Opening a Nightclub for the Over 21 Crowd - 1418 Words

Introduction The purpose of this project was to determine the feasibility of opening up a nightclub that caters to people over 21 years old. This nightclub is of interest to the author because she is very passionate about it and this type of business had always been the author’s dream. This chapter will discuss the relevant literature related to a) Customer service, b) License for restaurants and bars, and c) Types of entertainment. Review of Literature Customer service The author knows that a business will not succeed if the employees do not give the customers a quality customer service. Customers are most likely to come back to a place where they feel welcome, where they feel like they are being well treated.†¦show more content†¦License for restaurants and bars The author plans on opening up a nightclub, there are many different types of licenses that the author needs to get in order to open the nightclub. Since it is a nightclub the author will need a liquor license, entertainment license, dance license, extended-hours license and many others. The author wants to sell alcohol, to have live concerts, to let people dance, to stay opened after 2 a.m. and other things. According to Jamie Zawinski, there are permits for almost everything the author wants to have in her business. Types of entertainment Nightclubs 1920’s According to Stuart Moss (2010), the first nightclubs started in the 1920’s. 1920’s was the time post World War I, â€Å"the nation was strong and business was booming.† (Nightlife) During that time selling alcohol was illegal and people were not accepting that new rule, therefore the name ‘speakeasies’ was invented. Speakeasies is the name for places that used to sell illegal alcoholic beverages and some speakeasies were like clubs now a day, where people drink and dance. (Jen and Ceyana, 2010) 1970’s During the 1970’s, there were more types of entertainment than the 1920’s. There were bars, key holder clubs, lounges and ballrooms, rock clubs, and disco. Bars were a place where single people would go to find a partner; therefore the bar would be called â€Å"the singles bar†. KeyShow MoreRelatedThe Station Nightclub Fire Explosion1340 Words   |  6 PagesThe Station nightclub fire occurred on February 20, 2003, in West Warwick, RI. The fourth deadliest nightclub fire in U.S. history, a blaze at The Station nightclub in W. Warwick, RI, on February 20, 2003. The fire was caused by pyrotechnics set off by the tour manager of the evening s headlining band Great White, which ignited flammable sound insulation polyurethane foam in the walls and ceilings surrounding the stage. 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Finding a Scapegoat Religious Persecution During the...

Finding a Scapegoat: Religious Persecution During the Great Mortality By the mid-fourteenth century, much of Europe had heard of a plague which ravished central Asia decades prior. Rumors of awful pestilence and death spread though the continent, yet most would not be able to fathom the awaiting catastrophe. Between 1347 and 1351, the mysterious force of the Black Plague was estimated to have killed off one-third to one-half of Europe’s entire population. Although there is now a medical explanation for the occurrence of the plague , religious fanaticism, ignorance, and superstition pervaded the consciousness of Europe’s population. Those attributes, mixed with a great unrelenting plague of unknown origin, led to the inevitable search†¦show more content†¦Within days, the pogrom spread to neighboring villages. In some, the jewish residents were offered conversion, but many would rather, and often did, choose death. In some instances, entire populations in jewish towns committed suicide. One chronicler of the time said â€Å"Moth ers would throw their children into the flames rather them risking them being baptized and then would hurl themselves into fire... to burn with their husbands and children† During the peak years of the plague, more than 200 Jewish communities were wiped out, mostly within the countries of France, Germany, and England. In some places, the Jewish population was driven out, while in most occurrences, riots of christians brought mass destruction to communities. Frankfurt, for instance, had a population of over nineteen-thousand jews in the year 1300. By the end of the century, all of the jews had been killed or fled the city entirely. During the summer of 1348, as the plague moved eastward through France, Germany, and Switzerland, the rumors continued to spread that the Great Mortality was indeed a Jewish plot. Rumors went from vague accusations to more complex and detailed stories. By the autumn of 1348, it was universally understood that the plague wasShow MoreRelatedIs Trump s Xenophobic Rhetoric And Propagandizing Helped Win Him The Election? Essay1782 Words   |  8 PagesIntroduction Trump announced, at a rally in Mount Pleasant, S.C. during his run for the Republican nomination, that he would call for a total and complete shutdown of Muslims in the United States and compared his plan, favorably, with the internment of Japanese Americans during World War II. He also claimed he would send Syrian refugees already accepted into the U.S. back to Syria if made President, saying â€Å"I m putting the people on notice that are coming here from Syria as part of this mass

