be compared with and contrasted to findings from studies in other domains (e. g. , clinical studies) using the same diagnostic criteria. Although there are several advantages to examining DSM-based clinical data, there are at least three disadvantages. One limitation is that individuals may experience considerable distress-a level of distress that disrupts their daily functioning-but the symptoms associated with the distress fall short of a given diagnostic threshold. So, if only disorder criteria are used, some individuals need for mental health care may not be recognized. A second disadvantage is that the current definitions of the diagnostic entities have little flexibility to take into account culturally patterned forms of distress and disorder. As a result, disorders in need of treatment may not be recognized or may be mislabeled. A third limitation is that most of the epidemiological studies using the disorder-based definitions are conducted in community household surveys. They fail to include nonhousehold members, such as persons without homes or those who reside in institutions. Because of these limitations, it is important to broaden the review of research on mental health needs to include not only studies that report on disorders but include high-need populations not usually included in household-based surveys. Mental Disorders Adults A study found that Mexican Americans and white Americans had very similar rates of psychiatric disorders (Robins Regier, 1991). However, when the Mexican American group was separated into two sub-groups, those born in Mexico and those born in the United States, it was found that those born in the United States had higher rates of depression and phobias than those born in Mexico (Burnam et al. , 1987). The study found that relative to whites, Mexican Americans had fewer lifetime disorders overall and fewer anxiety and substance use disorders. Like some other findings, Mexican Americans born outside the United States were found to have lower prevalence rates of any lifetime disorders than Mexican Americans born in the United States. Relative to whites, the lifetime prevalence rates did not differ for Puerto Ricans, or for Other Hispanics. However, the sample sizes of the latter two subgroups were quite small, thus limiting the statistical power to detect group differences (Ortega et al. , 2000). A third study examined rates of psychiatric disorders in a large sample of Mexican Americans residing in Fresno County, California (Vega et al. , 1998). This study found that the lifetime rates of mental disorders among Mexican American immigrants born in Mexico were remarkably lower than the rates of mental disorders among Mexican Americans born in the United States. Overall, approximately 25 percent of the Mexican immigrants had some disorder (including both mental disorders and substance abuse), whereas 48 percent of the U. S. -born Mexican Americans had a disorder (Vega et al. , 1998). Furthermore, the length of time that these Latinos had spent in the United States appeared to be an important factor in the development of mental disorders. Immigrants who had lived in the United States for at least 13 years had higher prevalence rates of disorders than those who had lived in the United States fewer than 13 years (Vega et al. , 1998). It is interesting to note that the mental disorder prevalence rates of U. S. -born Mexican Americans closely resembled the rates among the general U.S. population. In contrast, the Mexican-born Fresno residents lower prevalence rates were similar to those found in a Mexico City study (e. g. , for any affective disorder: Fresno, 8 %, Mexico City, 9 %) (Caraveo-Anduaga et al. , 1999). Together, the results from the ECA, the NCS, and the Fresno studies suggest that Mexican-born Latinos have better mental health than do U. S. -born Mexican Americans and the national sample overall. A similar pattern has been found in other sets of studies. One study examined the mental health of Mexicans and Mexican Americans who were seen in family practice settings in two towns equidistant from the Mexican border (Hoppe et al. , 1991). This investigation found that 8 percent of the Mexican American participants had experienced a lifetime episode of depression, whereas only 4 percent of Mexican participants had experienced depression. The most striking finding from the set of adult epidemiological studies using diagnostic measures is that Mexican immigrants, Mexican immigrants who lived fewer than 13 years in the United States, or Puerto. Ricans who resided on the island of Puerto Rico had lower prevalence rates of depression and other disorders than did Mexican Americans who were born in the United States, Mexican immigrants who lived in the United States 13 years or more, or Puerto Ricans who lived on the mainland. This consistent pattern of findings across independent investigators, different sites, and two Latino subgroups (Mexican Americans and Puerto Ricans) suggests that