Healthcare Finance Essay

Houston Dialysis Center is a department of Houston General Hospital, a full-service, not-for-profit acute care hospital with 325 beds. The bulk of the hospital’s facilities are devoted to inpatient care and emergency services. However, a 100,000 square-foot section of the hospital complex is devoted to outpatient services. Currently, this space has two primary uses. About 80 percent of the space is used by the Outpatient Clinic, which handles all routine outpatient services offered by the hospital. The remaining 20 percent is used by the Dialysis Center. The Dialysis Center performs hemodialysis and peritoneal dialysis, which are alternative processes for removing wastes and excess water from the blood for patients with end-stage renal (kidney) disease. In hemodialysis, blood is pumped from the patient’s arm through a shunt into a dialysis machine, which uses a cleansing solution and an artificial membrane to perform the functions of a healthy kidney. Then, the cleansed blood is pumped back into the patient through a second shunt. In peritoneal dialysis, the cleansing solution is inserted directly into the abdominal cavity through a catheter. The body naturally cleanses the blood through the peritoneum—a thin membrane that lines the abdominal cavity. In general, hemodialysis patients require three dialyses a week, with each treatment lasting about four hours. Patients who use peritoneal dialysis change their own cleansing solutions at home, typically about six times per day. This procedure can be done manually when active or automatically by machine when sleeping. However, the patient’s overall condition, as well as the positioning of the catheter, must be monitored regularly at the Dialysis Center. The hospital allocates facilities costs (which primarily consist of building depreciation and interest on long-term debt) on the basis of square footage. Currently, the facilities cost allocation rate is $15 per square foot, so the facilities cost allocation is 20,000 Ãâ€" $15 = $300,000 for the Dialysis Center and 80,000 Ãâ€" $15 = $1,200,000 for the Outpatient Clinic. All other overhead costs, such as administration, finance, maintenance, and  housekeeping, are lumped together and called â€Å"general overhead.† These costs are allocated on the basis of 10 percent of the revenues of each patient service department. The current allocation of general overhead is $270,000 for the Dialysis Center and $1,600,000 for the Outpatient Clinic, which results in total overhead allocations of $570,000 for the Dialysis Center and $2,800,000 for the Outpatient Clinic. Recent growth in volume of the Outpatient Clinic has created a need for 25 percent more space than currently assigned. Because the Outpatient Clinic is much larger than the Dialysis Center, and because its patients need frequent access to other departments within the hospital, the decision was made to keep the Outpatient Clinic in its current location and to move the Dialysis Center to another location to free up space. Such a move would give the Outpatient Clinic 100,000 square feet, a 25 percent increase. After attempting to find new space for the Dialysis Center within the hospital complex, it was soon determined that a new 20,000 square foot building must be built. This building will be situated two blocks away from the hospital complex, in a location that is much more convenient for dialysis patients (and Center employees) because of ease of parking. The new space, which can be more efficiently utilized than the old space, allows for a substantial increase in patient volume, although it is unclear whether the move will result in additional dialysis patients. The new dialysis facility is expected to cost $3 million. Additionally, furniture and other fixtures, along with relocation expenses of current equipment, would cost $1 million, for a total cost of $4 million. The funds needed for the new facility will be obtained from a 20-year loan at local bank. The loan (including interest) will be paid off over 20 years at a rate of $400,000 per year. Because the specific financing details are known, it is possible to estimate the actual annual facilities costs for the new Dialysis Center, something that is not possible for units located within the hospital complex. Table 1 (see Excel spreadsheet) contains the projected profit and loss (P&L)  statement for the Dialysis Center before adjusting for the move. The hospital’s department heads receive annual bonuses on the basis of each department’s contribution to the bottom line (profit). In the past, only direct costs were considered, but the hospital’s chief executive officer (CEO) has decided that bonuses would now be based on full (total) costs. Obviously, the new approach to awarding bonuses, coupled with the potential for increases in indirect cost allocation, is of great concern to Linda Rider, the director of the Dialysis Center. Under the current allocation of indirect costs, Linda would have a reasonable chance at an end-of-year bonus, as the forecast puts the Dialysis Center in the black. However, any increase in the indirect cost allocation would likely put her â€Å"out of the money.† At the next department heads’ meeting, Linda expressed her concern about the impact of any allocation changes on the Dialysis Center’s profitability, so the hospital’s CEO asked the chief financial officer (CFO), Roger Hedgecock, to look into the matter. In essence, the CEO said that the final allocation is up to Roger but that any allocation changes must be made within outpatient services. In other words, any change in cost allocation to the Dialysis Center must be offset by an equal, but opposite, change in the allocation to the Outpatient Clinic. To get started, Roger created Table 2 (see Excel spreadsheet). In creating the table, Roger assumed that the new Dialysis Center would have the same number of stations as the old one, would serve the same number of patients, and would have the same reimbursement rates. Also, operating expenses would differ only slightly from the current situation because the same personnel and equipment would be used. Thus, for all practical purposes, the revenues and direct costs of the Dialysis Center would be unaffected by the move. The data in Table 2 for the expanded Outpatient Clinic are based on the assumption that the expansion would allow volume to increase by 25 percent and that both revenues and direct costs would increase by a like amount. Furthermore, to keep the analysis manageable, the assumption was made that the overall hospital allocation rates for both facilities costs and general overhead would not materially change because of the expansion. Roger knew that his â€Å"trial balloon† allocation, which is shown in Table 2 in the columns labeled â€Å"Initial Allocation,† would create some controversy. In the past, facilities costs were aggregated, so all departments were charged a cost based on the average embedded (historical) cost regardless of the actual age (or value) of the space occupied. Thus, a basement room with no windows was allocated the same facilities costs (per square foot) as was the fifth floor executive suite. Because many department heads thought this approach to be unfair, Roger wanted to begin allocating facilities overhead on a true cost basis. Thus, in his initial allocation, Roger used actual facilities costs ($400,000 per year) as the basis for the allocation to the Dialysis Center. Needless to say, Linda’s response to the initial allocation was less than enthusiastic, but before Roger was able to address Linda’s concerns, he suddenly left the hospital to take a new position in another city. The task of completing the allocation study was given to you, Houston General’s current administrative resident. You believe that any cost allocation system should be perceived as being â€Å"fair,† but you also realize that in practice cost allocation is very complex and somewhat arbitrary. Some department heads argue that the best approach to overhead allocations is the â€Å"Marxist approach,† by which allocations are based on each patient service department’s ability to cover overhead costs, but this approach has its own disadvantages. Considering all the relevant issues, you must develop and justify a new facilities cost allocation scheme for outpatient services. Be prepared to justify your recommendations at the next department heads’ meeting.

