Tuesday, December 31, 2019

Miss Sahib by Ruth Prawer Jhabvala Free Essay Example, 1750 words

Yet her personal contact with her was mostly a unidirectional exchange from Sharmila’s side and none from her. Infact throughout the story, only the omniscient narrator seems to know the subjective position of Miss Tuhy and she never communicates with Sharmila (maybe she considers herself inexplicable to the Indian’s). She loves her role as the teacher and that of the one who instructs. This idea of Miss Tuhy about her capability of transference of knowledge from her to that of Sharmila was one of the â€Å"happiest times† for she not only taught, but most importantly, she liked the engrossed â€Å"eagerness† of Sharmila trying to learn, â€Å"sitting there with her all day long†. Whatever she had to offer filled her with a sense of importance and filled her solitary and friendless life with an engagement that was both intellectually as well as ideologically conducive to her idea of the colonizer. She thus enjoyed enlightening the people of India a nd enjoyed their simple lives from the point of view of a White English woman. She thought she knew what is good for her is good enough for Sharmila. We will write a custom essay sample on Miss Sahib by Ruth Prawer Jhabvala or any topic specifically for you Only $17.96 $11.86/pageorder now Therefore, when she found her â€Å"passionate reading of the romantic poets† were quite dissatisfying to Sharmila (who yawned unabashedly), she did not figure out why that was so. Instead of understanding that a native girl of her age would not actually understand something or care, to like something that held a great historical and creative importance for her. Her disillusionment followed when again she failed to understand Sharmila’s point of view when pined for home from Shimla. Miss Tuhy had described it with paradisiacal exuberance saying Sharmila’s children would get English rosy cheeks by going there and she thought that they would like sausages in the same manner like her and her inability to understand Sharmila’s rejection of her ideas (after she felt sorry for Sharmila for the life she was leading) made her bitter. This subconscious superiority with which she judged the Indians and which led to her disillusionm ent cannot lighten the fact that she was earnest at her efforts (the White man’s burden or here, the white woman’s burden). When she wanted to free Sharmila from her life of misery or when she thought that a change of place (that she considers quite ideal with English food and anglicized milieu), can help Sharmila lose her past. This becomes a subtle metaphor about the British process of acculturation2. Indeed, it was unsuccessful since she was measuring one culture from the point of view or partial eyes of another and she just assumed that Sharmila would like what she had to offer.

Monday, December 23, 2019

Accounting Equation The Double Entry Bookkeeping System

Accounting Equation Theory The accounting equation theory is also known as the double entry bookkeeping system. The accounting equation allows businesses, entrepreneurs and investors to keep track of every penny that is received or spent in a company. DOI:10.1080/09639284.2014.949803 The accounting equation is how the double entry bookkeeping system was established. The accounting equation represents the relationship that exists between assets, liabilities, and owner s/stockholder’s equity in a business. In order to read the balance sheet or income statement properly, it is necessary to understand this accounting equation. In addition, it is necessary to understand the accounting equation to understand the relationship that exists†¦show more content†¦This accounting equation/double entry system is also key to understanding the balance sheet. http://www.loscostos.info/financial-accounting/accounting-equation.html The development of the double entry bookkeeping system â€Å"marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. Historians generally accept that the Italian method of double entry bookkeeping, based upon making entries of equal amounts to the debit and credit of two different accounts, was the foundation for modern accounting.† DOI: 10.2308/accr-51115 The importance of the development of the double entry system (accounting equation) for accountants is that this system brought about the change from the mechanical task that almost anyone could do to the emergence of a skilled professional craft. DOI: 10.2308/accr-51115 The theory of the double entry system in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account in the financial statements of the company. Accounting systems consist of five major financial statements: a. Assets b. Liabilities c. Stockholder’s Equity d. Revenues e. Expenses In double entry, for every debit, there is an equal credit amount. The asset or any item in theShow MoreRelatedBookkeeping Essay974 Words   |  4 PagesBookkeeping Essay Sarah Kloft Kaplan University Professor Yancy July 17, 2012 Bookkeeping Essay Bookkeeping is an important aspect of any business. Bookkeeping can be defined as the practice of keeping the company’s books or records in an up-to-date and accurate manner (WiseGEEK, 2012). This allows the company to track in income and expenses of every day operations. 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Sunday, December 15, 2019