The Development of Wave Energy in China Free Essays

Introduction With the growing concern over the emission of greenhouse gas and the depletion of fossil in roughly a hundred years (Guo, 2010), greater emphasis are placed on the utilization the renewable clean energy, such as solar energy, wind energy, hydro energy, biomass energy. Wave power, as one of inexhaustible clean energies, stands out prominently due to high efficiency and low capital cost. As a result, Sea wave power has been increasingly viewed in many countries as a competitive and promising energy resource(You, 2003). We will write a custom essay sample on The Development of Wave Energy in China or any similar topic only for you Order Now China’s engagement in the study of wave energy conversion since 1970’s has made significant progress in fueling China’s fast growing economy. And there is still great potential of further exploitation of wave energy as about 7? 1010 W of wave energy is technological accessible in the near shore of China. Development and deployment of wave power help phase in the energy structure swift ‘from coal-dominance to more shares of clean energy types’ to tackle the problem of energy crisis and environmental pollution in a cost-effective manner (reference from Beijing Foreign Affairs Office). This term paper focuses on the conditions, progress and challenges of utilizing wave energy in China. Firstly it discusses the physical concepts of sea wave energy, including the basic process, relative merits and several common converters. The main part then elaborates on the reasons and situations for China to exploit wave power. It finally concludes from the progress of utilization that wave power has a vast developing foreground and an infinite market potential in China. Physical Features of Wave Power As one of the mechanical waves, the ocean waves are generated by wind blowing vastly enough over the sea surface and transferring energy from wind to wave(Guo, 2010). Specifically, the formation of waves is due to ‘the tangential stress on the interface between the wind and sea’(Guo, 2010), intensified by ‘the wind blows on the upwind side of the wave which cause pressure different between upwind and downwind of wave(Guo, 2010). While energy transformation takes place in macrocosm and transverse aspect, changes of energy magnitude exist in microcosm and longitudinal regard. Under the action of wind and gravity, the particle moves in circle in deep water while moves elliptically in shallow water. Dimensions of particle trajectories decrease exponentially as the depth increase in both deep water and shallow water(Guo, 2010). Typically these paths will become very small at a water depth larger than a few wavelengths in the deep water (Chow, 2012), which means that the larger orbits on the sea surface contain more wave energy than those in the deeper location. Consequently, ‘the wave energy is stored in the ocean worldwide and highly concentrated near the ocean surface’(Guo, 2010). The above-mentioned kinetic energy and potential energy generated by sea surface waves is referred to as ocean wave energy(â€Å"Wave Energy Development,† 2006). Huge amount of energy is stored in waves, consisting of 94% energy of the ocean stored in the waves and the other 6% in tidal energy(Guo, 2010). Generally speaking, wave power cannot convert to electricity directly like wind energy. Wave energy should first be captured and converted into useful mechanical energy and then use this form of mechanical energy to generate electricity’(Guo, 2010), which might cause energy loss during conversion. Three determinants of energy output are wave height, wave speed, wavelength, and water density. †¦ Relative Advantage and Disadvantages The technology of producing electricity from sea waves is innovative and a leading method worldwide. Environmental pollution and global warming as a result of fossil fuel consumption have turned people to make use of largest world resource to create electricity, namely, sea waves. Comparing with other renewable clean energies, wave power has relative high-lightened merits as follows(Kloosterman, 2010): High Density Wave power is the densest power among renewable energy resources, namely about 5kW/m to 100kW/m(Guo, 2010). The high density of wave power implies that considerable amounts of electricity may be yielded at relatively small sites. Certain Continuity The second feature that makes wave power suitable for electricity production is that the wave power can produce electricity continuously Unlike most of renewable energy resources (Guo, 2010). By contrast, nuclear power plants and hydroelectric stations are hi ghly susceptible to earthquake damage and China is hit by more than 4 typhoons a year on average, making the building of wind farms extremely difficult but wave electrical devices promising(Aviv, 2008). High Efficiency Besides high density and continuity in production, wave energy also is characterized by its high efficiency. According to S. D. E, wave energy has the potential to provide 4 times more energy per square meter than wind, leading to rendering 500 times more than the electricity requirements of the whole world population if fully harnessed which ‘offers a solution to the severe global shortage of electricity that is estimated to cost billions of dollars’(Aviv, 2008). Multi-purpose Utilization Plenty of other purposes can be realized by wave energy besides providing electricity. The low temperature water in deep seas can replace Freon for the refrigeration of air-conditioners in summer. Desalination of sea water on islands lacking of fresh water can also be achieved by wave power. As with You (2003), ‘Multi-purpose utilization of wave energy can increase its commercial values’. Some Drawbacks As a rather new field with most of the technology under development, the practical efficiency of the wave power device is not high enough. Basically, wave power is ready to be used at low speed and high force and the motion of forces is not in a single direction, raising difficulties for most electric generators that operate at higher speeds and turbines that need a constant, steady flow(â€Å"Powered by the Sea,†). Conversely, the cost for construction is high. Since the devices used for capturing the sea waves, ‘the structure need to be withstanding the rough weather and the corrosive sea water’(Guo, 2010). ‘The total cost includes the primary converter, the power take-off system, the mooring system, installation and maintenance cost, and electricity delivery costs(â€Å"Powered by the Sea,†)’, boosting costs of generation in this way. Also, the wave power electricity generation is highly dependent on the sea characteristics, putting limits of the construction of wave power devices exclusively to the high wave power density coastlines(Guo, 2010). Moreover, wave electricity devise can exert potential negative influence on the marine environment. Large-scale implementation of wave energy converts (WECs) is likely to introduce an anthropogenic activity in the ocean(Patricio, 2009). This in turn may contribute to underwater noise which is detrimental to certain marine fauna with acoustic sensibility. Proper and continuous monitor of the noise can help abate the negative effect on marine species. Consequently, the advantages of wave energy far outweigh its drawbacks which mostly can be mitigated with further technological development. Potential Worldwide and in China ‘The realistically usable worldwide resource of wave energy has been estimated to be greater than 2 TW’, equivalent to an annual amount of 6000TWh(Wikipedia). The practical potential to harness the wave power to generate electricity would be much less given some constraints like technical and economic difficulties(Guo, 2010). Waves generate approximately 2,700 gig watts of power. According to Wikipedia, of those 2,700 gig watts, only about 500 gig watts can be utilized with the technology currently. This huge potential and applicability of wave power concentrate especially on the regions along coastlines, including the western seaboard of Europe, the northern coast of the UK, and the Pacific coastlines of North and