Quinn’s Character in Paul Auster’s City of Glass

English 1 Simon Drury Group P 9/27/2012 Tuesday 3:10 Kathleen Samson Paul Auster has said that The New York Trilogy is centrally concerned with â€Å"the question of who is who and whether or not we are who we think we are. † Use this remark as a point of departure for a discussion of the character Quinn –his presentation in the novel and his experience – in City of Glass.In the City of Glass, Auster creates a sense of uncertainty around the identities of the different characters in the book. One does not really grasp who is who in the novel because of the complex and multiple layers of the story Austen creates. The City of Glass asks questions about identity and in this essay I will look at the protagonist (Quinn) and his search to understand himself and to discover his true identity which ultimately leads to his identity being changed with each new character role he takes on to forget his past self.Daniel Quinn is a complicated character and our knowledge of h im is limited because the narrator does not reveal much about him. Where he came from and who he was seem of little importance in the novel we are only told his age, that he was once married but his son and daughter are dead (a past which he seems to be running away from). He is writer of detective stories under the pseudonym of William Wilson (a name Quinn takes on to forget his past). William Wilson’s character mirrors Auster ‘s , the author, own life. Quinn creates his own character Max Work, a private eye narrator.In his stories the protagonist Max becomes very real and moves away from merely being a fictitious character, subsequently causing Quinn himself to take on some of the characteristics of Max, thinking and behaving in a similar manner to him. Eventually Quinn â€Å"stopped thinking on himself as real. †(Auster 10) So already Auster creates this sense of doubt about Quinn and his true identity and eventually Quinn is consumed by the persona of Max Wor k and â€Å"the more Quinn seemed to vanish, the more persistent works presence in that world became. (Auster 10). Quinn runs away from his ‘real’ life because he finds some form of attraction in the world of being a fictitious detective. Quinn finds the role of a detective appealing because it puts him in the role of an observer, analyzing the world much like a reader of a novel, and in essence he forgets himself and his reality by doing so. Max work is essentially an escape from Quinn’s life as a writer (William Wilson) and from his past life as the ‘real Quinn’.By becoming the character he created (Max work) Quinn embarks upon seeking the truth and reality, which in a way is what Quinn is trying to do in terms of discovering an identity. Quinn becomes so consumed in the life of Max Work and the idea of being a detective that when he receives a phone call intended for the private detective Paul Auster, he impersonates him and begins to focus on Pe ter Stillman. Peter is a young man who feels threatened by his father who had been let out of prison.So now Quinn, under the name of Paul Auster, places himself onto another story, another reality through which of he can further delve into the life a ‘real’ detective. Quinn at this point has already taken upon three identities, each of which has served its purpose and been forgotten. The question of who is who now begins to become raveled in layers and doubles so the reader and the character himself is unsure of whom the real protagonist of the story is. Quinn becomes obsessed with Stillman senior and his interest in the man deepens as every day passes, â€Å"he had lived Stillman’s life, walked at his place, seen what he had seen. Quinn becomes Stillman during the case in a way and so another character shift seems to be inevitable. Peter Stillman junior resembles Quinn’s deceased son (whose name was also Peter), Stillman junior had been locked up by his father for nine years in order to test whether ‘God’s language’ would resurface (that is the language uncorrupted by the world, it’s origin during the time of Adam and Eve in the garden of Eden. ) Roberta Rubenstein argues that Stillman junior is a representation of Quinn’s childhood, isolated from the world with a sense of loneliness.When the two men disappear I creates a sense of anxiety for Quinn, he longs to be ‘non-existent’ as well and eventually he morphs into a mad street walker, homeless and in the end crazy. Auster uses this dilapidation of Quinn to emphasis the conflict within the character and how his ‘self forgetfulness’ leads to his eventual downfall and leaves the question of who he is and who he is meant to be unanswered. Peter Stillman is a character used by Auster the author as a way to further explore the different identities in the book.Stillman junior, after having being isolated from the world has no c lear grasp on his own identity, much like Quinn. In a conversation with Quinn he says, â€Å"I am Peter Stillman. That is not my real name. My real name is Peter Rabbit. † Stillman junior is able to change his name to suit him much like Quinn has done throughout the book, and as seen in the quote Stillman loses the meaning of his name and loses his sense of identity. This quote shows how Auster is very obviously asking the question, who is who and are we who we think we are.Stillman sums it up by saying, â€Å"I cannot say who I will be tomorrow. Each day is new, and each day I can be born again. † The red notebook is the only thing in the book that keeps Quinn’s real name. He writes it in the book during the Stillman case for the first time in over five years and it is the only record or conception of himself that does not change. Quinn recognizes the importance of knowing who he is when he says, â€Å"most important of all: remember who I am supposed to be. à ¢â‚¬  And he later echoes the words of Peter Stillman Junior when he says, â€Å"all I can say is this: my name is Paul Auster.That is not my real name. † This shows that Quinn, like Stillman, is confused about his own identity. Because he is trying to be four people at once he loses the origin of his name and character, his true self. Therefore the question of who is who and whether or not we are who we think we are is not really answered in this book. Auster provides a multi layered and complex understanding of what identity is and how it is used. For Quinn, identity is used as a way of escape, perhaps from the past or from himself (the person he was and whom he grew tired of).Although Quinn is the same person but under different names or aliases, he takes on different identities and makes them a part of his life which eventually leaves no definite answer to who the ‘real’ Quinn is. Works cited Auster, Paul. City of Glass. London: Penguin, 1990 Rubenstein, Rob erta. Doubling, Intertextuality and the Postmodern Uncanny: Paul Auster’s New York Trilogy. LIT: Literature Interpretation Theory, 9 (1998): 245. Academic Search Premier. EBSCOhost. 08. 04. 2006.

