Comets :: Essays Papers

Comets What is Cometography? Cometography is a four-volume project I have been working on since the mid-1970s. Jump-started by comet Kohoutek of 1973-1974, I began researching comets and immediately found myself becoming more and more intrigued by them. It was fascinating to read about comets that unexpectedly split, brightened, or faded. There were also interesting stories concerning the discovery circumstances of some comets, as well as tales about how comets affected cultures. As I continued reading I found that, back in 1967, the International Astronomical Union suggested that an up-to-date descriptive catalog of comets or "cometography" was needed. A committee was formed, but in 1970 it reported, according to the words of Brian Marsden, "that it would be very nice to have a cometography, but that the effort required to produce such a catalog was greater than the members of the committee could devote to it." Thus began my inspiration to research and write Cometography, a set of books devoted to adequately presenting the details of every comet seen in recorded history. The last complete work of this type was written by Alexander Guy Pingre. His two volumes, called Cometographie, were published in 1783 and 1784, but are now greatly out of date. Not only do they obviously lack the comets seen between 1784 and the present, but much of the original source material has been retranslated over the years, so that Pingre's work is now inaccurate in places. Since the time of Pingre, two other books have been published: Physical Characteristics of Comets, by S. K. Vsekhsvyatskii in 1958, and Comets: A Descriptive Catalog, by myself in 1984. Both of these books brought the 19th and 20th century comets to readers, but in a manner much more highly condensed than that of Pingre. They also only included those comets for which orbits had been computed. The vast portion of Pingre's work included comets for which orbits could not be determined, some of which have since been identified as previous, though poorly observed, appearances of Halley's comet, periodic c omet Swift-Tuttle, and periodic comet d'Arrest. Cometography brings back the lesser observed comets, with the intention of providing all necessary details that might help future astronomers establish new comet identity links. To aid in the accuracy of Cometography I have tried to avoid Pingre's books and the book of Vsekhsvyatskii. Comets :: Essays Papers Comets What is Cometography? Cometography is a four-volume project I have been working on since the mid-1970s. Jump-started by comet Kohoutek of 1973-1974, I began researching comets and immediately found myself becoming more and more intrigued by them. It was fascinating to read about comets that unexpectedly split, brightened, or faded. There were also interesting stories concerning the discovery circumstances of some comets, as well as tales about how comets affected cultures. As I continued reading I found that, back in 1967, the International Astronomical Union suggested that an up-to-date descriptive catalog of comets or "cometography" was needed. A committee was formed, but in 1970 it reported, according to the words of Brian Marsden, "that it would be very nice to have a cometography, but that the effort required to produce such a catalog was greater than the members of the committee could devote to it." Thus began my inspiration to research and write Cometography, a set of books devoted to adequately presenting the details of every comet seen in recorded history. The last complete work of this type was written by Alexander Guy Pingre. His two volumes, called Cometographie, were published in 1783 and 1784, but are now greatly out of date. Not only do they obviously lack the comets seen between 1784 and the present, but much of the original source material has been retranslated over the years, so that Pingre's work is now inaccurate in places. Since the time of Pingre, two other books have been published: Physical Characteristics of Comets, by S. K. Vsekhsvyatskii in 1958, and Comets: A Descriptive Catalog, by myself in 1984. Both of these books brought the 19th and 20th century comets to readers, but in a manner much more highly condensed than that of Pingre. They also only included those comets for which orbits had been computed. The vast portion of Pingre's work included comets for which orbits could not be determined, some of which have since been identified as previous, though poorly observed, appearances of Halley's comet, periodic c omet Swift-Tuttle, and periodic comet d'Arrest. Cometography brings back the lesser observed comets, with the intention of providing all necessary details that might help future astronomers establish new comet identity links. To aid in the accuracy of Cometography I have tried to avoid Pingre's books and the book of Vsekhsvyatskii.