South America, Southern Africa, Australia, and New Zealand(Wikipedia). South-eastern China has an obvious comparative advantage in regard of wave resources, with excellent conditions for mineralization, and there are 130 types of minerals with proven reserves. Recent Progress of utilization of wave power in China Although the first known patent on wave energy conversion was issued as early as 1799, extensive researches have not been carried out until the early 1970s(â€Å"Wave Energy Development,† 2006). Extracting the power of the waves is ‘moving out of the realms of sea mythology and into scientific reality’(â€Å"Powered by the Sea,†). Representative countries that pioneered in this field are United Kingdom,Norway,Portugal,China,India and so on(You, 2003). ‘Various kinds of wave energy conversion devices have been proposed and many prototype wave power stations have been constructed, such as Salter duck, clam, Cockerel raft, oscillating water column (OWC)(You, 2003). ’ Had it not been due to certain technical and economic constraints, the huge reserve of power stored in oceans covering 71% of the earth’s surface is bound to have a promising foreground. For example, most of the studies on other influencing devices have been called off in light of low conversion efficiency and poor sustainability, leaving the OWC system of wave energy conversion to be the major direction of researches(You, 2003). Therefore, wave power generation is not currently a widely employed commercial technology comparing with other renewable green energies(â€Å"Powered by the Sea,†). In tune with the world trend, China is in the first rank of countries in studying wave energy conversion at present with a history also dated back to 1970s. Actually, the application of wave power in a real sense started in 1982(Guo, 2010). Developments in establishing small marine wave power devices like lighthouse or small power devices equipped in ships laid foundation for the completion of the first wave power station in 2005 with capacity of 50kW and yields roughly 26MWh every year(Guo, 2010). The next milestone is also established in 2005 which is the largest wave power station in china with capacity of 100kW. Both of the power stations are located in the southern province Guangdong with 4,300 km in costline. China has established Department of Energy in 2009, and will focus on development of renewable energy include wave power. Glorious past contributes to the present development of wave energy in China. It is one of the most influencing countries in studying wave energy conversion at present. Up to now, three types of facilities utilizing wave power have been developed, including shoreline OWC wave power plants, floating OWC buoys and pendulous wave power plants(You, 2003). Besides, one of the two power plants in Guangdong province is under construction with 150kW capacity and the other one of 500Kw capacity is planed to start in the near future(Psenak, 2012). A third plant was built in Yangjiang City in 2011. Applicability of different wave power technologies in China can be summarized into five kinds, that is Oscillating water column(OWC), Pelamis wave power converter, Oyster wave power conerter, wave dragon converter and Finavera wave power converter(Guo, 2010). The main disadvantages with OWC are low efficiency and high capital cost, which canbe addressed with the development of OWC technology. According to the Chinese wave power company, the estimated total efficiency of the OWC system can reach 20%(Guo, 2010). Although covering the shortages of OWC, Pelamis wave power convertor with long and narrow (snake-like) shape pointing into the waves, is not suitable for China as it can only be applied to high power density area. The same situation applies to the Finavera power converter. The Oyster system ‘consists of a hinged mechanical flap connected to the seabed at a depth of 10 metres. Each passing wave moves the flap which drives hydraulic pistons to deliver high pressure water via a pipeline to an onshore turbine which generates electricity’(â€Å"Powered by the Sea,†). Unlike Pelamis wave power converter, ‘Oyster wave converter has relative low limitation in wave power density and it is near-shore fixed in shallow water’(Guo, 2010). Moreover, the capital cost of Oyster wave power convertor is lower than OWC systems. It is considered suitable for China, according to Guo(2010). The wave dragon technology is not mature enough to be put into practice in full size. †¦ The future of wave power in China Chinese policy is open to developing comprehensive renewable energy resources, including wind power, solar power and wave power. Although wave power is currently the least used in China, it is widely believed that wave power has a big potential because of some advantageous natural conditions(Guo, 2010). †¦good wave climate in Guangdong, Fujian and some other provinces. The potential capacities of wave power in China are 500GW approximately(Liu). Wave energy is considered to be the large useful wave power resource in China. The technologies of wave power have been developed for a long time, though not very mature due to the high cost of the existing wave power plant. Continous experiments with new equipments to harness ocean wave energy as well as efforts to attract sizeable foreign investments would be the major goals of this giant developing country(â€Å"Wave Power Projects in US, Scotland and China â€Å", 2010). It is reasonably estimated that the cost for wave power generation will decrease to a rational level if wave power is largely used for commercial generation(Guo, 2010). As analyzed preceedingly, the on land Oyster systems suit China best and improved OWC will be the most widely adopted wave power generation system in China. According to Guo, ‘if they are combined with newer systems off-shore wave power generation system such as Wave Dragon and Pelamis, these will form the future Chinese wave power generation system’. In this way, the time volatility of wave energy can also be smoothed by interconnection of large numbers of devices(Falnes, 1991). Hence, wave energy is expected to have a great potential to be economically competitive with the development of new designs and technical improvements over time(Falnes, 1991). Establishing, operating and maintaining the convert facilities of wave energy is set to provide a major boost to coastal societies for the country. Aviv, T. (2008). Sea Wave Power Plants Available in China Retrieved from http://www. renewableenergyworld. com/rea/news/article/2008/07/sea-wave-power-plants-available-in-china-53176 Falnes, J. L. , J. (1991). Ocean wave energy. Energy Policy, 19(8), 768-775. Guo, L. H. (2010). Applicability and Potential of Wave Power in China. 48. Retrieved from http://hig. diva-portal. org/smash/record. jsf? pid=diva2:327695 Kloosterman, K. (2010). SDE Makes Wave Power in China: Where It’s Completing 1 MW Power Plant Deal. Retrieved from http://www. greenprophet. com/2010/04/sde-wave-energy-china/ Patricio, S. , Soares, C. Sarmento, A. (2009). Underwater Noise Modelling of Wave Energy Devices. 9. Retrieved from http://www. see. ed. ac. uk/~shs/Wave%20Energy/EWTEC%202009/EWTEC%202009%20(D)/papers/151. pdf Powered by the Sea. New Scientist / Wikipedia. Retrieved from http://www. globalenvironmentalsociety. net/index. php? option=com_contentview=articleid=57:powered-by-the-seacatid=25:newsItemid=113 Psenak, L. (2012). Two wave power plants underway in China. Retrieved from http://www. renewable-energy-technology. net/marine-hydro/two-wave-power-plants-underway-china Wave Energy Development. (2006). Retrieved from http://www. fp7-standpoint. eu/index. php/en/wave-energy/wave-energy-development Wave Power Projects in US, Scotland and China (2010). Retrieved from EconomyWatch website: http://www. economywatch. com/renewable-energy/wave-power-development. html Wikipedia. Wave Power. http://en. wikipedia. org/wiki/Wave_power You, Y. G. , Zheng, Y. H. , Shen, Y. M. , Wu, B. J. Liu, R. . (2003). Wave Energy Study in China: Advancements and Perspectives. China Ocean engineering, 17(1), 101-109. How to cite The Development of Wave Energy in China, Essay examples