Poetry’s Influences on the Harlem Renaissance Essay

Racial equality has been the topic of many works for centuries. Many of those works weren’t written by those actually affected by inequality. During the 1920’s African Americans began to express their opinions on the issue more frequently through the arts. Poetry was among the most prominent forms of art used for spreading equality and justice. Poets like Langston Hughes, Countee Cullen, and Claude McKay wrote many poems that spoke on equality in society. African Americans felt betrayed after the civil war. They had given their lives and after the war nothing had changed (Cartwright, â€Å"The Harlem Renaissance†). They were still not treated equal and didn’t get paid as much as any other worker. During the 1920’s they started a cultural and racial movement in Harlem, New York called the Harlem Renaissance. The Harlem Renaissance was a time of growth of African Americans during the 1920’s. During this time ideas on equality and freedom spread through the African American community like wild fire. African Americans were expressing their emotions about racial equality in many different ways (Rau 167). Some chose poetry some chose painting or jazz. They used these arts to highlight the injustices they saw in their everyday lives. 1. Langston Hughes Langston Hughes is one the most well know poets of the Harlem Renaissance. Hughes was born in 1902 in Joplin, Missouri (Rampersad, â€Å"Hughes’s Life and Career†). His beginnings were more humble than most. At a very young age Langston’s Hughes parents divorced. After the divorce Hughes moved to Lincoln with his grandmother. This is where he began to write poetry (The Academy of American poets, â€Å"Langston Hughes†). Hughes ideals were closely based around his grandfather, who was a militant abolitionist (Rampersad, â€Å"Hughes’s Life and Career†) His poetry was influenced by many poets who shared his colorful writing style (The Academy of American poets, â€Å"Langston Hughes†). Hughes lived his life as he wrote, with passion. After high school Hughes spent a year in Mexico with his father who disliked his passion for writing and urged him to stop. At that time Hughes was beginning to get published in a number of places like magazines and children’s book. During this time he was noticed but W. E. B Dubois. Upon Hughes return to America he enrolled in Colombia University in New York. Hughes did not like the atmosphere at Colombia so after a year he left. After Columbia he moved to New York and began work on a freighter. This job took him to many places. He traveled to the coast of Africa, Spain, and Paris. ( Rampersad, â€Å"Hughes Life and Career†)He ended up staying in Paris for a couple of months this is where he began practicing a new style of poetry there. Hughes writing style was a lot different from the others. Throughout his life time Hughes wrote many poems that showed common experiences that all African Americans shared. Hughes never discussed the differences between his life and the lives of other Africans Americans. His poetry always showed the negative and positive sides of the African American experience. Hughes may have seen both sides of African Americans but when it came to issues between African Americans and Caucasians he had strong opinions. He (Rampersad, â€Å"Hughes’s Life and Career†) wrote many poems that touched on the controversial topics of that time. In poems like I, Too and The nergo speaks rivers Hughes talked about the struggles that African Americans went through. (Poetry Foundation and the National Endowment for the Arts, â€Å"Langston Hughes†). Hughes used his dislike for Caucasians often in his poetry. 2. Countee Cullen Countee Cullen might not have reached the fame that Langston Hughes has over the years but his poetry was just as influential. Countee Cullen was born in May 30, 1903 in New York when his grandmother died in 1918 Cullen was put under the custody of Reverend Fredrick A. Cullen. Cullen’s connection to the Salem Methodist Episcopal church through Reverend Cullen placed him in the center of black politics and culture at the age of 15. This gave him a more unconventional education. Instead of learning regular writing and math like other children his age he was taught about black ideals. Most of his education was provided by completely white influences. This gave him a well rounded look at racism. (Poetry Foundation, â€Å"Countee Cullen†). This was often shown in his writing. Cullen’s writing technique would never directly attack Caucasians like other poets during the Harlem renaissance. He was a new voice for the African Americans, one that was actually listened too Cullen graduated from New York University in 1925 as Phi Beta Kappa. At that time he was already writing some of the acclaimed poems published in books by Harper and Brothers: Color (1925), Copper Sun (1927). He won first prize in the Witter Bynner Contest in 1925. Graduating with a Harvard University M. A. egree in 1926, the poet traveled to France as a Guggenheim Fellow(A grant). Upon his return in 1928, he married Yolanda Du Bois, daughter of W. E. B. Du Bois. She divorced him two years later, saying that he told her he was sexually attracted to men. From 1934 on, Cullen taught English and French at the Frederick Douglas Junior High School, though he declined a Creative Literature invitation from Fisk University in Nashville. In 1940 he married an old friend, Ida Mae Roberson. (The Harvard Square Library, â€Å"Countee Cullen† He died in 1946 of gastrointestinal disorder Cullen’s upbringing helped his poetry reach both African American and Caucasian audiences. Cullen was able to do something most African American poets in the Harlem renaissance couldn’t and that was reaching both sides. Cullen was against the way that African Americans were treated but he also understood not all Caucasians had the same ideals. He was brought up with Caucasians in his life which causes him to show a less offensive type of poetry. Cullen’s poetry often presented the sad side of an African Americans life (Poetry Foundation, â€Å"Countee Cullen†). The poem The Little Brown Boy tells of the death of a young black boy (Nelson and Smethurst, â€Å"Countee Cullen poems†). This shows the method of persuasion he used. Countee’s poetry’s influence reached many and his voice spread far. 3. Claude McKay In 1889 Claude McKay was born in sunny vile, Jamaica to peasant farmers. His lower class up bringing taught him how to love himself and have pride in his African heritage. Similar to Cullen, McKay was unconventionally taught as well. McKay was home schooled by his older brother and neighbors. He studied romantics and many other European based things. In adult hood he moved to Kingston which would be the first time that he had actually experienced racism he was immediately disgusted with the way that African Americans were treated and returned home disgusted. Once he returned to sunny vile he published his first verse of poetry. (Academy of American Poets, â€Å"Claude McKay†) After hearing about Booker T. Washington’s Tuskegee institute he decided to move to Alabama and enroll. There he sees American racism for the first time. McKay took a lot of his influence for his writing from similar poets to Langston (University of Illinois, â€Å"Claude McKay’s Life†). As early as 1912 he had published his first volume of verse, Songs of Jamaica, which had been widely praised and had won a medal for poetry. McKay slowly decided not to return to Jamaica and stayed in America. In 1914 he left college and began work menial jobs typical of the African American in the Northern cities of America at that time. At different periods he worked as wheelwright, porter, dishwasher, waiter, and longshoreman. McKay didn’t take his jobs very seriously they were just a matter of earning enough cash to quit for a while and write. McKay’s interest in politics led him to the socialist like many other artist. He was associate editor of The Liberator, a socialist U. S. journal of art and literature. In 1923-24mckay went to Moscow, Russia to be a part of the Bolshevik Revolution. As a African American, McKay was used to show the soviets commitment to racial equality, and he was treated like royalty, being lavishly entertained and exhibited on platforms with the most famous revolutionary leaders. But McKay was skeptical of all this, though he had sympathy for the lives lost in to the Revolution. Claude traveled the world trying to find a peaceful place to write. He went to Morocco and France. In 1928 he published his famous novel, Home to Harlem, which was a national best-seller in the U. S. and was instantly a literary sensation. ( Though McKay reached great success in his life he died impoverished and unappreciated. Claude McKay’s experience with the racism in Alabama was the basis for a lot of his writing. McKay more geared towards the empowerment of blacks and less toward equality. McKay wanted to show that African Americans weren’t just equal but they were better. A lot of his poetry was written to show how much power African Americans had. (Academy of American Poets, â€Å"Claude McKay†) in the poem â€Å"If We Must Die† McKay writes about how African Americans must fight as hard as they can even if the end result is death. This poem says a lot about McKay’s style of writing. In the years after the Harlem renaissance African Americans expressed themselves more often than ever before. The Harlem renaissances effect on African Americans was obvious. Free ideas were flowing and battles were being fought for equal rights. In the thirties no one had much money so African Americans had even less opportunities for work. Each of these poets had a different style and finesse but there messages were all the same. They all grew up as African Americans and they all experienced racism in some way shape or form. They all took those situations and used them to empower those around them. Claude McKay, Countee Cullen, and Langston Hughes might have all had different writing styles but they all played a major role in the growth of African Americans in the United States of America.