Autoimmune Disease Called Lupus Health And Social Care Essay Free Essays

Lupus has no known cause, it is a complex disease. Lupus can be linked to familial, environmental, and hormonal factors. Scientists believe there is no individual cistron that give people lupus, but suggest the badness of the disease and which tissues and variety meats are affected. We will write a custom essay sample on Autoimmune Disease Called Lupus Health And Social Care Essay or any similar topic only for you Order Now SLE can impact the organic structure system otherwise individual to individual. These systems can be affected by lupus. The kidneys, this cause redness of the kidneys and can impair their ability to acquire rid of waste merchandise and other toxins from the organic structure. The lungs, people with lupus develop pleuritis, and redness of the liner of the chest pit that cause thorax hurting and they may besides acquire pneumonia. The cardinal nervous system, lupus affect the encephalon and can do concerns, giddiness, depression, memory perturbations, vision job ictuss, shot, or alterations in behaviour. The blood vass become inflames and impact the circulation through the organic structure. In the blood, people with lupus develop anaemia, leucopenia or thrombopenia. Thrombocytopenia is when the thrombocytes in the blood, that assist in coagulating are decrease in Numberss. In lupus the bosom can go inflamed besides destructing the bosom valves. A patient with lupus can besides hold s jogren syndrome. This cause dry eyes and dry oral cavity. The people with lupus will hold many different symptoms or oncomings. These symptoms are fatigue, hurting and puffiness in the articulations and musculuss, a batch like people with arthritis, clamber roseola that may look across the face, ear, upper weaponries, thorax, and organic structure parts expose to the Sun, photosensivity, unexplained febrilities, unwritten ulcers, pericarditis, concerns, giddiness, depression, confusion, ictuss, psychosis, unusual hair loss, picket or violet fingers or toes from emphasis or cold. These symptoms range from mild to severe and different from individual to individual ( 2011 ) Handout on wellness ) . SLE is a disease that is largely in immature adult females than in males. It is in the organic structure from birth to decease, and takes action between the age of 15 and 40. Because SLE often affects adult females of childbearing age, gestation is an of import issue. About 25 % of all babes born to female parents with SLE are premature ( 2011 ) Handout on wellness ) . Most babes born to female parents with SLE are normal. However, a rare status called neonatal lupus causes a babe of a female parent with SLE to develop a tegument roseola, liver or blood jobs, and a serious bosom conditions. In pregnant adult females, lupus can cause30 % them to hold a abortion ( Ferrara, E. ( 2010 ) . This disease is found in chiefly inkinesss. There is a possibility it can be found in Hispanics, Asians, and Native Americans. It is hard to name people with lupus.For the physician to state a patient they have lupus, When naming lupus, the physician looks at the medical history of that patient, a compl ete physical scrutiny, complete blood count, erythrocyte deposit rate, uranalysis, blood chemical sciences, complete degrees, anti-DNA, anti-Sm, anti-RNP, anti-Ro, antiaa‚ ¬ † La and anticardiolipin antibody trial. There are other laboratory trials to look into the advancement. The physician besides has the patient make some X raies and other imaging trial to look into for variety meats consequence by SLE ( 2011 ) Handout on wellness ) . It can take up old ages of proving.sometimes other disease will mime the lupus and new accruing symptoms can lift which would assist or do the diagnose take longer.one have to be really patient and willing as for the physician has to hold good cognition of the disease and good communication accomplishments.sometimes. Healthy people can prove positive for antinuclear antibodies due to an infection or an autoimmune disease and non hold lupus. In most people with lupus they test positive for antinuclear antibodies. If the organic structur e is infected the physicians may hold a biopsy ordered to look into their tegument and kidneys ( Ferrara, E. ( 2010 ) . There are several physicians involve in a patient attention. The physicians included are rheumatologists ( one who treats arthritis and inflammatory upsets of the immune system ) , an immunologist ( physician specialize in immune system upset ) , few