Ethics in Accounting Essay Example For Students

Ethics in Accounting Essay EthicsinAccounting Assessing the Role of Ethicsin, and the Impact of Recent Issues on, the Practice of Accounting: An Analysis of Unethical and Illegal Practices Leading to the Downfall of Corporations and Companies By: October 12, 2016BAF3MUnit 19 20 (Accounting Careers and Ethics)Mrs. HruskaAn Analysis of Unethical and Illegal Practices Leading to the Downfall of Corporations and Companies The two main jobs of an accountant are to classify and record financial information and to provide useful financial information to assist in decision-making. This information is used by people around the world to make decisions that affect both the company the accountant works for and the person that makes the decisions in the first place. Through the accounting system, it is possible for an accountant or company to purposely change or fake information which could lead to a profit for the company. This practice is both illegal and unethical. In the past 20 years, numerous corporations and compan ies have been caught by auditors, almost always leading to the bankruptcy of said corporation/company. I will analyze the actions of ENRON, Adelphia Communications, andWorldCom that, in the end, caused significant losses or bankruptcy. Finally, I will discuss possible solutions for these problems, small steps businesses can take to avoid repeating the mistakes of the past. Enron was an American energy company founded in 1985. It was one of the biggest energy companies ever, claiming to have over 100 billion dollars of revenue. In 2001 it filed for bankruptcy. What went wrong? Well it turns out that Enron was actually hiding billions of dollars in debt in off-the-balance-sheet accounts, accounts that dont need to be shown on the balance sheet. The executives at Enron cooked the books, using loopholes in accounting and poor financial records which eventually lead to the public noticing. In 5 months Enrons stock fell from $90 to $1 and soon after Enron was bankrupt. This caused thousands of people their jobs. The government learned from this and new laws were put in place to make a second Enron scandal more difficult. Adelphia Communications was a cable television company in Pennsylvania. Founded by JohnRigasin 1952, it quickly became the fifth largest cable company in all of the United States.OvertimeRigas family started other businesses such as the Family-Owned farm, an interior design shop, and a private car dealership. In 2002, JohnRigaswas sentenced to 15 yearsinjail at the age of 78 for multiple accounts of fraud including violation of the RICO act, waste of corporate assets, breach of contract, conversion of corporate assets, among others. Soon after, Adelphia went bankrupt.Rigastransferred 2.3 billion dollars in funds from the company to himself. These were made through journal entries that gave Adelphia more debt and theRigasesmillions of dollars of cash or other assets at no cost at all. By manipulating the books to meet expectations of auditors, analysts and investors he was also able to inflate the stock price or the company. Revenues from Adelphia were taken from the company and used for the familys personal expenses.Rigasalso used the previously mentioned other companies to make fake transactions to his smaller companies that would then go directly to his personal account. For example,Rigasused his car dealership to lease vehicles to Adelphia atan inflated price; most of the time Adelphia wouldnt even receive the vehicles. On a balance sheet or incomestatement,the transaction would lookfine, perfectly legal and ethical. However, this transactionwas justa method to transfer money from the company to theRigasfamily and avoid detection from auditors. Even after all this,Rigasstill wanted more money so he would journalizetransactions with fake companies. Thereby keeping the accounts in balance; taking the money going to the fake companies for himself. .u2e8306352c63a85f1334d1f3313c9a35 , .u2e8306352c63a85f1334d1f3313c9a35 .postImageUrl , .u2e8306352c63a85f1334d1f3313c9a35 .centered-text-area { min-height: 80px; position: relative; } .u2e8306352c63a85f1334d1f3313c9a35 , .u2e8306352c63a85f1334d1f3313c9a35:hover , .u2e8306352c63a85f1334d1f3313c9a35:visited , .u2e8306352c63a85f1334d1f3313c9a35:active { border:0!important; } .u2e8306352c63a85f1334d1f3313c9a35 .clearfix:after { content: ""; display: table; clear: both; } .u2e8306352c63a85f1334d1f3313c9a35 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2e8306352c63a85f1334d1f3313c9a35:active , .u2e8306352c63a85f1334d1f3313c9a35:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2e8306352c63a85f1334d1f3313c9a35 .centered-text-area { width: 100%; position: relative ; } .u2e8306352c63a85f1334d1f3313c9a35 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2e8306352c63a85f1334d1f3313c9a35 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2e8306352c63a85f1334d1f3313c9a35 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2e8306352c63a85f1334d1f3313c9a35:hover .ctaButton { background-color: #34495E!important; } .u2e8306352c63a85f1334d1f3313c9a35 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2e8306352c63a85f1334d1f3313c9a35 .u2e8306352c63a85f1334d1f3313c9a35-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2e8306352c63a85f1334d1f3313c9a35:after { content: ""; display: block; clear: both; } READ: Diabetes Essay During the 1980s, when the telecommunications industry was rising, WorldCom was founded and the corporation steadily increased in size, mainly because of the demand. However, in 2000, WorldCom (and its stock) suffered great losses when its proposed merger with Sprint was denied. To stop further losses CEO Bernard Ebbers decided to enhance the truth and increase WorldComs revenue so that the stock wouldnt go down.He inflated the revenues by adding bogus accounting entries so that it would look like the company is making ginormous profits.Another way Ebbers achieved his goal would be booking standard expenses as capital expenditures (allowing them to essentia lly be treated as small expenses over time). It is expected that this quickly accumulated to 11 billion dollars in inflated assets. After being found out, Ebbers was sentenced to 25 years in jail for fraud, conspiracy, and filing false documents. 30 000 jobs were lost and a total of $180 billion was lost from investors. Following theabovescandals, congress passed the Sarbanes-Oxley act, (a.k.a.Corporate and Auditing Accountability and Responsibility Act)introducing theexpanded set of laws governing accounting and the associated proper procedures while also adding a criminal penalty making it much easier to prosecute people in cases such as the ones previously discussed.This has also indirectly affected the accounting curriculum. An accounting student may find that they need to write essays like the one you are currently reading on ethical practice in accounting in an effort to prevent future accounting scandals by educating students about the topic. Finally,it is important for a modern-day business to be aware of ways to avoid accounting fraud; as well as accounting students and accountants so that they dont (knowingly or accidently) cause their company to go down in history as the next WorldCom. Firstly, a company should hire unbiased experts to review their records (like certified fraud examiners).Secondly, companies should have ananonymous reporting mechanismto report employee fraud. Lastly, it is imperative to follow internal control procedures and have a strong control system.A separation of duties allows accountants to essentially check each others work, making it difficult for any errors to be missed and fraud would be found quickly. Sources: The Worst Accounting Scandal of All Time.Accounting-Degree.org,http://www.accounting-degree.org/scandals/. Investopedia.Enron Scandal: The Fall of a Wall Street Darling.Investopedia, July 2016,http://www.investopedia.com/updates/enron-scandal-summary/. Nisen, Max. Watching For Fraud Red Flags Can Seriously Boost Portfolio Returns. Business Insider, Business Insider,Inc, 2013,http://www.businessinsider.com/corporate-fraud-red-flags-2013-6. Cfo.Adelphia,RigasFamily Settle Fraud Case -.CFO, 2005,http://ww2.cfo.com/accounting-tax/2005/04/adelphia-rigas-family-settle-fraud-case/. Tran, Mark.WorldCom Accounting Scandal.The Guardian, Guardian News and Media, Sept. 2002,https://www.theguardian.com/business/2002/aug/09/corporatefraud.worldcom2. CGMA, Stephen Reed CPA PSA.Six Strategies for Fraud Prevention in Your Business.Six Strategies for Fraud Prevention in Your Business,http://www.cgteam.com/blog/six-strategies-for-fraud-prevention-in-your-business.