From Bretton Woods to Global Finance

Eric Helleiner’s paper, â€Å"From Bretton Woods to Global Finance: A World Turned Upside Down,† discussed the major causes of the globalization of financial markets, were surprisingly attributed to the Bretton Woods system that opposed a liberal, international financial order. In addition, Helleiner also expounded how the states played an essential role in the globalization process despite the widely-believed fact that they were not major factors in the global development of financial markets.In general, the central issues discussed by the author were the actual processes of globalization and how com/the-causes-of-the-collapse-of-the-bretton-woods-system/">the Bretton Woods system brought about a global process that it never intended to create. His central argument was that the state played three major roles that caused the rise of global financial markets. In addition, he also argued that the Bretton Woods system unknowingly helped the creation of these markets due it s system of trade and finances. Before he outlined his arguments, he first discussed the process of the development of the Bretton Woods system.First was that capitals controls were established to protect the new macroeconomic planning mechanisms from speculative financial movements that could disrupt the equilibrium. Second, due the increase in expenditure, the state was not capable of allowing their citizens and corporations to move funds abroad to avoid being taxed. Third was that the local financial regulatory structures established during the 1930s and 1940s would collapse if the domestic borrowers and savers were given access to the markets of finance abroad.Lastly, the state had to be protected from â€Å"hot money† or illegal transactions and financial flows that were caused by political motives and moves towards legislation. Meaning to say, under the Bretton Woods system, access to international or foreign markets were limited during that time because it did not bene fit the state as much as it did the foreign markets. In addition, the system also believed that a liberal financial order was not compatible with system of exchange rates and liberal trading system that were considered as highly stable.Speculative or uncertain financial flows were one of the major causes of disturbances in foreign exchange rates. In trade, capital movements threatened to force painful and adverse adjustments on the current account which was less flexible and as a result would raise the demands for protectionist measures. In other words, financial liberalism was sacrificed in order to pave the way for a liberal trading order and stable exchange rate that were vital to the growth and development of a country.However, the Bretton Woods system was significantly changed after the globalization of financial markets. Helleiner noted that that the post possible causes of the emergence of global financial markets were market pressure and the significant advancements in techn ology. In terms of technology, the various advancements and creation of highly sophisticated devices made moving money around the world much easier and less costly. In terms of market however, Helleiner noted five causes.These included: the restoration of the market confidence and the assurance that international financial transactions were safe; the swift expansion in the demand for international services in the market which happened alongside the growth of multinational corporations; the OPEC states’ deposition of major surplus funds in international banking markets; the beginning of floating exchange rates which prompted markets to diversify their assets; and the last was that conservative local markets pressured the financial operators to the international stage in order to keep up with the rising competition in the domestic markets.Although Helleiner did not discount the roles that technology and market pressure played in the globalization process, he also argued that th e states also played key roles. These roles are: the states’ failure to implement effective controls, its liberalization activities, and the prevention of major financial crisis. He noted that during that time, when the U. S.rejected abolished the Bretton Woods system of capital controls and created a liberal financial order, European countries and Japan, failed to implement control measures that would counteract America’s new stance due to the major costs it entailed. As a result, most countries also adopted a more liberal financial order similar to the U. S. The states’ second role, which was the liberalization of the market, Helleiner argued, involved the enabling of domestic banks and corporations to operate offshore or internationally.This eventually disrupted the fixed and controlled exchange rates that were established by the Bretton Woods system. Lastly, Helleiner claimed that the states prevention of major financial crises, such as the United States res cue of the Franklin National Bank in 1974 and Mexican debt in1982, eventually paved the way for countries, which were regulated by the Bretton Woods system of capital controls, to embrace a more liberal financial system in order to avert a crisis.In short, Helleiner vividly illustrated how the Bretton Woods system contributed to its own undowing. In general, all of the author’s points were very true as Helleiner made use of actual historical events to substantiate his claims. While the Bretton Woods system of capital controls was effective during that time, it only had temporary effects. Today, the market is too diverse and too flexible to be controlled by a single regulating system.Moreover, I also believe the fact that the states, due to their dependency on international financial flows during that time, unknowingly played crucial roles in the globalization of financial markets, which eventually resulted in a free market that is being enjoyed by most parts of the world toda y. In addition, I also believe that international trade and globalization are essential factors in the growth and development of any country because it involves penetrating markets all over the world.In short, the Bretton Woods system can be considered truly obsolete and should never be implemented again especially today as the global market is highly volatile and is subject to various changes. The placement of capital controls under the Bretton Woods system also means limiting the capabilities of the market, which would prove to be disadvantageous in the future. References Helleiner, E. (2007). From Bretton Woods to Global Finance: A World Turned