factors associated with living in the United States are related to an increased risk of mental disorders. Some authors have interpreted these findings as suggesting that acculturation may lead to an increased risk of mental disorders e. g. , Vega et al. , 1998. The limitation of this explanation is that none of the noted epidemiological studies directly tested whether acculturation and prevalence rates are indeed related. At best, place of birth and numbers of years living in the United States are proxy measures of acculturation. However, acculturation is a complex process (LaFromboise et al. , 1993); it is not clear what aspect or aspects of acculturation could be related to higher rates of disorders. Is it the changing cultural values and practices, the stressors associated with such changes, or negative encounters with American institutions (e. g. , schools or employers) that cause some of the different prevalence rates (Betancourt Lopez, 1993)? Before acculturation can be accepted as an explanation for this observed pattern of findings, it is important that direct tests of specific acculturation processes be carried out and that alternative explanations for these findings be ruled out. More research would be especially helpful in identifying the key predictors of Latinos mental health and mental illness. Older Adults Few studies have examined the mental health status of older Hispanic American adults. A study of 703 Los Angeles area Hispanics age 60 or above found over 26 percent had major depression or dysphoria. Depression was related to physical health; only 5. 5 percent of those without physical health complications reported depression (Kemp et al. , 1987). Similar findings associated chronic health conditions and disability with depressive symptoms in a sample of 2,823 older community-dwelling Mexican Americans (Black et al. , 1998). The findings from in-home interviews of 2,723 Mexican Americans age 65 or older in Southwestern communities revealed a relationship between low blood pressure and higher levels of depressive symptomatology (Stroup-Benham et al. , 2000). These data are somewhat difficult to interpret. Given the fact that somatic symptoms (e. g. , difficulty sleeping and loss of appetite) are related to poor health, these studies could simply document that these somatic symptoms are elevated among older Hispanics who are ill. On the other hand, presence of physical illness is also related to depression. Taken together, these findings indicate that older Latin/Hispanics who have health problems may be at risk for depression. Furthermore, a recent study suggests that the risk for Alzheimers disease may be higher among Latin/Hispanic Americans than among white Americans (Tang et al. , 1998). Symptoms The early epidemiological studies of Latinos/Hispanics examined the number of symptoms, not the number of mental disorders, reported by groups of Latin/ Hispanic Americans, and in some cases compared them to the number of symptoms reported by white Americans. Much of this research found that Latinos/Hispanics had higher rates of depression or distress than whites Frerichs et al. , 1981. In a large-scale study of Latin/ Hispanics Americans, Cuban Americans (Narrow et al. , 1990) and Mexican Americans (Moscicki et al. , 1989) were found to have lower rates of depressive symptoms than Puerto Ricans from the New York City metropolitan area Moscicki et al. , 1987; Potter et al. , 1995. In another line of inquiry, Latin/Hispanic American mothers who have children with mental retardation were found to report high levels of depressive symptomatology. It is important to note that measures of symptoms may reflect actual disorders that may not be measured in a given study, as well as general distress associated with social stressors but not necessarily associated with disorders. Two studies provide evidence that depressive symptom indices used with Latinos tend to measure distress more than disorder. In one study, rates of depressive symptoms were found to be similar among poor Puerto Ricans living in New York City and in Puerto Rico (Vera et al. , 1991), even though earlier analyses indicated different rates of major depression for the two samples Canino et al., 1987; Moscicki et al. , 1987. In the second study, symptoms of depression were less related to diagnosis of depression for those Hispanics who were economically disadvantaged than for those Hispanics more socially advantaged (Cho et al. , 1993). If an index of depressive symptoms were an indicator of both general distress and disorder, then that index would have been related to a diagnosis of depression for both economically advantaged and disadvantaged samples. Culture-Bound Syndromes DSM-IV recognizes the existence of culturally related syndromes, referred to in the appendix of DSM as culture-bound syndromes. Relevant examples of these syndromes for Latin/Hispanic Americans are â€Å"susto† (fright), â€Å"nervios† (nerves), and â€Å"mal de ojo† (evil eye). One expression