The Contest in America Essay Example | Topics and Well Written Essays - 500 words

The Contest in America - Essay Example The mitigation and extinction of slavery is inevitable because the reforms in agriculture cannot accommodate the dynamics of slavery. In support of Mill’s statement, consider his explanation that, the demise of slavery is brought by political developments. The major political development leading to the death warrant for slavery is the formation of the Republican Party. The Republicans aim at uniting the northern and southern regions of America. However, each region has different views on slavery. The north has to outlaw slavery for the union to work. Stuart Mill argues that the desire to unite these region impacts more on slavery compared to abolitionists. Although the Republican Party is the brainchild of slave owners, it shifts its focus towards the abolition of poverty. The Republican Party takes arms against slavery and its extension; thus, signs the death warranty for slavery. Agrarian revolution symbolizes the death of slavery. The incompatibility of slavery with any sought of skilled labor prevents diversification of produce. 3Mill considers that the main crops cultivated using slaves can no longer be produced on the same land. Consequently, it is possible that slavery may die out because the farmers cannot find new fields that need slave labor. The death warranty of slavery comes from the depreciation of the pecuniary value of labor due to liberalization of production options. Slavery presents challenges that could evoke civil war. The North American region may fight the South American region. In case the south is not put down, the contest will become an anti-slavery one. Stuart Mill hopes that war continues for a long time so that it can regenerate American people. Therefore, the contest in America will focus on the abolition of slavery. It is evident that Mill’s statement, death of slavery comes from the possibility that slavery will come to an end. The war will mark the abolition of slavery; thus, its beginning is the death

Woolf and Wollstonecraft Essay Example | Topics and Well Written Essays - 6250 words

Woolf and Wollstonecraft - Essay Example With the introduction of the production line factory and the machine during the 1800s, more and more individuals were moving to the cities to seek work. This had the effect of bringing the women in from the fields on the farms to the kitchens and family rooms of the urban middle class. This emerging middle class gave birth to what has since been referred to as the Cult of the True Woman. This term was first coined by Barbara Welter in the mid-1960s (1966) to be used in referring to a set of ideas and beliefs regarding the proper structure of the quintessential well-bred family. The ideal middle class life was thus firmly established as consisting of a father going off to work and a mother who stayed at home and reared the children. Yet, recognition of the fallacies of this doctrine had already long been recognized. Virginia Woolf, writing during the early 20th century is widely recognized as one of the first modernist feminists of the 20th century, but comparison with another revolut ionary feminist writer of the 18th century, Mary Wollstonecraft, reveals that she was perhaps not as innovative as she is credited. The introduction of the feminist movement was a long-time coming and a slow process, yet inevitable with the advances that were being made in the lifestyles of humans in developing countries. â€Å"The onset of industrialization at the beginning of the nineteenth century highlighted differences among women just as it exacerbated those between men and women workers† (Kessler-Harris, 1991). Widows, single women and women with no better prospects flocked to the growing mill towns of England and America attracted by the relatively high wages that were promised in the factories as compared to the low yield of the fields, but the glorious dreams of potential quickly faded in the realities of the city. Factory owners began working to reduce costs, lowering wages and demanding more work at the same time that living expenses in the city continued to

Diversity Essay Example | Topics and Well Written Essays - 1250 words

Diversity - Essay Example Companies now realize that in order to create a productive environment such differences need to be harnessed in such a manner that everybody feels valued with their talents fully utilized for meeting the organizational goals. This study is an effort to look into such diversities in general. With the female gender rubbing shoulders with their male counterparts in almost all professions, the diversity on account of gender in particular is the one most talked about now a days. An effort would also be made in this study to analyze some cases in which women have been leading an organization. In order to manage an organization, there are a number of key stakeholders like customers, government, environment, human resources etc. Managing other operations and activities become far more convenient if a company is able to manage its human resources effectively. Having a pool of talented and motivated workforce certainly helps the matters. Terry & Franklin (1994) defines management as 'a distinct process consisting of activities of planning, organizing, actuating and controlling performed to determine and accomplish stated objectives with the use of human beings and other resources'. The older schools of thought considered the male workforce fit enough for all types of functions involving varying degrees of stress and strain, the female counterparts was considered delicate to the extent that they were not considered fit enough for such jobs. But times are changing and there are examples which prove beyond doubt that women employees are equally competent to handle any kind of s ituation. The society too has in general accepted this fact, which becomes all the more clear when we find out that there a number of companies where women have been assigned or designated on top posts. Indra Nooyi Indra K. Nooyi, the Chairman and CEO of PepsiCo, world's largest convenient food and beverage companies, is a leading example of how the women power has made its mark in managing the corporate affairs. Coming from a humble background in India, Mrs. Nooyi has traveled a long distance prior to becoming the top decision maker in Pepsi in 2006. She has served on the board of Pepsi since 2001, when she was named as the President and Chief Financial Officer1. Prior to her career with Pepsi, Ms. Nooyi has also served in Motorola as Vice President and Director of Corporate Strategy and Planning besides serving is some other renowned companies. This goes on to show that she has worked really hard to make it to the top post and she did not get the job out of sympathy or partial considerations. Acknowledging her business acumen leading bodies like Federal Reserve Bank of New York, the International Rescue Committee and Lincoln Center for the Performing Arts in New York City have nominated her o n their board of directors. A recent study by Forbes, places her on the top of the 13 highest paid female CEOs in America (Kirdahy, 2008). Though, her total compensation is stated to be just about one-fourteenth of the highest-paid male counterpart, yet the process can be stated to have become in right earnest. It is worthwhile here to mention that she comes from a conservative family in India, and yet she has been able to to lead a company without the conservatism coming in the way goes on to prove