nurses, psychologist, societal workers, skin doctor, nephrologist, haematologist, heart specialist, endocrinologist, and the brain doctor. Treatment for lupus is to forestall the flairs, handle them when they rise and to minimise organ harm. Doctors can learn a patient to acknowledge the warning mark of the flairs and being able to keep it. A physician may choose from legion intervention options, including ordering one or more drugs to antagonize hurting, redness, and related jobs ( Ferrara, E. ( 2010 ) . Lupus is non curable but it can be managed with medicines. Many patients are instructed to take Nonsteroidal anti-inflammatory drugs known as NSAIDS. It is used to handle musculoskeletal jobs and to assist keep febrilities. Hydroxcychloroquine ( Plaquenil ) and chloroquine ( Aralen ) is used to command SLE arthritis, roseolas, oral cavity ulcers, weariness and febrilities. These drugs sometimes take few months before taking affect. The physician will besides order corticosterohe AIDSs to assist with the cutaneal manifestations, arthritis and serositis. If the patient has major organ issues, the physician would order a higher dosage of steroid. They may be given 1 gm of methyprenisolone by endovenous bolus injection. Cytotoxic drugs can be given to handle musculuss or articulations, major variety meats like the kidneys. The patient taking these drugs need to be monitored for serious inauspicious drug reactions like bone narrow suppression and increased susceptibleness to infections ( Roone, J. ( 2005 ) . A figure of alternate interventions have been suggested to assist cut down the symptoms of SLE. There is stylostixis and massage for alleviating the hurting of sore articulations and musculuss. Stress direction, speculation, hypnotherapy, and yoga can be helpful in relaxation. Eating whole nutrients diet with decreased sums of ruddy meat and dairy merchandises can cut down hurting and redness. Food allergic reactions are believed either to lend to SLE or to originate as a effect of the digestive troubles. It may be good eating more fish that contain omega-3 fatty acids, like mackerel, pilchards, and salmon. Vitamins B, C, and E, every bit good as Se, Zn, Mg, and a complete hint mineral addendum have been suggested to better the wellness of SLE patients. Vitamin A is believed to assist better disklike tegument roseolas. Botanic medical specialty can assist the full organic structure through immune transition and detoxification, every bit good as helping single variety meats and system s. Homeopathy and flower kernels can work profoundly on the emotional degree to assist people with this hard disease ( Carson-DeWitt, R. ( 2006 ) . The Center for Disease Control and Prevention provinces that the morbidity and mortality can be due late diagnosing, jobs in entree attention, less effectual interventions, and hapless conformity with curative regiments. The needed, resource aa‚ ¬ † intense surveies are done in little countries. The estimation scope from 1.8 to 7.6 instances per 100,000 individuals per twelvemonth in the United States. I n 19979-1980 Numberss of decease with lupus increased from 879-1,406.Among adult females it is 5 ten higher than in work forces. In inkinesss the decease is 3x higher than in Whites. The cause of decease is chiefly because of organ failure like the kidney, infections and cardiovascular disease. The infirmary stay is longer due to a patient without lupus. In Lupus, the ambulatory attention was listed 1,032,000 in 2001-2005.There is no national cost listed. Populating with lupus can be really ambitious. The achings associated with lupus can be changeless and intolerable. When I wake in the forenoon, I feel like my organic structure went through a compactor. Geting out of bed takes so much out of me because of the tormenting hurting but I know by leting my organic structure to acquire in gesture. Once I get my organic structure in gesture, I feel better, nevertheless I do experience tyre and still see organic structure achings throughout the twenty-four hours. My degree of energy is low. Physical activity is non appealing. At the terminal of the twenty-four hours, am exhausted and the terrible hurting starts ( Annie Jolly,2011 ) . How to cite Autoimmune Disease Called Lupus Health And Social Care Essay, Essay examples

Friday, December 6, 2019

Comparative Business Sequence Analysis Business Frameworks