Gavin Rossdale Essays - Gavin Rossdale, Gwen Stefani, Deconstructed

Gavin Rossdale Gavin McGregor Rossdale is the singer, guitarist, songwriter, and front man of Bush. He was born on October 30, 1967 in England. Gavin grew up in London and was extremely close to his sister Soraya when he was a kid, and he always wanted to be a rock star. He didn't speak until he was four. Before the success of Bush, Gavin sang in the band ?Midnight.' They put out a single but didn't do so well. When Bush came out, English labels weren't that interested in Gavin thinking of him as ?used goods? because he didn't do well the first time. During his youth, Gav, as he is called, played soccer a lot and his favorite team is Arsenal. Gavin with his trademark: fuzzy leopard skin guitar strap, has turned into an American pin up boy. Gavin has admitted he never wished he wasn't good looking but he wants people to listen to his music and like him because of that, not because of his looks. Gavin has had some girlfriends over the years. First there was Jasmine, who hung out with him for five years. After that rumor say he and Courtney Love was a couple but Gavin denies it. Today Gavin and No Doubt-singer Gwen Steffani are a couple. They met when No Doubt and bush played at the same concert. Gavin and the group have put out some albums over the years. The first one being ?Sixteen Stone.' It was a big success. The Next album they released was ?Razorblade Suitcase.' It did as well as could be expected. Then a suprise CD came out, ?Deconstructed.' It was there worst selling CD ever. It was all remixes of songs from past albums. Only the real fans of Bush would buy it. Gavin is comming out with another album in the Summer of 1999, called ?Facts of Science.' Gavin says that it will be going back more towards Sixteen Stone.

Multiple Burden Essay Example

Multiple Burden Essay Example Multiple Burden Essay Multiple Burden Essay Apart from the social stigma, perhaps the most difficult aspect of being a single mother is the stress of carrying the host of domestic and work-related responsibilities as well as sorting out relationship issues with the father/s of their children. These women often have to mind household chores and at the same time come up with the money to pay the rent and take care of the bills. Some of them also face difficulties from irresponsible ex-partners, as revealed by Melody’s account from the yahoogroup AfAmersinglemoms or African American single moms: â€Å"It’s hard doing it by myself, but you know what the good Lord doesnt give us more than we can handle. Right now I am working independently from home in the area of entertainment, so that keeps me going. I love my kids to death, and it pisses me off that there dad only wants interaction with them when it is convenient for him. Like you alot of people are after him for money, but somehow they havent caught up with him. You know every other state takes child support seriously, the men get behind they get lock up. But here in Illinois its like they protect them and that is a bunch of crap. I am looking to connect with other african american moms and talk about our trials and tribulations. Also to get to know one another and form possible friendships. It wouldnt hurt to get together and have a girls night ocassionally. † (http://groups. yahoo. com/group/AfAmersinglemoms/message/7) African American single mothers thus faced tremendous pressure from solely shouldering child raising responsibilities, accomplishing duties at home, solving problematic relationships, and having to juggle work at the same time, as shown by Melody’s experience. Other women, however, could be considered not to be as lucky in terms of opportunities; these women often do not have enough resources and access to send their children to school or put food on the table. Nevertheless, the strength and resilience of African American women can be surprising. In the face of such problems as dual discrimination and the multiple burdens that come with single motherhood, some of them do not feel regret over their decisions and in a way even feel justified and empowered in it: â€Å"I am the same way I dont harbor bad feelings or ill will but it just upsets me when our brothas dont take care of there responsibilities. I find it to be sad, but nevertheless I have to keep it moving and continue to be both mother and father. You are so right about Karma, what comes around goes around. Yes, there are alot of us out there struggling to do for our children on are own. † ( http://groups. yahoo. com/group/AfAmersinglemoms/message/20) Alternative Action While there is a tendency for many African American women to feel a sense of empowerment from proving to society that they are able to support their children, Davis (1998) notes that an increasing number of African American women are experiencing depression. (Davis 494) Fortunately, most of these women often receive strong social support networks from their families, especially other women, and from the African American community, which gives them a sense of connectedness and value. The growth of the internet has also given these women the chance to build virtual communities with which they can meet and interact with women whose situation and issues are in some way similar to their own. It cannot be denied, however, that something has to be done to alleviate the already difficult situation of African American single mothers- and the situation of mothers of different racial identity- since racial and gender-based inequalities often hinder them from actively participating in their own development and holistic growth. The National Organization for Women (NOW), for instance, challenges women to get involved in the commitment to â€Å"continue to fight for equal opportunities for women of color in all areas including employment, education and reproductive rights. † ( now.org) In seeing the realities of African American women, I find that many of their issues resound with my own, that indeed, I am as much a victim of dual discrimination as they are. Although many of our experiences and encounters with the forms of oppression may be different due to the fact that we come from diverse cultures, our realities as women struggling to gain control over our bodies, our thoughts, and our destinies are what binds us, and I think that nobody else will work towards our freedom from racial and gender discrimination except for women themselves. : Boyd, Julia A. In the company of my sisters. New York: Dutton, 1993. Davis, Ruth E. â€Å"Discovering Creative Essences in African American Women: The Construction of Meaning around Inner Resources. † Women’s Studies International Forum, 21, 5: 1998 Dickerson, Bette J. African American Single Mothers: Understanding Their Lives Families. Sage Publications, 1995. Reid, Lori L. â€Å"Occupational Segregation, Human Capital, and Motherhood: Black Women’s Higher Exit Rates from Full-time Employment. † Gender Society, 16: 2002. Roberts, Dorothy. â€Å"Race, Gender, and the Value of Mother’s Work. † Social Politics: 1995. https://groups.yahoo.com/neo/groups/AfAmersinglemoms/conversations/topics/20.

Strategic Audit Essay Example | Topics and Well Written Essays - 2750 words - 2

Strategic Audit - Essay Example Worldcom was regarded as world’s second-largest long-distance telecommunications company (Lyke, 2002). It was established in 1983 by Bernard Ebbers as a long distance discount service (LDS) provider. It initially sold AT&T WATS lines to small businesses. WorldCom was successful in selling LDDS and thus, the business grew rapidly (Lyke, 2002). The company acquired about 70 small and medium-sized companies. The acquired companies included IDB WorldCom, largest international carrier; WilTel, telecom carrier; and lastly, international phone company and parent of UUNET, MFS Communications (Lyke, 2002).  During the period 1997, the operational networks of CompuServe and America Online formed part of the giant company, WorldCom. The company also merged with Brooks Fiber and thereafter, it had acquired MCI. The merger and acquisition had rendered the company the second largest long distance carrier in the United States. However, prosperous position in the market of United States had not sustained as the company had to file bankruptcy in 2002 (Lyke, 2002). WorldCom filed for bankruptcy since it had encountered huge financial deficit. The company disclosed to have earned the inflated profit of $ 3.8 billion for the previous two years. Nevertheless, the amount was observed to rise beyond $ 10 billion, rendering it the â€Å"largest accounting fraud in U.S. corporate history† (Yahoo! Inc., 2007; Lyke, 2002).  The external auditor of WorldCom was Arther Anderson LLP and later, KPMG.