Early Medical Practices in the Neolithic Period Research Proposal

Early Medical Practices in the Neolithic Period - Research Proposal Example The objectives are to conduct a visual survey and then a targeted analysis looking for narcotic or other chemical traces, and to interpret the remains holistically including any new evidence found. Literature review There is a very extensive literature on the burial practices of Neolithic peoples, (Thomas, 1999) and indeed excavations of burial sites, especially in Egypt but also across Europe and in the Americas provide the largest sources of human bone material for analysis. The form of deposition human remains is, however, not without its problems because the bones are subjected to various processes ranging from burning, to de-fleshing, selected preservation of only parts of the body, and mummification. Various kinds of positioning in different types of ground leave traces on the bones which add layers of complication to scientific analysis. Incomplete samples survive, with uneven distribution due to geological rather than historical variation, which makes it difficult to form a c omplete picture. There are some Neolithic bone samples which show evidence of healing, but it is not certain that this is a result of medical intervention. The large number of trephined skulls found in Europe in Neolithic deposits, and somewhat later also in Peru, is however, incontrovertible evidence of medical activity (Ackerknecht, 1968, p. 8). McKenzie (1936, p. 895) theorizes that the purpose of scraping a hole in the skull was to cure giddiness or epilepsy but it is unclear what evidence can be drawn to point to this conclusion, other than that no trauma is evident in the bones, which could otherwise explain the hole. The Peruvian examples do show evidence of... This study is a great example of an investigation into Neolithic Doctoring practices via visual and chemical analysis. The Neolithic period from between 4000 and 2000 BC is widely recognised as being pivotal in human history because it marks the time when large populations of people shifted from a nomadic, hunter-gatherer lifestyle to a more settled existence dependent on agriculture as a major food source. Evidence for this has been gathered from several centuries of work in the field of archaeology. Often, however, the human artifacts do not provide complete answers to exploratory research questions, and so holistic techniques from the field of anthropology can be used to make sense of supplement sparse findings. The aim of the study is to explore the evidence in Neolithic skeletal remains in order to illuminate medical practices of this period. The majority of the material available from the Neolithic period consists of skeletal remains, and some work has been done on dental evidence and diet (Lubell et al., 1994). A combination of thorough visual examination and modern GC-MS testing of the bone material for chemical elements offers a new angle on medical practices because it will reveal both healing processes at work, and any potential use of medicinal narcotics. These testing techniques have been used on organic residues of 958 British prehistoric pots to trace dairy material and a similar method applied to Neolithic bone may bring to light significant information on medical practices of that time.

Musical influence of Wolfgang Amadeus Mozart Essay

Musical influence of Wolfgang Amadeus Mozart - Essay Example In May 1750 another girl was born, and again died young, this time at eleven weeks." 1 That time Leopold was organizing the publication of his musical instruction dissertation Violinschule together with Johann Jakob Lotter, a friend and printer in his home town of Augsburg. He wrote about the good event to Lotter in a letter of February 9: ". . . I must inform [you] that on 27 January, at 8 p.m., my dear wife was happily delivered of a boy; but the placenta had to be removed. She was therefore astonishingly weak. Now, however (God be praised) both child and mother are well. She sends her regards to you both. The boy is called Joannes Chrisostomos, Wolfgang, Gotlieb." There is not very much information about Wolfgang's very early life available. Almost certainly, his father focused on his court career and on giving lessons. Surely he taught Maria Anna, who was called Nannerl in the family. When she was seven, Leopold started teaching her to play the clavier -- and quickly discovered to his real pleasure that she had a talent for music. He continued to teach her, attracting her with a number of exercises that he created for her in a notebook that he called Pour le clavecin, ce Livre appartient Mademoiselle Marie-Anne Mozartin 1759. The boy's inquisitiveness was fired up as well. ... He continued to teach her, attracting her with a number of exercises that he created for her in a notebook that he called Pour le clavecin, ce Livre appartient Mademoiselle Marie-Anne Mozartin 1759. The boy's inquisitiveness was fired up as well. Nannerl later recollected that the three-year-old Wolfgang "often spent much time at the clavier, picking out thirds, which he was always striking, and his pleasure showed that it sounded good." Identifying his children's' unique talents, Leopold started devoting additional effort to their education -- with the stress on musical teaching. He became a devoted, but demanding, taskmaster. A bit later, he rather remorsefully told the correspondent how from a very early age his children "had learned to wear the "iron shirt" of discipline". His daughter and son themselves possibly never realized that they can have different life. Wolfgang, without a doubt, liked the extra attention and studied with pleasure with his father. It was the beginning of relations that he "would never quite break free of", and the start of occupation that would devour him altogether. So, Mozart showed musical talent when he was still very young, composing at five years old and at six playing before the Bavarian elector and the Austrian empress. His father felt that it was appropriate, and might also be gainful, to show his children's God-given talent: so in mid-1763 he took his children on a tour to visit Paris and London, visiting many courts on the way. Mozart surprised people with his bright skills when he played to the French and English audience, published his first music and created his earliest symphonies. The family came

Writing and Environment Essay Example | Topics and Well Written Essays - 500 words

Writing and Environment - Essay Example Jared Diamond’s article titled The Last Americans: Environmental Collapse and the End of Civilization issues a warning to those living in advanced economies (including the United States) that great civilizations of the past inevitably decline and perish after hitting their peak. He suggests that being complacent currently can lead to irreparable ecological catastrophes in the near future. The article Am I Blue by Alice Walker touches upon an allied concern, namely the issue of animal rights. She suggests that human have for too long exploited animals for their own selfish ends and that this is a symbol of human conflict too. So in order for humans to flourish, they have to start treating animals ethically. All three authors discussed above raise several valid points and their observations validate each other’s arguments. Rachel Carson’s article titled The Obligation to Endure is gives an in-depth analysis of the state of chemical pollution in our environment. Carson asserts that the rate at which new synthetic pollutants are let out into our environment is too fast for life-forms to adopt to and evolve accordingly. As a result our planet is now at a cusp of a fatal disaster. Given the gravity of the issue, Carson does not employ humor or sarcasm. Instead, her prose is of a serious tone, infused with dark irony and earnest imploration. Her appeal to the reader is quite powerful, for it comes at the back of a detailed and factual analytical presentation. One chemical problem that Rachel Carson focuses on is that of the insecticide. This seemingly beneficial device to keep insect pests has caused unforeseen consequences of vast proportions. Insecticides such as DDT, while providing immediate improvement in agricultural productivity, have caused severe collateral damage. For this reason, Carson asserts that

Commincation 2 page document Essay Example | Topics and Well Written Essays - 750 words

Commincation 2 page document - Essay Example The University Houston of Downtown (UHD) located at the heart of Houston is an institution offers excellent educational opportunities and has been recognized for its outstanding academic success over the years. The institution aims at preparing students to be responsible members of the society who are capable of thriving in multicultural workplaces. However, lack of efficient communication can affect the institutional excellence if some members lack adequate communication skills. Nevertheless, different ways have been analyzed to be efficient in minimizing obstacle at the UHD that prevent effective exchange of thoughts and ideas. Such communication barriers revolve around gender differences, cultural differences, biases and the immediate organizational environment (Thill, 2003). Physical distractions such as screening of chairs and any other form of external noise can be a main cause of disturbance that hinders effective communication between the teacher and the learner blocking effective communication. To overcome these disturbances, the leaders should ensure that there are minimal noises in the UHD learning environment especially closing all the doors and windows to avoid the students from being uneasy (Hargie & Dickson, 2009). When students experience external emotional distractions either from home or within the school, it becomes so difficult for a teacher to communicate efficiently with the student. Personal differences among the institutions management too can be a source of distraction in achieving the academic prosperity. Students that have destructive emotions are always filled with anxiety, fear and anger and will always be absent minded when something is being explained to them. This greatly impacts communication process. To help overcome this type of barrier leaders should try to find the problems that the students are going through and