Essay on Colonial Rule in Africa - 2149 Words

The African continent is one of the biggest land masses on the planet. With its massive population, tremendous natural resources, and rich cultural history, one has to wonder why any country in the continent holds a third world status. The amount of corruption and poverty within many states in Africa is astounding, and in order to unearth the reasons for the state of many African nations today one must go back to the late nineteenth century to when Africa was partitioned by the major European powers of the time. By drawing arbitrary lines on a map of Africa, the western powers effectively changed the course of African history and set the stage for intense exploitation and domination of the African people. One could argue that the western†¦show more content†¦With the transition being made from human trafficking to natural products, the wars and raids fought to gain slaves had ceased, thus ushering a new era of peace and stability. Consequently, the switch to natural product s connected them to the world market, bringing in capitalism and spreading the wealth throughout some of the rural areas. With their newfound peace and economic wealth, many African states were in a position to set up legitimate governments and write their own constitution. For instance, the Fante Confederation in Ghana in 1868 had written a constitution stating how the upper offices were to be run, established legislative, executive and judicial branches, and even wrote provisions for the development for roads, education, and their natural resources. There was also the Egba Board of Management in Nigeria in 1865, and the Kingdom of Grebo in Liberia, all of them experimenting with constitution and self rule. The advancements the African population had made was done in vain, becuase in November 1884, every single Western nation met in Berlin except for Switzerland and the United States for a conference under the leadership of the German Chancellor Otto von Bismarck. Not a single Afri can ruler was present, and it was here that various European nations staked their claim on the dark continent, and did soShow MoreRelatedEssay on Resistance to Colonial Rule in Africa1041 Words   |  5 PagesBy the start of the 20th century, Colonial rule by both the French and the British in Southern Africa had rising expenditure costs. The British method of indirect rule in their colonies, created by Frederick Lugard to leave existing government as it is, had far lower costs than the French method of direct rule. Nonetheless taxation stood as the universal method of keeping all colonies cheap and straightforwardly ran. African’s disgust with a white man telling them to pay for the white man’s endeavorsRead MoreBioliographic Information on Slavery and Colonial Rule in French West Africa by Martin Klein1117 Words   |  5 PagesBibliographic Information: Klein, Martin A., Slavery And Colonial Rule in French West Africa, 1998, Cambridge University Press The book bears importance in being one of the few studies about domestic slavery within the French West Africa. It contributes to the field of study, by elaborating on the importance of slavery in Senegal, Sudan and Guinea in Africa’s development. The period of the study lies from 1876 to 1922, wherein Klein ultimately shows the evolution of slavery. In the years prior toRead MoreThe Great Divide : How And Why The Apartheid Differ From Colonial Rule1438 Words   |  6 PagesDIFFERED FROM TYPICAL COLONIAL RULE â€Æ' It is a well-known fact that during European colonial rule, Africans were exposed to a multitude of injustices including warfare, slavery, and the occupation of their lands by European invaders. In retrospect, the ashes of traditional African societies are what built thriving European-owned African mining, agricultural and rubber economies. But nothing that Africa had previously suffered was quite like the apartheid, which South Africa was exposed to fromRead MoreThe Republic of Zimbabwe1750 Words   |  7 PagesThe Republic of Zimbabwe, formerly known as Southern Rhodesia under British colonial rule, obtained independence in February of 1980 through free parliamentary elections, formally recognizing the country of Zimbabwe as an independent sovereign state. The orchestrators of the revolutionary rebellion of Black Zimbabweans against minority rule were the two major African nationalist groups: Zimbabwean African National Union (ZANU), lead by Robert Mugabe, and Joshua Nkomoâ€℠¢s Zimbabwe African People’s UnionRead MoreThe Different Impact Of Colonialism968 Words   |  4 PagesImpact of Colonialism Africa has been impacted many ways throughout history such as the struggles of the slave trade, independence from colonialism, economic and political development. The colonization of Africa played many roles when it came to the impact of Africans. Erik Gilbert, Jonathan Reynolds, A. Adu Boahen have addressed the impact and issues of Africa in books such as Africa in World History and African Perspectives on European Colonialism. The Scramble for Africa became such a big dealRead MoreThe Political Position Of Developed Western Countries847 Words   |  4 Pagesfinancial position of developed western countries. In more ways than one Thomson further proves that even before colonial rule the westernised developed countries exploited Africans, be it for their labour, draining the capital of underdeveloped states among other things. â€Å"Examining the issue of labour exploitation first, the west began to take advantage of Africans even before colonial rule was established† (Thomso n, 2000: 19). To further use Thomson’s writing in order to examine the case study I willRead MoreChinua Achebe s Things Fall Apart1462 Words   |  6 PagesAfrican cultures and the socio-economic changes that characterized the colonial era. Ideally, Achebe’s literary work shows clearly that the colonization, introduction of a foreign religion and foreign cultures threatened to tear apart the indigenous cultures of the Igbo people (Achebe, 154). Again, Achebe effectively draws the parallels between the two eras by offering the picture of the Igbo society just before and during the colonial invasion. More importantly, the aspects of Igbo society that sufferedRead MoreThe Negative Effects of Indirect Rule on Africans Essay1696 Words   |  7 PagesIndirect rule was a system of ruling Africans that sought