Question: Describe about the Comparative Business Sequence Analysis for Business Frameworks. Answer: Introduction BHP Billiton is an Australian conglomerate involved in mineral operations. It has also invested in other countries like Brazil, Peru and Colombia. BHP Billiton is an energy exporter and operates seven segments in mineral resources mainly, base metals, diamonds, stainless steel, liquefied natural gas, energy coal and oil (Axelrad and Kagan, 2000). BHP Billiton is in a process of splitting of its core assets in order to concentrate on products such as iron ore, copper, coal, oil and potash. As of March 1, 2016, came into effect a new operating model that will bring together the operations of the firm in three new areas: Oil, Minerals in the Americas and Australia. It was established in 2001 and is one of the biggest companies in Australia. It is also listed in the Australian stock exchange and several other countries globally establishing itself as one of the biggest mineral exploring company in the mining industry (DeSombre, 2006). It was formed after a merger between BHP and Billiton mining companies and its headquarters are in Melbourne, Australia. As of 2015 the number of employees working in BHP Billiton Australia were 29,670 according to the companies websites, however, the global mark stood at slightly more than 80,000 employees. Regulatory frameworks affecting multinational Multinational companies have come to control most strategic sectors of the world economy: energy, finance, telecommunications, health, agriculture, infrastructure, water, media, industries Armament and feeding. The capitalist crisis we live today has done nothing but strengthen the economic role and capacity of policy of large corporations influence, how soon do business with natural resources such as BHP Billiton, utilities and real estate speculation, as futures markets energy and food, patents on life or land (Dieterich, n.d.). With this in mind regulatory frameworks have been put by the various governments including the Australian government. Tax regulations The accumulated huge profits by transnational corporations have their origin in the mechanisms of extraction and appropriation of economic wealth that underlie the workings of capitalism (Haccius and OBÃÅ'â‚ ¬rien, 2001). The increasing exploitation of workers and the constant wage devaluation, unlimited pressure on the environment for raw materials and natural resources, financial speculation both the surplus obtained as anything that can be bought and sold, the commodification of more and more spheres of human activities and the priority enjoyed by the mechanisms of reproduction of capital against the processes that enable sustaining life have served effectively to key executives and shareholders of large corporations become billionaires. Characterizing the socio-ecological impacts of multinational Given the increasing poverty and global inequality and rising social rejection including miners in Australia that have been generated, large corporations seeking to build a story with which it can question its centrality in the global economy. it is convincing that companies are more part of the problem than are part of the solution. Generally speaking, companies rather than governments and civil society, are better prepared to be catalysts for innovation and transformation towards a sustainable world First, that transnational corporations like BHP Billiton have not contributed to an improvement in the quantity and quality of employment, nor the provision of the services they offer practically have not invested in maintenance, have hardly favored technology transfer processes and, the end of the day, they have not brought hand the progress and welfare for the people of the region, which was what was promised with arrival after privatization and neoliberal reforms of the eighties and nineties (Hornell and Vahlne, 2013). Second, along with economic considerations there is a whole list of serious social, political, environmental and cultural factors that are associated with the internationalization of business of these companies. And, thirdly, those who have gained thus have not been precisely the working classes and social majorities, but the owners of those companies, recipients of capital income and politicians and businessmen who have made gold through the revolving doors that connect the public sector and the business world. Benefits transfer. Sometimes multinationals transfer the benefits of the parent company, based in a European country with high tax burden, to group subsidiaries located in Australia with low or no taxation.. This trap is that a multinational based in the Australia creates a subsidiary in a country with low taxes, which in turn grants a loan to the parent company. Thus the multinational based company ends up paying high interest rates that reduce your tax bill. The directive will limit the amount of interest that a large group can be deduced. This will increase the amount of taxes you pay. Double taxation of dividends. Dividends entering the EU from third countries are often exempt from taxation to avoid double taxation. Some multinationals exploit this exemption to benefit from double non-taxation, that is, simply to escape the tax. This occurs when a company based in the EU invests in a company located in a non- country with low tax burden. Transfer of intellectual property- Often, assets such as intellectual property or patents, are not taxed when transferred from one member state to a