of distress that is most commonly associated with Caribbean Latinos but has been recognized in other Latinos as well is â€Å"ataques de nervios† (Guarnaccia et al. , 1989). Symptoms of an ataque de nervios include screaming uncontrollably, crying, trembling, and verbal or physical aggression. Dissociative experiences, seizure-like or fainting episodes, and suicidal gestures are also prominent in some ataques. In one study carried out in Puerto Rico, researchers found that 14 percent of the population reported having had ataques (Guarnaccia et al. , 1993). Furthermore, in detailed interviews of 121 individuals living in Puerto Rico (78 of who had had an ataque), experiencing these symptoms was related to major life problems and subsequent psychological suffering (Guarnaccia et al. , 1996). There is value in identifying specific culture-bound syndromes such as ataques de nervios because it is critical to recognize the existence of conceptions of distress and illness outside traditional psychiatric classification systems. These are often referred to as popular, lay, or common sense conceptions of illness or illness behavior (Koss-Chioino Canive, 1993). Some of these popular conceptions may have what appear to be definable boundaries, while others are more fluid and cut across a wide range of symptom clusters. For example, many people of Mexican origin apply the more general concept of nervios to distress that is not associated with DSM disorders, as well as to distress that is associated with anxiety disorders, depressive disorders (Salgado de Snyder et al., 2000), and schizophrenia (Jenkins, 1988). Though it is valuable for researchers and clinicians alike to learn about specific culture-bound syndromes, it is more important that they assess variable local representations of illness and distress. The latter approach casts a wider net around understanding the role of culture in illness and distress. In the following quote, Koss-Chioino (1992) (page 198) points out that a given presenting problem can have multiple levels of interpretation: the mental health view, the folk healing view (in this case, spiritist), and the patients view. The same woman, during one episode of illness, may experience depression in terms of hallucinations, poor or excessive appetite, memory problems, and feelings of sadness or depression, if she presents to a mental health clinic; or, alternatively, in terms of backaches, leg aches, and fear, if she attends a Spiritist session. However, she will probably experience headaches, sleep disturbances, and nervousness regardless of the resource she uses. If we encounter her at the mental health clinic, she may explain her distress as due to disordered or out-of-control mind, behavior, or lifestyle. In the Spiritist session she will probably have her distress explained as an obsession. And if we encounter her before she seeks help from either of these treatment resources, she may describe her problems as due to difficulties with her husband or children. Individuals with Alcohol and Drug Problems Studies have consistently shown that rates of substance abuse are linked with rates of mental disorders (Kessler et al. , 1996). Most studies of alcohol use among Hispanics indicate that rates of use are either similar to or slightly below those of whites (Kessler et al. , 1994). However, two factors influence these rates. First, gender differences in rates of Latinos use are often greater than the gender differences observed between whites. Latinas are particularly unlikely to use alcohol or drugs (Gilbert, 1987). In some cases, Latino men are more likely to use substances than white men. For example, in the Los Angeles ECA study, Mexican American men (31 %) had significantly higher rates of alcohol abuse and dependence than non-Hispanic white men (21 %). In addition, more alcohol-related problems have been found among Mexican American men than among white men (Cunradi et al., 1999). A second factor associated with Latinos rates of substance abuse is place of birth. In the Fresno study (Vega et al. , 1998), rates of substance abuse were much higher among U. S. -born Mexican Americans compared to Mexican immigrants. Specifically, substance abuse rates were seven times higher among U. S. -born women compared to immigrant women. For men, the ratio was 2 to 1. U. S. -born Mexican American youth also had higher rates of substance abuse than Mexican-born youth (Swanson et al. , 1992). The study of mental disorders and substance abuse among Latinos suggests two specific types of strengths that Latinos may have. First, as noted, Latino adults who are immigrants have lower prevalence rates of mental disorders than those born in the United States. Among the competing explanations of these findings is that Latino immigrants may be particularly resilient in the face of the hardships they encounter in settling in a new country. If this is the case, then the identification of what these immigrants do to reduce the likelihood