not to displace African authority, but instead to rule through it. It was first used by the British and later adopted by other European powers after they witnessed its success. Indi rect rule is largely considered a more humane alternative to its counterpart, direct rule, which placed colonial powers in charge of all aspects of African administration. Despite this, there were numerous problems with indirect rule in both theory and in practiceRead MoreThe Geographic, Political, and Ethnic Impact European Colonialism Has Played on the Present History of Africa 1486 Words   |  6 Pagesfailures in Africa can be traced back to the advent of colonialism. There is a great deal of evidence that illustrates the impact that colonialism and foreign intervention has had a negative effect on the development of present history of Africa. This essay will attempt to examine the geographic, political and ethnic impact European colonialism has played on the development of the African, and how these contributions have put Africa on its current trajectory. Initial European interest in Africa appearedRead MorePhotography During Colonial Afric An Indispensable Tool That Provided Justification For Colonial Rule920 Words   |  4 Pages Photography in colonial Africa provided vulnerable visual texts that trapped Africans in space and time1. This art became an indispensable tool that provided justification for instituting colonization in Africa. During that time period, photography became a mechanism for constraining Africans and their surroundings to the idea of primitiveness, devoid of any progress towards ‘modernity’. Equally important, colonial photography, if not always, took a distanced approach in capturing Africans

Homelessness, Housing And Or Child Welfare - 1313 Words

Do you have at least 5 years Human Services experience in the areas of homelessness, housing and/or child welfare? Yes No *2. Tell us about your experience in Human Services, in each of the areas below: (a) homelessness (b) housing (c) child welfare (d) racial equity (if any) (a) homelessness - I’ve worked serving the homeless in many capacities that encompass my experiences a Social Worker, a Volunteer Guardian ad Litem (VGAL), and a Volunteer at Teen Hope. I’ve also frequently work serving the homeless by distributing clothing donations at Seattle’s Outdoor Meal Site on the corner of 6th Ave Columbia St. (b) housing - I’ve performed outreach, advocated, and assisted in locating suitable housing for case participants as a Social Worker, a Volunteer Guardian ad Litem, and Volunteer at Teen Hope. (c) child welfare - Previously as a Volunteer Guardian ad Litem, I served as a legal court-appointed Special Advocate on behalf of foster children in cases of child neglect. My duties included, but were not limited to working with a team of caseworkers and investigators conducting research and analysis to advocate for case participants needs. Recently I’ve obtained position with the State of Washington as a Social Worker for the Child Protective Services Division investigating complaints and supervising children awaiting placement. (d) racial equity (if any) – Although I do not have any direct experience in Racial Equity promotion, I believe institutionalShow MoreRelatedEssay about Homeless Children In America1111 Words   |  5 Pagesgrowing age groups of homelessness. Single women with children represent the fastest growing group of homeless, accounting for about 40% of the people that are becoming homeless today.   Ã‚  Ã‚  Ã‚  Ã‚  Children that are homeless can become this way for a variety of reasons. Youth can be on their own, with no permanent residence or even usual place to sleep. They could have also been separated from their own homeless parents and placed in foster care or living with some of their relatives. A child could be part ofRead MoreWelfare Reforms During The Uk s Largest Hostel For Homeless Young People1603 Words   |  7 Pagessingle mothers, including eight expectant mothers and twenty-three children living in the UK’s largest hostel for homeless young people in London may have to be re-housed as a result of welfare reforms. It has been described as one of the largest displacements of vulnerable people since the coalition government’s welfare reforms began. The mothers have been told they may possibly be re-housed as far as Manchester, Birmingham and Hastings, which is not anywhere where they are familiar. Newham CouncilRead MoreThe Effects of Homlessness Essay1221 Words   |  5 Pagesemotional problems. homeless children have a higher rate of learning disabilities than children that are not homeless and sadly these homeless children and their families have experienced violence in many forms starting at a young age. the burden of homelessness on a family has led to total break down of the family unit. Homeless Families with children have experienced ,frequent moves , separation and foster care, poor health, inadequate education, development delays,exposure to Violence, and being stereotypedRead MoreHomelessness1688 Words   |  7 PagesCauses of Homelessness in America Homelessness is an ongoing problem for our society. Every day we come to terms with the effects of it, but what about the causes? By definition, a person who is homeless lives in public. The lack and destruction of federal housing programs and increasing rents forced those who are homeless to do in public what everyone prefers to do in private. According to the website, National Law Center on Homelessness and Poverty, the Low Income Housing Information ServiceRead MoreHomelessness : The Current Social Welfare Issue1339 Words   |  6 PagesSocial Welfare Issue: Homelessness Written by: Laura Westra The current social welfare issue that I chose to explore is homelessness within Canada. First, this essay will give a brief description of homelessness. Secondly, it will describe how homelessness relates to some concepts and theories that we learned in this course Introduction to Social Welfare, it will also look at what may have happened to people facing homelessness one hundred years ago, next we will explore a possible solution to thisRead MoreWhat Causes Homelessness? The United States Of America884 Words   |  4 Pagescauses homelessness? 