American Indian Literature Essay Example | Topics and Well Written Essays - 500 words

American Indian Literature - Essay Example Thus, his ability to defend his people allows him to be seen as a hero by his tribesmen, and this also allows him to be revered and celebrated by his people. Since warriors were so important to all Native American tribes, throughout their literature, we see the concept of the warrior as a hero, or as a powerful individual, bustling throughout this literature. Take, for example, the story of "Lucy, Oklahoma" in which "medicine men" become warriors, by way of witchcraft, on behalf of one of their abused kin. Medicine men are revered in Native American cultures, too, aren't they Of course they are-however, they are not usually seen as the heroes of battles-this is reserved for the warriors. If these medicine men are going to do their tribe justice and take revenge, they must fight. So, even though they are revered members of the tribe, we see that the status of the warrior in the tribe is even more revered-and thus, again, these men, in order to be heroes and to defend their tribe's ideals, must become warriors. The status of the warrior in the Native American tribe is therefore revered and even holy. The ability of the warrior to defend his tribe and assure the tribe's survival, as well as the tribe's own respect and prestige (as is the case in "Lucy, Oklahoma") becomes very important to the tribe's own pride and honor.

Ethics in the Classroom Essay Example for Free

Ethics in the Classroom Essay Assessments have been in existences for many years; however schools have implemented various technology programs due to changes which have occurred in the educational system. Technology has become an innovative way to document, record, and to expand student’s learning. Teachers have access to software and hardware which is used to teach students required information as well as prepare them for the world outside the confines of a classroom. This plan will explain how software is used to support assessment in the classroom, such as formative and summative assessment and how technology may be used to support these two assessments. The plan will take a glimpse into the pros and cons of using technology and the teachers’ use of technology in the classroom. Although this plan is not intended to be a required plan for any teacher, it offers a suggestive approach to the use of technology based assessment in the school system. Teachers use assessments throughout their teaching careers to help evaluate a student’s learning process. Assessments also help to gather information for others to view such as; information pertaining to the schools in their school district, the students serviced (demographics) and test results. In a recent article online, Formative and Summative Assessments in the Classroom, Ehringhaus Garrison state â€Å"Assessment is a huge topic that encompasses everything from statewide accountability tests to district benchmarks or interim test to everyday classroom tests† (2012, p2). The two types of assessments teachers used are formative and summative, which â€Å"being creative with formative and summative assessment can seem a daunting task, but technology can assist with this and give students accessible ways to widen both ideas about assessment and kinds of assessments that students took†(Senate Office on Assessment, 2012,p1). Formative assessment is used to gather information that can be used to improve the teaching and learning of students. The main difference amongst formative and summative assessment would be how the information would be used. â€Å"When it comes to improving instruction and learning, it’s not the quantity of the data that counts, but how information is used† (Harris, Lewis, Muoneke Times, 2010, p. 1). Although formative assessments can be done daily, weekly, or when needed, the information may be used to create a lesson plan which meets the needs of the students in his/her classroom. The summative assessments are done at the end of a course or semester; however they may contain other information such as age, race or gender and may cover general information taught over the course of a school year. The use of assessments in technology can also be challenging for some teachers and students. Therefore, educators should compare the pros and cons of using technology in the classroom and assessment of students. Technology has increased in the classroom, and with the change in technology there is a change in the way assessments are done. Usage of technology to help assess students can benefit in many ways, it can enhance the learning process of students by â€Å"help(ing) students visualize problems they may encounter and reach students with different learning styles, including visual, auditory, and experiential learners† (Teaching with Technology, 2012, pg. 3). On the other spectrum of technology it can be costly to school district depending if the schools request wired or wireless hardware. Regardless of the use of technology in the classroom or for assessments, teachers must assess their students to help understand and implement the needs of the students. Software to Support Assessment Assessments have been in existences for many years; however schools have implemented various technology programs due to changes which have occurred in the educational system. Technology has become an innovative way to document, record, and to expand student’s learning. Teachers have access to software and hardware which is used to teach students required information as well as prepare them for the world outside the confines of a classroom. This plan will explain how software is used to support assessment in the classroom, such as formative and summative assessment and how technology may be used to support these two assessments. The plan will take a glimpse into the pros and cons of using technology and the teachers’ use of technology in the classroom. Although this plan is not intended to be a required plan for any teacher, it offers a suggestive approach to the use of technology based assessment in the school system. Teachers use assessments throughout their eaching careers to help evaluate a student’s learning process. Assessments also help to gather information for others to view such as; information pertaining to the schools in their school district, the students serviced (demographics) and test results. In a recent article online, Formative and Summative Assessments in the Classroom, Ehringhaus Garrison state â€Å"Assessment is a huge topic that encompasses everything from statewide accountability tests to district benchmarks or interim test to everyday classroom tests† (2012, p2). The two types of assessments teachers used are formative and summative, which â€Å"being creative with formative and summative assessment can seem a daunting task, but technology can assist with this and give students accessible ways to widen both ideas about assessment and kinds of assessments that students took†(Senate Office on Assessment, 2012,p1). Formative assessment is used to gather information that can be used to improve the teaching and learning of students. The main difference amongst formative and summative assessment would be how the information would be used. â€Å"When it comes to improving instruction and learning, it’s not the quantity of the data that counts, but how information is used† (Harris, Lewis, Muoneke Times, 2010, p. 1). Although formative assessments can be done daily, weekly, or when needed, the information may be used to create a lesson plan which meets the needs of the students in his/her classroom. The summative assessments are done at the end of a course or semester; however they may contain other information such as age, race or gender and may cover general information taught over the course of a school year. The use of assessments in technology can also be challenging for some teachers and students. Therefore, educators should compare the pros and cons of using technology in the classroom and assessment of students. Technology has increased in the classroom, and with the change in technology there is a change in the way assessments are done. Usage of technology to help assess students can benefit in many ways, it can enhance the learning process of students by â€Å"help(ing) students visualize problems they may encounter and reach students with different learning styles, including visual, auditory, and experiential learners† (Teaching with Technology, 2012, pg. 3). On the other spectrum of technology it can be costly to school district depending if the schools request wired or wireless hardware. Regardless of the use of technology in the classroom or for assessments, teachers must assess their students to help understand and implement the needs of the students. To help facilitate the ongoing assessment of student’s learning; teachers may require students to do assignments outside of school. This could include visiting educational sites to help support the content taught in class. Teachers may also allow students to do presentations, such as writing papers, finding information on the web and also interactive sites. Also to help parents stay informed about their child’s learning process; parent sites are also available to view their student’s grades and testing scores. Assessments can help to oversee the progression of students, and incorporating the use of technology to help with assessment can help to relieve the stress of keeping up with many forms and paperwork, but over usage can become mundane for students. However, â€Å"as good as technology-based assessment and data systems might be, educators need support in learning how to use them. (U. S. Department of Education, 2012, p1). Information on proper use of technology should be administered to teachers before they can teach the information to their students. The introduction of hardware such as Promethean boards allows the professional development department to develop courses which have become a requirement of the teachers’ certification process. This ensures teachers have received instruction on how to implement te chnology in the classroom and the use of software to support assessment. Teachers should not rely solely on the use of technology as a form of assessment due to inaccuracy of data information. Sometimes human errors may cause problems with a students? grades or information. Over usage of technology can also obscure the information with students who may learn in a different manner. Technology can help assess students using formative and summative assessments, which can increase the learning process of students by continuing ongoing assessments to help facilitate the learning process.