Burger King Beefs Up Global Opertions Case Study - 1

Burger King Beefs Up Global Opertions - Case Study Example Burger King was able to configure and coordinate its value chain by supporting local suppliers that has met its global specification and standards. It also seeks to build its own infrastructure if the there is no existing value chain infrastructure in a market that it intends to operate. This ensures that its supply chains deliver goods and services quickly and cost-effectively (Raman and Narayanan, 2004) to serve its market. It also seeks to have committed local franchisees to coordinate its value chain and if there is none, Burger King is willing to own up its value chain. Burger King’s chain activities that creates value for the company is its willingness to own up and invest on its own value chain if there is less commitment among the local partners that it intends to operate. 3. Burger King globally expanded later than its main fast food competitor. What advantages and disadvantages has this created? There are few disadvantages in coming late into the global market. First, the suppliers of the market that it intends to penetrate may be few. For example, there may be just one slaughterhouse and that its owners may be unwilling to work with one customer. There are also advantages in coming in late in the global market. Its most obvious advantages are that it will spend less for product awareness because earlier entrants have built awareness and demand for fast food. Brands are important to cultivate in any given market because it adds value to the product it is selling and also enable companies to sell at premium prices. Brands are also the quickest way for companies to express what they can offer (New York Times, 2009). 4. When entering another country, discuss the advantages and disadvantages that an international restaurant company, specifically Burger King, would have in comparison with a local company in that market. The most obvious disadvantage of an international

Oil, Islam and Authoritarianism Critical Review Paper Essay

Oil, Islam and Authoritarianism Critical Review Paper - Essay Example Kathleen Collins shows in her report how the current state of affairs has come about by reviewing some of the history behind not only the Afghan and Iraqi nations, but how Russia’s (formerly the U.S.S.R.) former domination and its subsequent downfall has shaped how we operate with the Middle Eastern nations. Starting with Russia and its five republics of Kyrgyzstan, Kazakhstan, Uzbekistan, Turkmenistan, and Tajikistan, we can see the changes that occurred when the U.S.S. R. lost power and its domination over much of its territories. While it was thought that Democracy might perhaps take a front place to the new government establishments, there was a turn instead for the majority to a renewal of authoritarianism and a strong Islamic clan influence through clans. Only Kyrgyzstan seemed able to move to a Democratic structure, especially through 1991 to 1995. However, by 2000, democracy was only a former shadow of itself and would finally revert back to a government of authoritari anism. What remained throughout was the clan structure in many of these countries and this would be something of a thorn in the government’s side because loyalties and subsequent benefits of sticking together, sometimes clashed with what the government had in mind in terms of governance of the people (Collins, 2009). We can see these same issues in the Islamic countries such as Afghanistan, Iraq, Pakistan and others in the area who also happen to have a handle on the oil supply of the world. It is difficult to work effectively with countries when there are so many factions with different ideas, mainly because they are made up of clans. That, combined with the Islamic religion, has created many problems and wars, large and small. Brzezinski, in his book, The Grand Chessboard, does not address the clans so much as Collins does, yet he makes many of the same observations she does in terms of the authoritarianism of Middle Eastern nations and the effect of Russia’s loss of dominance over Eurasia and its own republics. In the midst of perceived chaos and lack of government stability for many nations in the Middle East after Russia’s downfall, what we see most often now is the surge of Islamic solidarity. We are seeing this in Egypt’s effort to build a new government right now. The Islamic Brotherhood has gained a majority in power, and while Western nations had originally thought Democracy would take hold, just the opposite has happened. Collins’ observations are relatively accurate but as we can also realize, events happen very quickly these days and while she looks at the hope that Afghanistan will settle down and find a certain peace, even today we are witnessing disturbance and chaos erupting once more, this time against the Americans and the West (Collins, 2009). Most events in the Middle East today, are shaped mainly by two factors, which work hand in hand to affect what happens everywhere else. Oil is one of the main prizes and the nations, who are the biggest producers, are also Islamic. All but one percent of crude oil is based in Saudi Arabia, Iraq, Kuwait, Iran and the United Arab Emirates (UAE). The breakdown, as of the year 2000, is: Saudi Arabia with 26 percent, Iraq with 10 percent, Kuwait with 9 percent, UAE with 7 percent, and Iran with 6 percent. Russia and Venezuela have 6 percent, Mexico has 5 percent and the United States only has 2 percent (Salter, et al. 2000).