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Since 2011, Houston has reduced its homeless population by 57 percent; butRead MoreYouth Among The Homeless Essay1118 Words   |  5 Pages Homelessness is all around the world, and many people have either dealt with the issue or had first-hand experience with it. Thus causes everyone to think about the possible solutions to such an important social and economic problem. Whether or not anyone wants to support or ignore the issue, it will always be there. However, the youth population is on the rise among the homeless. While the exact number of youth among the homeless is hard to determine, given various information about homelessnessRead MoreSocial Problem Homelessness1065 Words   |  5 PagesApplication Social Problem Research: Homelessness Homelessness is becoming a major social issue in the United States, with many poor families and young people ending up in the street because of several reasons. This condition is leaving many people helpless in the streets and the number keep on rising on a daily basis. Cities like Detroit and New York are among the most populous with poor families and homeless people, making it important for government and other social agencies to find urgent solutionRead MoreHomelessness As Positively Affected by the McKinney Act1436 Words   |  6 PagesPolicies Implemented For Homeless Many social welfare policies have been put into place throughout the course of history to attempt to deal with the ever present problem of homelessness. Starting at the first widespread attempt by the government with the implementation of the Elizabethan Poor Law, which placed the plight of the poor into the realm of responsibilities of the community; and serves as the very basis for our notion today of what welfare should be. It set apart the worthy and those deemed

How Insulin Helps Maintain Blood Levels Essay - 1351 Words

My report is about Insulin and if a person intakes too much would it create type 2 diabetes. As most information on Type 2 Diabetes states that insulin helps maintain blood levels that are high in glucose and that an overdose can create dangerously low glucose levels in your blood (hypoglycemia). But can it also create Type 2 Diabetes if a person intakes too much insulin. This report will show how insulin can create Type 2 Diabetes by intaking too much insulin. Type 2 Diabetes in New Zealand is increasing yearly and has over 156,000 people diagnosed with this chronic sickness. And this is caused by New Zealanders eating too much junk food and doing no physical activity. This then results to obesity, and as many states obesity is one of the most common conditions that can develop Type 2 Diabetes. Type 2 Diabetes is an issue because even though you re obese, you are most likely to get Type 2 Diabetes and this makes your life span shorter. In New Zealand we already have too many deaths yearly and around 2,500 of those deaths are produced by Type 2 Diabetes. New Zealand has an o verwhelming number of people that have Type 2 Diabetes, would that also be the number of deaths in New Zealand. Type 2 Diabetes is when the body is not creating enough insulin to keep blood glucose levels at a maintained level. Tissue cells from muscle, fat and the liver are all created to take glucose out of the blood and pull it into the cells and produce it into energy. These cells require insulinShow MoreRelatedThe Prevalence Of Gestational Diabetes1223 Words   |  5 Pageshigh blood glucose levels during pregnancy to get gestational diabetes. There is a process in which the baby has to go through inside their mother’s womb. The placenta is what supports the baby as it grows. Hormones from the placenta help the baby develop. But these hormones also block the action of the mother s insulin in her body. This problem is called insulin resistance.  Insulin resistance  makes it hard for the mother s body to use insulin. She may need up to three times as much  insulin. GestationalRead MoreThe Endocrine Part Of The Pancreas1609 Words   |  7 PagesLangerhans). Insulin and glucago n are hormones secreted by islet cells of the pancreas. Both of these hormones are secreted depending on the blood glucose levels. Alpha cells of the pancreatic islets secrete glucagon and beta cells of the pancreatic islets secrete insulin (Marieb, 2012). Insulin and glucagon are equally vital in managing blood glucose, making sure the body functions well. Glucose, which comes from the food we eat, is important for every body system. A decline in the blood glucose levelRead MoreHomeostasis Biology 91604 (3.4B). †¢Describe The Purpose1604 Words   |  7 PagesBiology 91604 (3.4B) †¢ Describe the purpose of the homeostatic system The definition of homeostasis: â€Å"Homeostasis involves a control system by which an animal maintains a stable internal environment, despite fluctuations in their environment.† Purpose of homeostasis according to referenced website: â€Å"The purpose of homeostasis is to maintain a normal balance throughout the body in regards to: temperature, salt concentration, water concentration and food intake. The human body has very little roomRead MoreDiabetes Mellitus : An Autoimmune Disease1238 Words   |  5 Pages Diabetes or as doctors would refer by as diabetes mellitus, is a group of metabolic diseases in which a person has a high blood glucose level (above 110 mg/dL) because insulin production is inadequate, the body’s cells do not respond properly to insulin or even both. Diabetes mellitus is also a contributing factor of development of cardiovascular disease, hypertension, renal failure, blindness, and stroke as individuals’ age. There are 3 different types of diabetes mellitus, type 1diabetes mellitusRead More Diabetes Mellitus Essay examples1745 Words   |  7 Pagescondition in which the body either fails to produce the amount of insulin needed or it responds inadequately to the insulin secreted by the pancreas. The three primary types of diabetes are: Diabetes Type 1 and 2, and during some pregnancies, Gestational diabetes. The clichà © for all three types of diabetes is high glucose blood levels or hyperglycemia. The pathophysiology of all types of diabetes mellitus is related to the hormone insulin, which is secreted by the beta cells of the pancreas. This hormoneRead MoreHealth Complication Of A Diabetic Patient1104 Words   |  5 Pagesto our body if not consumed adequately. One must maintain a healthy diet in order to be less likely to access a health complication. Some illness/diseases are simply just genetics and unknown factors that trigger the onset of the disease. When someone is diagnosed with a certain illness/disease they must follow certain diets and have more precautions of the food and drinks they