of mental disorders could be of value for all Americans. One of many possible factors that might contribute to their resilience is what Suarez-Orozco and Suarez-Orozco (1995) refer to as a dual frame of reference. Investigators found that Latino immigrants in middle-school frequently used their families back home as reference points in assessing their lives in the United States. Given that the social and economic conditions are often much worse in their homelands than in the United States, they may experience less distress in handling the stressors of their daily lives than those who lack such a basis of comparison. U. S. -born Latinos are more likely to compare themselves with their peers in the United States. Suarez-Orozco and Suarez-Orozco argue that these Latino children are more aware of what they do not have and thus may experience more distress. A second factor noted by the Suarez-Orozcos that might be related to the resilience of Latino immigrants is their high aspiration to succeed. Particularly noteworthy is that many Latinos want to succeed in order to help their families, rather than for their own personal benefit. Because the Suarez-Orozcos did not include measures of mental health, it is not certain whether their observations about school achievement apply to mental health. Nevertheless, a dual frame of reference and collective achievement goals are part of a complex set of psychological, cultural, and social factors that may explain why some Latino immigrants function better than Latinos of later generations. A second type of strength noted in the literature is how Latino families cope with mental illness. Guarnaccia and colleagues (1992) found that some families draw on their spirituality to cope with a relatives serious mental illness. Strong beliefs in God give some family members a sense of hope. For example, in reference to her brothers mental illness, one of the informants commented: We all have an invisible doctor that we do not see, no? This doctor is God. Always when we go in search of a medicine, we go to a doctor, but we must keep in mind that this doctor is inspired by God and that he will give us something that will help us. We must also keep in mind that who really does the curing is God, and that God can cure us of anything that we have, material or spiritual. (p. 206) Jenkins (1988) found that many Mexican Americans attributed their relatives schizophrenia to nervios, a combination of both physical and emotional ailments. An important point here is that nervios implies that the patient is not blameworthy, and thus family members are less likely to be critical. Previous studies from largely non-Hispanic samples have found that both family criticism and family blame and criticism together (Lopez et al., 1999) are associated with relapse in patients with schizophrenia. Mexican American families living with a relative who has schizophrenia are not only less likely to be critical, but also those who are Spanish-speaking immigrants have been found to be high in warmth. This is important because those patients who returned from a hospital stay to a family high in warmth were less likely to relapse than those who returned to families low in warmth. Thus, Mexican American families warmth may help protect the relative with schizophrenia from relapse. The spirituality of Latino families, their conceptions of mental illness and their warmth all contribute to the support they give in coping with serious mental illness. Although limited, the attention given to Latinos possible strengths is an important contribution to the study of Latino mental health. Strengths are protective factors against distress and disorder and can be used to develop interventions to prevent mental disorders and to promote well-being. Such interventions could be used to inform interventions for all Americans, not just Latinos. In addition, redirecting attention to strengths helps point out the overemphasis researchers and practitioners give to pathology, clinical entities, and treatment, rather than to health, well-being, and prevention. Availability of Mental Health Services Finding mental health treatment from Spanish-speaking providers is likely to be a problem for many Spanish-speaking Hispanics. In the 1990 census, about 40 percent of Latinos reported that they either didnt speak English or didnt speak English well. Thus, a significant proportion of Latinos need. Spanish-speaking mental health care providers. Presently there are no national data to indicate the language skills of the Nations mental health professionals. However, a few studies reveal that there are few Spanish-speaking and Latino providers. One survey of 1,507 school psychologists who carry out psychoeducational assessments of bilingual children in the eight States with the highest percentages of Latinos found that 43 percent of the psychologists identified themselves as English-speaking monolinguals (Ochoa et al. , 1996). In other words, a large number of Engli.