Whistleblowing Ethics and Policies

Whistleblowing Ethics and Policies Whistleblowing occurs when an employee discloses information. However, according to Armstrong, 90 of whistleblowers suffer from dismissal or demotions, 27 faced legal actions, 26 were referred to medical treatment, 17 went homeless, and 8% bankrupted. Whistleblowers may suffer some kind of harassment, lower performance evaluations, punitive transfer or violence by their fellow colleagues and/or superiors if they remain working in the organisation (Dellaportas al., 2005). Therefore, whistleblower protection is important to encourage employees in uncovering any fraud, and ensure that channels are open for whistleblowing. Supporting effective protection for whistleblowers can have advantages such as promoting an open organisational culture where employees have confidence in the reporting procedures, preventing and disclosing bribery in commercial transactions, safeguarding integrity, enhancing accountability, and supporting a clean business environment (Organization for Economic Cooper ation and Development, 2012). One can adopt a normative strategy when facing tough ethical choices as it can help people to evaluate and think carefully so as to prevent them from making irrational decisions. Normative ethics provides several philosophical approaches for making sound ethical decisions and it can be categorized into three parts: (a) consequentialist, (b) deontological and (c) virtue theory (Trevino Nelson, 2004). The consequentialist theory focuses attention on the results or consequences of the decision or action (Trevino Nelson, 2004). It includes philosophical approaches like egoism and utilitarianism. Egoism promotes an individuals long-term interests while utilitarianism holds ethical actions as those done for the greatest good or to maximize total utility (Ferrell, Fraedrich, Ferrell, 2000). On the contrary, the deontological theory focuses on the rights of individuals and on the intentions associated with a particular behavior rather than on its consequences (Ferrell, Fraedrich, Ferrell, 2000) and it embraces philosophical approaches like Kantianism and justice. Kantianism revolve around duty, not end goals or emotions, and their actions are performed according to some underlying principle or maxim that are entirely different from one another (e.g. honesty, fairness and justice), while the philosophical view of justice is rooted in ones belief in moral equity and equitable treatment for everyone concerned with a questionable action. Lastly, the virtue ethics approach focuses more on the integrity of the moral actor than on the moral act itself (Trevino Nelson, 2004). The above-mentioned normative ethical theories can be applied to decide if employees should have a duty to blow the whistle on unethical/illegal acts or not. From the egoists point of view, it is rare that employees will face the dilemma of deciding whether to blow the whistle. Be it due to fear of being investigated by the authorities or fear of being reported to the authorities as a scapegoat for following the policies, employees will seldom face these problems if they adhere to the egoism approach (Clairmont, 2011). According to Clairmont (2011), well-known whistleblowers (e.g. Ellsberg, Manning and Deep Throat) will never even consider whistleblowing if they follow the egoism method of making ethical decisions. This is because the upcoming hassle/trouble that they will face after they blow the whistle will deter them from doing so. As such, egoist employees will feel that it is not a duty but rather a choice to blow the whistle on unethical or illegal acts. They will only blow the whistle if it is within their self-interest and if they are not negatively affected in any way. However, some argue that if one is to take the negative cons equences of whistleblowing into consideration, some degree of egoist traits appears to be acceptable (Clairmont, 2011). From a utilitarian perspective, the act of whistleblowing is seen as the calculation results of different foreseen consequences, and the impact of possible consequences on the conflicting loyalties (Padgett, 2009). The availability of alternatives and whether the benefits of whistleblowing outweigh the cost determine the choice of whether or not to blow the whistle. According to Bentham (1996), acts that create the most amount of happiness for the majority should be treated as morally obligatory acts. Moreover, unlike the egoism approach, the utilitarianism approach encourages one to treat others wellbeing as a heavily weighted factor when making an ethical decision. Hence, whistleblowing should be considered as a duty when it is known that the consequences of non-disclosure will result in extremely negative impacts on the public. John Stuart Mills utilitarian perspective can also be used to discuss whether whistleblowing should be a duty. His utilitarian principle of do no harm supports the idea that whistleblowing is a duty if a non-disclosure act should cause harm since this principle holds that ones actions should prevent harm to others. Harm in this case can take a variety of forms and it is not just limited to instances of physical injuries. The intensity and amount of harm that the problem can bring also determines whether whistleblowing should be an obligation. Mill also emphasizes that one should be accountable for others if his inaction happen to cause harm to them. If one sees a responsibility to prevent others from being harmed, then blowing the whistle on acts that may cause harm to others will appear to be at least partially justified based on Mills principle of do no harm (Padgett, 2009). From the Kantian perspective, employees should have a duty to blow the whistle on unethical or illegal acts because it is the right thing to do. They are morally responsible to inform the public and/or stakeholders about the wrongdoings because the motive of moral action is more important than the potential consequences of not whistleblowing. Such courage to go against all odds and the possibility of punishment from the employer is necessary if those who are privy to immoral business practices are to make a positive contribution to the respect of consumer rights the world over (Masaka, 2007). Kant did not clearly state that whistleblowing should be a duty in all circumstances. However, what is clear from him is that he expects truth telling and the good will of the moral agent. Hence, based on these principles, one can will that an employee should blow the whistle if he/she has information of others or the organizations intentional wrongdoings (Padgett, 2009). Ones response to implementing a justice perspective would be identical to using a deontological moral philosophy. From the viewpoint of justice, employees would feel obligated to blow the whistle internally about any unethical or illegal action within the organization as the employers have the rights to know the truth about the misconduct. Hence, it will be unfair to the employers if the involved employees do not disclose the wrongdoings to them. Based on justice approach, whistleblowing externally should also be a duty because it will be unfair to all the stakeholders if the involved employees choose not to blow the whistle. This is because these parties have the rights to know the truth about any misconduct that affects them. As mentioned above, consequentialism focuses on the consequences (outcomes) of the actions while deontology emphasizes on adhering to ethical duties. Virtue ethics differs in that the emphasis is based on being rather than doing. According to virtue theory, whistleblowing is the right thing to do because it requires one to tell the truth, to speak up/sound out and to emphasize with others, thus promoting positive virtues like honesty, courage and empathy. An employee who upholds any of these virtues will feel obliged to blow the whistle because it can improve ones integrity. However, some argue that whistleblowing disregards virtues in different ways. For instance, whistleblowing can be seen as putting peoples lives at risk, publishing stolen data and degrading loyalty, privacy and integrity of data (Backhaus Dodig Crnkovic, 2011). Hence, if we look from this point of view, whistleblowing should not be a duty. A common conflict with regards to whistleblowing is between the virtue of loyalty and honesty (Bowden, 2005). Many whistleblowers following this ethical approach will often face the dilemma of being truthful or remaining loyal to their organisation. Therefore, employees should weigh their priorities be tween these two virtues and choose a side; loyalty or honesty. All in all, most of the ethical theories provide substantial grounds for discussing whistleblowing as a moral duty. From the utilitarian perspective, the duty to blow the whistle would follow from the principle of doing no harm and recognition of the extent to which our actions or inactions have significant consequences for the lives of others. From the deontological perspective (includes Kantianism and justice), it would consist of a duty to disclose the wrongdoing of another person (or organization) in recognition of the obligation to be truthful (Padgett, 2009). The virtue theory however provides two sides of the story; whistleblowing should be a duty based on certain virtues (e.g. honesty) whereas whistleblowing should not be a duty based on other virtues (e.g. loyalty). When comparing honesty and loyalty which are the most crucial virtues with regards to whistleblowing, one can note that honesty will supplant loyalty if there is a conflict between the two, as honesty is consider ed as the most important part of any honor code (Fraschini, 2007). Hence, based on this, one can deduce that whistleblowing should be a duty from the virtue perspective. Egoism is the only ethical theory that does not support whistleblowing as a moral duty. If we critically analyse the traits of this theory, one can observe that ethical egoism provides no moral basis for the resolution of conflicts of interest that form the only vindication for a moral code (Baier, 1990). Moreover, according to Rachels (2008), the ethical egoist may object that he cannot admit a construct of morality whose aim is merely to forestall conflicts of interest. As such, the egoism theory cannot be a good measure to determine whether whistleblowing should be a duty. Hence, based on all the above considerations, one can conclude that employees should have a duty to blow the whistle on misconduct. Since whistleblowing should be a duty, it is crucial that whistleblowers are under legal protection and have clear guidance on reporting procedures in Singapore. The provision of whistleblower protection encourages an open organisational culture where employees are not only aware of how to report but also have the confidence in the reporting procedures. The protection of whistleblowers from retaliation for reporting in good faith suspected acts of corruption and other wrongdoing is therefore integral to efforts to combat corruption, promote public sector integrity and accountability, and support a clean business environment. Whistleblowing protection systems are widely implemented in the western countries. For instance, in Italy, proposed amendments to the Anti-Corruption Bill state that whistleblowers cannot be à ¢Ã¢â€š ¬Ã¢â‚¬ ¢penalized, fired or submitted to any direct or indirect discrimination, which would have an impact on the working conditions directly or indirectly linked t o the report. Protection is also provided under the U.S. law, against less severe disciplinary actions, such as admonishments or reprimands (Organization for Economic Cooperation and Development, 2012). On the contrary, whistleblowing legislation in Asia is not as sophisticated or as robust as it is in the US (Lord Cole, 2012). The workplace cultures in Asian differ from those in the West. Family businesses promote a distinct sense of patronage within themselves that are incredibly collective. Foreign companies operating in Asia reveal that the staff is not only loyal to the company, but also to their bosses and line managers (Lord Cole, 2012). These cultural norms hinder whistleblowing to prosper. However in recent years, Asian countries take whistleblowing seriously and are aware of Dodd-Frank, for example. Singapore code of CG expanded the role of the Audit Committee (AC) in Guideline 12.4 of the 2012. There are some changes made to the whistle-blowing provisions in the 2012; companies should disclose in its annual report the existence of a whistle-blowing policy, and the procedures for raising whistle-blower should be publicly disclosed as appropriate (Ernst Young, 2012). These changes align Singapores corporate governance practice in this area closely with that of the UK and US. According to a Singapore Institute of Directors survey, 70% of the listed companies have a whistleblower policy compared to 20% five years ago. Another 8% said they did not have a policy but intended to introduce one, while 3% reported that they had no plans to introduce whistleblowing (Deloitte, 2011). Koreas ACRC Act also provides protection against financial or administrative disadvantages, such as the cancellation of a permit or license, or the revocation of a contract (Park , 2008). In conclusion, based on the philosophical approaches, employees should have a duty to blow the whistle. Therefore, whistleblowers need to under legal protection and have clear guidance on reporting procedures. Protecting whistleblowers from retaliation can (a) promote public sector accountability, (b) combat corruption, and (c) support a clean business environment. Whistleblowing protection policy has been widely implement in the Western countries. Recently, Asian countries also take whistleblowing seriously and reinforce their whistleblower policy.