intake. Keeping an activity level in one’s life is also important to help the body control the disease or illness, this isRead MoreDiabetes Assignment1542 Words   |  7 Pages2 diabetes mellitus is the result of the pancreas being unable to produce adequate amounts of insulin and the resistance of cells to insulin. This results in glucose remaining in the blood and not being taken up by the cells leading to hyperglycemia. Because of insulin’s role in the stimulation of the synthesis of protein and the storage of fatty acids in adipose tissue, inadequate amounts of insulin also reduces nutrients that are essential for fuel and storage being accessed by tissues. BetaRead MoreDiabetes Mellitus : An Autoimmune Disease1261 Words   |  6 PagesDiabetes or as doctors would refer by as diabetes mellitus, is a group of metabolic diseases in which a person has a high blood glucose level above 110 mg/dL because insulin production is inadequate, the body’s cells do not respond properly to insulin or even both. Diabetes mellitus is also a contributing factor of development of cardiovascular disease, hypertension, renal failure, blindness, and stroke as individuals’ age. There are 3 different types of diabetes mellitus, type 1diabetes mellitusRead MoreDiabetes Mellitus Type 1 And Type 21675 Words   |  7 Pagesâ€Å"Diabetes mellitus is a group of metabolic diseases characterized by hyperglycemia resulting from defects in insulin secretion, insulin action, or both. The chronic hyperglycemia of diabetes is associated with long-term damage, dysfunction, and failure of various organs, especially the eyes, kidneys, nerves, heart, and blood vessels† (p.1). There are two types of diabetes, type 1 and type 2. Insulin management is needed for type 1 diabetes, because it is an autoimmune disease. Diabetes Mellitus typeRead More Monitoring Blood Glucose Levels Essays1440 Words   |  6 Pages Monitoring Blood Glucose Levels Maintaining normal blood glucose levels greatly reduces the risk of experiencing complications due to diabetes. Whether an individual has Type 1 or Type 2 diabetes, regular use of a glucose monitor to determine blood sugar levels will help determine what adjustments to diet, oral medications, or insulin injections may be necessary to achieve good control. Whats Glucose? Glucose is a simple form of sugar. Dextrose, fructose, sucrose

Liquidation for Changing Face of Accountability- myassignmenthelp

Question: Discuss about theLiquidation for Changing Face of Accountability. Answer: Introduction Liquidation its basics Liquidation may be defined as the process by the company shut down its business and operations and sell off its assets in the market for cash and paying the creditors out of it. There can be multiple reasons for the same, some of which are voluntary liquidation and on being ordered by the court to do so. The court generally does so when the company has not been able to meet its debt obligations and is bankrupt or the creditors demand so on foreseeing the future of the company. It marks the end of the going concern status of the company and there are various laws and regulations which have been laid down to guide the overall procedure of liquidation (Alexander, 2016). It affects all the given stakeholders of the company and especially the shareholders. The official liquidator is appointed for giving effect to the liquidation process and in some case personal assets of the management may also be held for meeting off the liabilities of the company. The company should avoid liquidation t o the maximum extent as it marks the end of the company. Liquidation is also called winding up and in case the company is running into losses, the the directors on their own can call for the liquidation of the company. There can be various other reasons as well like business started for illegal purposes or wrong reasons, or fraudulent financial practices or the location is not right or the working capital is not adequate for the business to operate (Bizfluent, 2017). Non-compliance with the law and following unethical ways of doing business can also be one of the reasons. The same has been explained below with the help of examples. The case of liquidation: ABC learning, One Tel Phone company and HIH Insurance ABC learning was known for providing quality child education in Australia in the recent past. It has a number of primary and secondary education centres across cities of Australia and was earning with good profit margins. The company also got listed on the Australian Stock Exchange in the year 2000 with the market capitalization of 2.5 billion dollars which was staggering at that point of time. The new auditor took over in 2000 and it was discovered that the company was involved in a number of malpractices and ethical issues due to which it had to liquidate (Bromwich Scapens, 2016). The company has huge debt and wasnt able to pay the same on time due to which investors went into widespread losses. Auditors were held responsible as they didnt highlight the accounting discrepancies to the investors and ultimately the company had to liquidate in 2008. In 2009, it was taken over by Goodyear Early Leaning which is now operating in Australia with 650 centres. Liquidation happened as the c ompany was not able to pay off its debt to creditors and in the presence of material misstatements the auditors denied signing the audit report of the company and demanded the recasting / re-preparation of the same (Chron, 2017). The company expanded heavily in 2000s so much so that 2300 centres were opened and it acquired almost 1% of the US market, made some major acquisitions and profit shoot to 15-20% in 2004. However, besides this the debts of company also increased to all time high which company could never pay and thereby its share prices crashed by more than 40% in 2007. This also resulted in SP removing the listing status of the company (Defond Lennox, 2017). Many reasons cumulatively were responsible for the collapse and liquidation of ABC learning but some of the major reasons include incorrect valuation in the balance sheet, disclosure of price sensitive information, wrong and unethical practices being followed and corporate governance being overturned. Poor internal control and lack of due diligence by the internal management on the acquisitions being made also resulted in outflows of million dollars which should never have been in actual scenario (Dichev, 2017). All this proved that the acquisitions were never analysed