country. The tax reform requires intellectual property and patent output. The aggressive tax planning- Multinationals who practice seeking a way around the rules and find loopholes in tax legislation of BHP Billiton policies in countries. For these cases, the new policy includes an anti-abuse clause to unmounts overall fiscal practices not covered by previous cases. Environmental and workers rights regulations Moreover, the Department of Employment, Economic Development and Innovation of the state, through the Inspectorate of Mines, supports the safety and health at the sites, ensuring that they adopt safety standards; forming a board of examiners that sets standards and competencies in mining safety, along with a series of examinations and issuance of certificates of fitness. This organization seeks to effectively respond to accidents and incidents in the mines, making reports to enable improvements in the industry and thus to prevent future accidents. Guidance Note in the month of this document using, Safe Work Analysis, a tool that helps identify and assess risks within a site is presented. The Minerals Council of Australia, through the Health and Safety Committee, seeks to end fatalities, injuries and illnesses in the mining work. It uses a program that rewards companies according to their performance in security, and transmits their experiences to other organizations (Jones, Guthrie and Steane, 2001). This body, pursues its objectives through four working groups focused on different areas: leadership, recognition, health and law. Mining laws In Queesland, the Health and Safety Regulation of Mines and Quarries was renovated in 2001, emphasizing the work into three parts: identification, assessment and hazard control. Treaties and impact to companys products. One of the treaties signed by BHP Billiton is called treaty 6 territory, the company signed an opportunities agreement with Saskatchewan that allowed them to participate in the Jansen Potash project. This treaty was signed on January 2014. Some of the benefits of this treaty include commitments by the company to start initiatives meant to build capacity in education , labor force development and training (Ricardo, 2001). The companys aim is to create as well as maintain a meaningful long term relationship with the communities in which their projects are located. This is one of the many treaties and agreements that BHP Billiton has signed to endear itself to the members of the public. There is a positive effect on the products for the company. Multi national corporations remain unpunished to their numerous abuses and multiple violations of human rights worldwide. There is apparently no national or global legal and judicial system, able to prosecute them, you can not even speak of a real capacity to regulate their activities. In short, there is a global legal architecture of impunity for Multi National Corporation, the result of a political and legal offensive of Multinational capital of deep draft that has been developed mainly in the last three decades. For these reasons, from civil society organizations, it has emerged the idea of à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹responding to a global campaign to medium term cannot be other than the transformation of the legal architecture. Given the global impunity, People have propose the construction of an International Treaty of the Peoples of principles, but fundamentally binding rules governing the power of Multinationals corporations and stop their abuses and human rights violations worldwide. It is widely recognized that Multinational corporations such as BHP Billiton are responsible for numerous abuses and multiple violations of human rights in all its dimensions and worldwide fact. Likewise are the main agents of environmental destruction; They are guilty of real ecological crimes. And yet, they benefit from a high degree of impunity. There is apparently no national or global legal and judicial system, able to prosecute them. There is no real capacity to regulate their activities. Possibly there are rules in the core countries of capitalism, where generally found their parent companies, which sometimes are effective, but not the case in the peripheral economies where they use their enormous economic, political and even ideological weight for the benefit of their corporate interests (SaÃÅ' ez, 2013). The overall effect is to evade any regulation since the characteristic of the Multinational corporation is precisely the mobility and flexibility, its operation worldwid e, transcending borders and national jurisdictions. But this privileged status is not explained by the obsolescence of legal systems or blow off traditional regulatory inefficiencies. On the contrary, it is the result of a real campaign forward by the companies themselves and crowned by successive successes especially since the eighties with the onset and peak of neoliberalism. Campaign has progressed