Palliative Care in End Stage Congestive Heart Failure

Palliative Care in End Stage Congestive Heart Failure Congestive heart failure (CHF) is an inability of the heart to supply/pump blood to the body as it needs in normal. CHF is an acute illness and a chronic disease in which the passage of time may cause other physical and psychological diseases that poses a threat to the health of the patient, and may be the cause of life limiting (American Heart Association, 2010). This indicates the poor quality of life of the patient, exacerbating health problem. Hence, those patients need to attend palliative care to improve the quality of life. Palliative care for CHF patient is very important to relive or prevent the pain which may be able to be cause physical problems such as (respiratory disorder and sleep disorder) or psychological problems such as (depression and anxiety). Palliative care is supportive care which provides physical support, psychological support, spiritual support and social support and that is to provide the best as much as possible to improve quality of life (Davidson, Macdonald Newton, 2010). How can you help and support Verner from the palliative care perspective? From the case Mr. Verner has complaining from several problems related to his state of physical, psychological, social and spiritual. In the beginning I have to consider appropriate place of care either in hospital or at home if there is sufficient support in all ways (Patient UK, 2010). Then Ill start with him a comprehensive assessment for his situation from perspective of palliative care includes the physical and psychological, social, cultural and spiritual (existential). Mr. Verner has advanced heart failure or end stage heart failure where can be identified the stage according to Dunderdale, Thompson, Miles, Beer Furze (2005) by the New York Heart Association (NYHA). In addition NYHA can assess a variety of the physical symptoms and restrictions. An important aspect of Mr. Verner management is communication and listening, exploring his understanding and feelings about his illness. Exploring concerns about the future can provide opportunities to discuss death and preferences fo r end of life care (Jaarsma et al., 2009). There are physical and psychological complications caused by CHF. For example Mr. Verner case: he does not sleep at night because he has trouble breathing, probably he has pulmonary congestion/pulmonary edema because according to (American Heart Association, 2010) pulmonary edema is one of the complications of CHF. So, medical intervention is needs in order to address the symptoms experienced by the patient, because medical care is very important to reduce patient stress and anxiety. Providing support through effective communication, skills may lift the moral of the patient. During communication I have to be honest and fidelity also in dealing with this patient must be show kindness, compassion and respect. In order to helping Mr. Verner from the palliative care perspective I have to provide a good palliative symptom management, psychological, spiritual and social support will provide hope and reassurance. Emotional and social support is very important aspect for CHF patient. Where the presence of family, relatives and friends around of the patient would be a very strong supporter to improve the psychological status of the patient and reduce depression, anxiety, social isolation and loneliness (Jaarsma et al., 2009). Ill ask the provider of Social Work to communicate with family members to provide the counseling and patient needs from social services. Also the family members should be encouraged in participating with palliative care team to more improve in the physical care for the patient. Moreover, he may benefit from a referral to social services and district nursing. Liaison between his primary care team and the local palliative care team is strongly recommended and Mr. Verner could be given contact numbers for the palliative care services. Hospice care for further social support and respite may be beneficial. Providing spiritual support is one of the important aspect of palliative care whether from family or from clergy, to encourage and support the patient to let him look to the future with optimism and live with his society and daily activities in comfortable manner until he dies (Becker, 2010). Which problems and needs can you identify? From the case it shows to me Mr. Verner suffering from physical and psychological problems which include: Heart disease is the main cause of worsening of his situation and increase physical problems that are: According to Scherer et al., (2005) lack emotional and social in patients with CHF makes the psychological problems in evolution as experienced by Mr. Verner: Physical problems Nausea,Vomiting Vertigo all the day time Decreased appetite Lack of energy Trouble breathing Cough in night Sleeping disorder Psychological problems Depression Anxiety Social isolation/loneliness Hopelessness Fear of death Nursing diagnosis: Decreased cardiac output related to decreased myocardial contractility. Impaired gas exchange related to lung congestion resulting in trouble breathing and cough in night. Nutrition imbalanced less than body requirements related to nausea and vomiting. Fatigue related to lack of energy. Disturbed sleep pattern related to trouble breathing. Ineffective coping related to chronic illness (Berman, Snyder, Kozier Erb, 2008). Patients needs: Information about the disease process, treatment and general advice on what to do and what not to do. Physical support and managing symptoms to relieve/reduce suffering and improve general health for live comfortably. Emotional support to reduce the psychological symptoms, where the presence of family around him will be a catalyst for this support. Social services to provide equipment such as stair lifts, ramps, commodes and information about packages of care. Enhance the care, improve quality of life and provide end life care with respect culture (customs and traditions), dignity, beneficence, sympathy and empathy. Make a nursing care plan for Verner. Explain and motivate your suggested nursing interventions in accordance with the four key areas listed in the introduction. Patient with end stage of heart failure may present with a variety of symptoms, which are similar to patients with advanced cancer (Matzo Sherman, 2010). A detailed history, physical examination, investigations and establishment of patient priorities will help in the management of their symptoms and improvement of quality of life. An accurate drug history is important due to the nature of complex drug regimens. The difficulties of coping with unwanted drug side effects may cause patients to be afraid to report their non-concordance, which may precipitate hospital admission. Common physical symptoms are fatigue, pain, breathlessness, dizziness, cachexia, anorexia, nausea, insomnia, difficulty in walking, constipation (Jaarsma et al., 2009). Communication skills are very important part in palliative care between palliative care team and patients and their families. There are small things, but significant that matter to the patient and family such as: a clean, well-pressed uniform; neat and tidy hair; an upright posture; a smile; appropriate eye contact respecting gender, age, culture or disability; a clear introduction of self and most important of all: an attitude that reflect my positive interest in them as a person (Becker, 2010). Also during communicating with the patient must repeat the information. It is possible because poor cerebral blood may lead to confusion and memory problems (Patient UK, 2010). PHYSICAL SYMPTOMS SYMPTOM CONTROL Trouble breathing, Cough in night and Sleeping disorder INTERVENTIONS (N) AND RATIONAL (R) Initial (N) Check vital signs, heart rate, blood pressure and respiratory rate depth. Observe if any wheezes and crackles in lung bases or edema. (R) This assessment will be noting and presence of fluid in the lung with change in heart and respiratory rate (Lewis et al., 2007). (N) Administer O2 and put patient on semi follower position. (R) Over volume is increased in the heart failure patient so, it results in jugular vein distention and increased hepatojugular vein also (Morton, Fontaine, Hudak, Gallo, 2005). (N) Control pain if any, discomfort feeling. (R) Patients may experience chronic pain such as oedematous limbs or osteoarthritis, or as a result of previous heart surgery (Morton et al, 2005). Ongoing Monitoring (N) Monitor vital signs, level of consciousness, oxygen saturation, cardiac rhythm, respiratory status and urinary output (Berman, 2008). Nausea, Vomiting, Decreased appetite and Lack of energy (N) Encourage the patient to eat the liquid food use a small amount of alcohol. (R) Could be good method to stimulate appetite and improving mood and general self esteem (Berman, 2008). (N) (Dehydration) Observe skin or mucous membrane dryness and edema. ( Ongoing Monitoring ) Monitor urinary output. (R) Occurs most often with CHF patients. Hypovolemia fluid shifts and nutritional deficits contribute to poor skin and edematous tissue (Morton et al, 2005). Ongoing Monitoring (N) Help patient to do daily activities such as using a wheel chair. (R) Patient needs to fully care of and need someone to help him in accomplishing daily activities at least to feel satisfied (Lewis et al., 2007). The main symptoms related to the case that require specific interventions of the palliative care team Causes and effects on CHF patients Managing symptom Fatigue CHF patients feel constantly tired and lacking energy. The main factors contributing to fatigue are: abnormalities in skeletal muscle due to reduced perfusion and neurohumoral changes; the side effects of medications; reduced activity; anaemia; lack of appetite and muscle wasting (Scherer et al, 2005). Fatigue causes reduced quality of life because it severely restricts patients activities and creates difficulties in walking and getting out of the house. In the end stages of heart failure even managing personal hygiene and dressing can be difficult. Fatigue can also compound other physical symptoms such as constipation, oedema and pain (Davidson et al., 2010). Access to exercise programmes may be of benefit to reduce fatigue and can give patients greater sense of well being. Explanation to the patient and his family about the physiological causes of fatigue can help them understand what they are experiencing and referral to occupational therapy of physiotherapy for advice on energy conservation and exercise can be useful. Education about healthy eating and correcting anaemia can also be beneficial (Jaarsma et al., 2009). Breathlessness Commonly caused by pulmonary oedema due to failing left ventricular function or sometimes due to anaemia. Other causes such as chest infection should not be overlooked. Anxiety, depression and inactivity can also contribute to breathlessness (Davidson et al., 2010). Increasing diuretics is the first line treatment for breathlessness due to increasing congestion and providing by Respiratory Consultant. Home oxygen may be useful for patients with daytime low blood oxygen saturations. The use of breathing and relaxation exercises can help reduce the anxiety, which often accompanies breathlessness (Davidson et al., 2010). PSYCHOLOGICAL (EMOTIONAL) SYMPTOMS Causes and effects on CHF patients Managing symptom/ Management Diagnosis of heart failure may make emotional stress. Depression, anxiety, social isolation and loneliness are common symptoms experienced by patient with end stage heart failure. The lack emotional and social support is an important predictor of morbidity and when patient become isolated and lack the ability to cope with his disease this can also be a significant predictor of mortality (Jaarsma et al., 2009). A patients experience of depression is often compounded by their physical symptoms. Psychological symptoms are can reduce quality of life. Mr. Verner says: I am not my disease, which can hinder hope for the future. From my experience when I give an opportunity to the patient as Mr. Verner condition, certainly will talk about dying. Fears of how he may die? How of pain? Emotional support is important for the patient. Effective communication with patient and his carer is needed from diagnosis and throughout the course of the illness. To maintain hope, patients can be offered good palliation of their symptoms and exploration of their preferences for care. Information needs to be available about the disease process, common feelings experienced and local social support services. Referral to psychology services or counselors may be required and some patients may benefit from an antidepressant (Jaarsma et al., 2009). Tricyclic antidepressants are not usually advised due to their pro-arthymic side effects. Selective serotonin reuptake inhibitor antidepressants (e.g. fluoxetine 20 mg once daily) are more commonly prescribed (Morton et al., 2005). SOCIAL AND FAMILY SUPPORT Causes and effects on CHF patients Management Social and family support is very important element, which engaging social services are a high priority may affect adversely on some psychological problems such as social isolation, loneliness and sadness etc. Specifically the social aspect may be involved in the following problems: financial status, capacity to self care, adherence with lifestyle and carer burden (Davidson et al., 2010). Mr. Verner misses his children and grandchildren because he does not have energy to talk on telephone. And that make him in bad condition. Social services to provide equipment such as stair lifts, ramps, commodes and information about packages of care; District nurses for assessment of symptoms and support. District nurses are often not aware of patients living with CHF until they become hospitalized; Community physiotherapy and occupational therapy for assessment and advice on exercise, energy conservation and home adaptations to aid in activities of daily living; Benefits advice patients may be eligible for disability or attendance allowance (Dunderdale, Thompson, Miles, Beer, Furze, 2005). And assist in communicating with family and give advice to family in order to be near Mr. Verner, even if the move to live with his children. The presence of family, relatives and friends around of the patient would be a very strong supporter to improve the psychological state of the patient and reduce depression, anxiety, social isolation and loneliness. SPIRITUAL (EXISTENTIAL) SUPPORT Spiritual support is an important aspect in palliative care. CHF reflected a gradual loss of identity and increased dependence and his illness make him incapacitate. Where it feels the burden on society and loses a sense of worth and meaning. Some patients have religious beliefs and feel comfortable than other patients who blame the Lord and say, Where is all this time? Why the God made me like this case? (Christian medical fellowship, 2011). Spiritual support is provided by a clinically certified interfaith chaplain and a qualified by the palliative care team. And chaplain role in this is to restore hope and existential then make the patient to cope the reality (University of Iowa Hospitals and Clinics, 2011). And small things will make Mr. Thomas in happiness or make a huge difference, such as to bring his cat or a visit from a close friend or inspiration in art, poetry, music (Becker, 2010).CONCLUSION Patients with CHF often experience a multitude of symptoms that affect adversely on their general health therefore it may happen to them to get sudden death. Participation with palliative care team is necessary to reduce the symptoms, provide the best as much as possible to improve quality of life and provide end life care with dignity. Nursing care plays an important role in the teamwork for patients with CHF, which can addressed with a variety of interventions, to relieve physical and psychological suffering, including treatment of pain, breathing difficulties and sleeping disorders. Communication is very important between palliative care team and patients and their families to adoption key work of care approach could improve patients access to appropriate palliative care. In addition, good communication between all those caring people for the patient in both primary and secondary care is essential. However, palliative care needs to be accessible early in the disease beginning beca use in the advanced stages patients may had worsened their health and then the team cannot provide the desired care. Finally I choose this case because I think the palliative care process as a practice in health part just for cancer patients but after dealing with Mr. Verner case I add to my nursing knowledge more specialized skills about the palliative care.