from future economic benefit scenario and was just a rubber and stamping activity on the legal papers. One such example was payment of $ 70 Mn for an acquisition whose actual worth was about $ 30 Mn which shows excessive payment made in various scenarios by the company. One another company is One tel which is widely known in Australia for the telecommunication services being offered including the mobile, internet services, and other information system services. It is famous amongst the youth and serves 2 million people across 8 nations (Farmer, 2018). This company was again liquidated due to non-competitive management who did not showed the true position of the profit and loss in its financial statements and was also involved in the unethical practices. The company also had weak internal control and thereby the liquidation was effected due to wrong flow of information with respect to expected profits in the future, thereby overstating the profit figures. The company was in the booming mode from 1997 to 2000 having a rise in the sales by 127% , 40%, 57% and 100% respectively due to which the company gave false expectations. But in reality it couldnt achieve that much and ended with having huge debts and payables on the balance sheet. It also purchase d additional spectrum licenses which were not required and it was out of funding from public and government. It then suffered heavily and incurred losses of $ 291 Mn due to which share prices fell below $ 1 (Flix, 2017). In spite of losses, the directors of the company were paid huge bonus and salaries which had put additional pressure on cash reserves and hence cash balances became negative and to pay off its debts, the company had to close its operations, sell off its assets and lay off employees ultimately leading to liquidation in 2001. Two major reasons of liquidation was corporate governance regulations not being followed and overstating of the profit and loss account which even the auditors of the company missed out. The 3rd major case of liquidation happened with HIH insurance company which was the 2nd largest in Australia at that time when it had to liquidate because of the huge losses that it incurred. The loss amounted to $ 5.3 Bn which is still one of the largest in Australia. The major reason of liquidation is supposed to be inflated valuation of the acquisition (FAI) made by the company due to aggressive accounting techniques being followed in the company (Goldmann, 2016). Besides this the company also paid a huge amount to its CEO as the severance package when he decided to quit the company an year ago before liquidation. All this impacted the construction and housing industry which was multiplied due to the wrong accounting techniques and wrong disclosures of the facts and figures by the company in the financial statements (Sithole, et al., 2017). For example, in case of acquisition of CE Health international, the liabilities and reserves were shown to be understated and later it resulte d in destruction of wealth rather than creation of the same. Here also, acquisitions were made without proper due diligence and same resulted in increasing the quantum of losses from $ 100 MN to $ 300 MN, which were later on not disclosed to the public. Hence, it can be said that here too non-compliance of corporate governance resulted in liquidation (Linden Freeman, 2017). Conclusion From the above discussion and examples, various reasons of liquidation could be established, the major of which was company not being able to manage its operation properly, wrong reporting of the facts and figures in the financial statements, non-compliance of corporate governance, fraudulent accounting techniques and over inflated valuations and acquisitions without due diligence. ABC learning liquidated because a loss making company was being casted as a profit making through falsified means and the management as well as the auditors were not efficient enough to identify the frauds and errors and thereby projecting the same before public and investors. In view of all this, regulatory authorities have provided for strict laws and rules for liquidation so as to avoid false and unethical means by the company where the investors would be on the losing side. From all the above cases, it can be seen how important the role of auditor is in giving the reasonable assurance to the investors regarding the true and fair view of accounts. Recommendations The companies which are being liquidated are not small ones but multinationals and they need to understand that there are major impacts of liquidations, not only the company is closing but people are losing jobs, investors are losing funds and above all, country is losing a major share of GDP and growth. To avoid this, government has come out with the number of laws and regulations so that the stakeholders are not impacted much due to the liquidation of the company. To improve the situation and avoid liquidation, the management should assume responsibility and should take the ownership of the accounts, they need to ethical and practice corporate governance in the work done. This will contribute to the development of the company as well the global growth. References Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Bizfluent, 2017. Advantages Disadvantages of Internal Control. [Online] Available at: https://bizfluent.com/info-8064250-advantages-disadvantages-internal-control.html [Accessed 07 december 2017]. Bromwich, M. Scapens, R., 2016. Management Accounting Research: 25 years on. Management Accounting Research, Volume 31, pp. 1-9. Chron, 2017. five-common-features-internal-control-system-business. [Online] Available at: https://smallbusiness.chron.com/five-common-features-internal-control-system-business-430.html [Accessed 07 december 2017]. Defond, M. Lennox, C., 2017. Do PCAOB Inspections Improve the Quality of Internal Control Audits?. Journal of Accounting Research, 55(3), pp. 591-627. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Farmer, Y., 2018. Ethical Decision Making and Reputation Management in Public Relations. Journal of Media Ethics, pp. 1-12. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. Linden, B. Freeman, R., 2017. Profit and Other Values: Thick Evaluation in Decision Making. Business Ethics Quarterly, 27(3), pp. 353-379. Sithole, S., Chandler, P., Abeysekera, I. Paas, F., 2017. Benefits of guided self-management of attention on learning accounting. Journal of Educational Psychology, 109(2), p. 220.