in two ways. On the one hand, the dismantling of all previous attempts at regulation and control, being replaced by a demanding protection framework called "investor rights". This framework, progressive development, is expressed both in the WTO and many multilateral and bilateral free trade agreements and notably in "bilateral treaties promotion and protection of investments" manner. From the institutional point of view, TNCs have achieved a significant transformation of the philosophy underpinning the global order and its instances and practices, starting with the organization of the United Nations to join as equivalent to national stat es actors. It is the essence of the known Global Compact or Global Compact was proposed in 1998 and officially launched in 2000. The common practice of large TNCs pressing is thus legitimized within N.U. and all kinds of agencies and multilateral agencies. This offer, popularized the slogan of "corporate social responsibility" not only does not represent any regulation for MNCs but becomes a way of legitimizing their activities. In practice, a marketing strategy that constitutes a real advertising campaign currently underway worldwide. In summary, it can be said that the current situation, characterized by a global legal architecture of impunity for TNCs, is the result of a political and legal offensive of Multinational capital of deep draft that has been developed mainly in the three decades. It is for all these reasons, from civil society organizations, has emerged the idea of à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹responding to a global campaign to medium term can not be other than the transformation of the legal architecture (SaÃÅ' ez, 2013). In the understanding, of course, it is fundamentally a political campaign because it represents a change in power relations. TheCommitmentlinks the release ofprogressively moreconsumersas well asnations with the interdependenceof all themembersin the worldcommunity .Thusit seemednot balancedandthe crisis of the seventieshave an effect onprimarilyto developingnations. Thedevelopmentofa completely newinternational economic orderought to be based on sovereign equality ,globalcooperationas well as theremovalof imbalances .The rightof everycountry to adopt the economicas well associal system that it deems bestwithcompletesovereignty overits ownnatural resourcesas well as othereconomic activities . The regulationand alsosupervision of the activities of Multinational companiesthrough measures for national economies .Offeringguidanceto developingnationsas well aspeoples and territories under colonial domination . The establishment ofa reasonableand equitable relationship between the prices ofunprocessed materials, primary products , manufactured goodsas well assemi-manufactured exporting to developingnationsand pr ices of raw materials ,products, manufactured goods , goods capital and equipment imported , in order to achieve continuous improvement in their unsatisfactory terms of trade and the expansion of the world economy . Conclusion The treaties signed by Multinational Companies enable the companies not to contravene international laws that have been set for consumer protection. Such treaties enables the company to have a mutual relationship with people in the community they operate in (Treaty series, n.d.). Some of the benefits that accrue from the treaties that BHP Billiton is improving the lives of people by building capacity through training, labor improvement and on the other hand the products of the company are well accepted by the community. References Axelrad, L. and Kagan, R. (2000).Regulatory encounters. Berkeley: University of California Press. Banks, D. (n.d.).The Mining industry. DeSombre, E. (2006).Flagging standards. Cambridge, Mass.: MIT Press. Dieterich, C. (n.d.).Comparative sequence analysis and association mining in gene regulation]. Gowrisankaran, G., He, C., Lutz, E. and Burgess, J. (n.d.).Productivity, safety, and regulation in coal mining. Haccius, C. and OBÃÅ'â‚ ¬rien, P. (2001).Double taxation agreements. Dublin: Institute of Taxation in Ireland. Hornell, E. and Vahlne, J. (2013).Multinationals. Hoboken: Taylor and Francis. Jones, L., Guthrie, J. and Steane, P. (2001).Learning from international public management reform. Bingley, U.K: Emerald. Overview of best practice environmental management in mining. (2002). [Canberra, A.C.T.]: Environment Australia. Ricardo, D. (2001).On the principles of political economy and taxation. London: Electric Book Co. SaÃÅ' ez, S. (2013).Let workers move. Washington, DC: World Bank. Smethurst, J. and Carter, P. (2009).Historical directory of trade unions. Farnham, England: Ashgate. The Australian Government response to the Productivity Commission inquiry report. (2013). [Canberra]: Department of Resources, Energy and Tourism]. Thompson, P. and Macklin, R. (2009).The big fella. North Sydney, N.S.W.: Random House. Treaty series. (n.d.). .