Lou Gehrig’s Farewell Speech -- New York Yankees Baseball Essays

Lou Gehrig’s Farewell Speech Throughout the course of American history, there have been copious amounts of famous speeches, spoken by many different people. From political figures to sports players; these people have provided deep thoughts and great insights about who they are and the world we live in today. Being a sports enthusiast, a memorable speech comes to my mind. Lou Gehrig’s â€Å"farewell speech†, given on July 4th, 1939, to more than 62,000 fans at New York City’s Yankee Stadium, has become a cornerstone in the history of baseball in America. Lou Gehrig is considered one of the most under-rated sports players of all time. Gehrig played in the same era with greats like Babe Ruth and Joe DiMaggio. In Fact, Gehrig played on the same team and actually batted behind Ruth and DiMaggio. Gehrig’s nickname is the â€Å"Iron Horse,† which came about with Gehrig’s amazing consecutive games played streak. Gehrig played in 2,130 consecutive games, which stood as th e consecutive games record until just recently broken by Cal Ripken, Jr. Gehrig died in 1941, at the age of 37. Though many famous speeches have been spoken throughout time, Lou Gehrig’s farewell speech has remained one of the most memorable speeches of all time, due to the way he captivated his fans with the use of rhetoric. Lou Gehrig was known as a modest man and a â€Å"tireless worker,† with remarkable work habits. Gehrig was the first athlete in history to have his jersey retired. Famous number 4 was retired in 1939. Gehrig also holds the record for most grand slams in a career with 23. Gehrig was the first player in history to drive in 500 runs in three consecutive seasons. Gehrig’s farewell speech was definitely directed towards baseball fans; more specifical... ...ou see through examples, all three types of rhetoric are present in Gehrig’s farewell speech. One thing that is NOT present in this speech is the use of fallacies. Gehrig’s speech was a genuine address, catered to baseball fans all over about the seriousness of Gehrig’s removal from baseball. This speech does not have a weakness, nor does it have a lack of soundness. Lou Gehrig, one of the most under-rated sports players of all time, exhibits a great speech. It clearly represents the author, as well as the audience and its purpose. The structure of Lou Gehrig’s farewell speech is represented by cause and effect. The speech also appeals to all three forms of rhetoric – Ethos, Pathos, and Logos. This speech will remain a famous speech for ages to come, due to its solid structure, sound attack on all three types of rhetoric, as well as its lack of flaws.