American Hero Essay Example For Students

American Hero Essay Every child has fantasys of being a super hero and leaping tall buildings in a single bound or staring death in the face everyday and somehow finding a way to escape. All of these imaginative thoughts have been derived from the past literary works by the great writers of the early American literary period. These early writers entered society into a world of action and adventure, where one can see spectacular events unfolding through the eyes of a notorious man of courage and feel as though they are defending there country or saving the woman they love. Though the modern heroes are much more popular than classic American heroes, the modern hero has rooted from these same literary works which once amazed people in the days of old. Because of its popularity, the public pores into movie theaters to see movie-remakes of renown literary works. Natty Bumppo was the first true recognizable American hero. He was looked up to by the masses and is still a popular symbol of the classic hero. Just as Natty Bumppo was the popular hero of his time, Indiana Jones is still the favorite of millions today. Indiana has overshadowed Nattys success but still contains many of his attributes. The characteristics of the American hero are similar in both Indiana Jones and Natty Bumppo. An American novelist, travel writer, and social critic, James Fenimore Cooper is regarded as the first great American writer Groliers NP. Cooper began writing at age thirty to demonstrate to his wife that he could write a better novel than the one he was reading to her Encarta NP. In proving this he soon became one of the most successful writers of his time. He was famed for his action-packed plots and his vivid, if somewhat idealized, portrayal of American life in the forest and at sea. He is most noted for the writings of the Leatherstocking Tales. The Leatherstocking Tales are a series of five novels that constitute an epic of the American wilderness. In these novels, Cooper introduces Natty Bumppo, the central character, who embodies the spirit of the frontier in The deerslayer, The Prairie, The Last of the Mohicans, The Pathfinder, and The Pioneers. Groliers Over the years Natty Bumppo has been looked up to by many because of his bravery, honesty, and his will to help people in a time of need. Readers have watched grow and mature as though they were with him the whole time. In The Deerslayer, Natty is seen as and idealized youth. Natty is later seen wondering through the forest and lonely waters and is confronted by hunters, Indians, and the hostile Europeans Groliers NP. This is an example of Natty encountering physical danger. This wilderness scout is the first of his kind in American literature and was seen nowhere before by the American readers. This novel allowed the readers to enter a world where they could relive the Revolutionary War, Indian wars, and battles on the frontier. After The Deer Slayer, Natty Bumppo is seen in The Last of the Mohicans. In this novel, Natty is called Hawkeye because of his ties to the Mohicans. Indians of this time were looked upon as savages, but Natty has taken unto himself the best of both civilization and so-called savagery Cliff Notes 11. Because he made peace with the Indians, he had a mysterious and dangerous quality in the eyes of the reader. In this novel Natty has many close native companions to join him in his endeavors on the frontier. During the French and Indian Wars, The Legendary woodsman, Natty Bumppo, is know by another famous aliass, The Pathfinder. His companions in this story is his adoptive Indian father, Chingachgook and the beautiful, Mabel Dunham. They become involved in an attempt to rescue a besieged British fort where he faces danger many times. Eonline The last novel of the Leatherstocking Tales Natty appears in is The Prairie. Here Natty is viewed as a decrepit, old man. This is when the hero everyone once loved and admired becomes weak and helpless. As he is lying on his death bed many people from far and wide come to pay their respects to the honorable Natty Bumppo American Experience 194-202. Aliison from the Millers Tale Chauser EssayHe is asked by an art collector to search for the Holy Grail. He doesnt accept the offer until he finds that his father is missing while searching for the same artifact. Ebert NP Indy, again, puts his life in danger in an attempt to rescue his father. Indy finds himself trying to escape the long arms of the Nazis. The much-sought-after religious artifact is not easily found. When it is finally found its powers are a bit too much for those impure in heart. As expected, the Jones family and companions prevail in the end and ride off into the sunset together Ebert NP. Indy rescues his father and accomplishes his primary goal and then defeats evil by out smarting them and showing a pure heart. Again, Indiana is showing the attributes of an American hero. These films show a get deal of heroism by Indiana Jones by evading danger, finding trust in his faithful companions, being smarter than the enemy, and always ending well. The viewers are left with thoughts of bravery in themselves after reading the book or watching the movie. Though Indiana isnt faultless he is still portrayed as one of the greatest heroes of all time. These films allow viewers to fall into the story and feel as though they are there with Indiana. They are astonished by every escape that is made and every idea he conjures up. Each movie that Indiana Jones appears in grosses over $175,000,000 and is one the highest grossing films of all times. Proof that the public views Indiana as there favorite American hero. Natty Bumppo was viewed as the American hero of his time because of his acts of heroism by displaying bravery, never making a mistake, having a loyal companion, escaping physical danger, and always prevailing in the end. Indiana Jones also has many of these characteristics. Because of Indianas fear of snakes, he isnt faultless; and this fear inhibits him from giving a perfect performance. Ever since he was an adolescent, Indy has feared snakes. But, as he grew older, he must cross snake-infested tombs and forest. This quality is admired by the audience because Indy is seen as being imperfect. This appeals to the audience since they are imperfect as well and they can relate to his fears. The imperfection of Indiana makes the story all the more believable. In both novels, the characters are attempting to assist the same groups of people. In every Leatherstocking Tale, Natty either has a Native companion, or is trying to rescue them. In The Temple of Doom, Indiana agrees to help an Indian tribe rescue their children and retrieve their sacred jewel. Also, both characters are seen during there childhood. This gives explanations for some of the characteristics in both heroes. The Indiana Jones character faces danger much more often than does Natty Bumppo, which maybe a sign of what the future will bring. Since Indiana Jones, the heroes have become more action related and have had less emphasis on plot and story line. Seems the viewers and readers alike demand to see battles and wars which only show violence and the onslaught of evil in there heroic literature and movies. These stories and movies are becoming increasingly popular and, as shown in recent comic books and movies, the future of action literature seems to depict the American hero of the future as only muscles and a thirst for blood. Natty Bumppos and Indiana Joness characteristics are very similar. They both show incredible bravery by coming to the aid of strangers and friends when they are in grave danger. Both characters always have faithful companions who are with them throughout their journey. They always find a way out of danger by conjuring up the most effective plans for the situation at hand and in the end always escapes the villains. The heroes death is never caused by the enemy and the adventure always ends well. Though the future may bring a new breed of heroes to the public, Natty Bumppo and Indiana Jones will always be remembered, by all who may of read of them, as the true American heroes.