The Effect Of Cartoon Violence Media Essay

The Effect Of Cartoon Violence Media Essay Research Question: Does the violence depicted in cartoons have a negative influence on young viewers between ages 3-5 in America, and does it promote aggression and/or violent behavior. Introduction: Nowadays it is a common belief that the violence portrayed in cartoons might have a negative impact on the behavior of young children. The main aim of this Essay will be to determine whether cartoon violence has a negative influence on the behavior of young children aged 3-5 in America or whether this assertion is merely a false presumption. If the claim is true, we will be considering any possible effects it may have on the behavioral development of those children in the future. My main scope of research will be consisting of various analyses of popular cartoon shows in the United States, along with various books, articles and online forums containing relevant information in order to aid me in providing a suitable solution to the research question. Many young children in America are believed to be spending an average of up to 30 hours of television a week  [1]  and the majority of their free time watching cartoons on television where they could be exposed to a variety of harmful scenes. Allowing young children to watch high amounts of cartoon violence might result in unwanted consequences and perhaps an undesired change in the behavior of the child. Presumably this is because the majority of cartoons that are displayed on the television contain some form of violent activity which could affect the undeveloped minds of young children in an undesired way, as well as possibly promoting violent behavior. Violence in cartoons can be extremely harmful to children of young ages as they have difficulties distinguishing reality from fantasy because their brain has not yet reached a state of maturity.  [2]  Americans are concerned because preschoolers social and emotional development could be negatively linked with cartoon violenc e and aggressive behavior.  [3]  While on the other hand it is believed by many people, especially by adults, that the violence depicted in cartoons has no serious or dangerous effects on young viewers in America which are worthy of concern.  [4]   This topic is worthy of investigation because the number of children being exposed to cartoon violence is supposedly increasing each day with the average rate currently standing around 1hour of television per day, most of which is made up of cartoons  [5]  . This could potentially result in aggressive and/or violent behavior by the preschoolers towards others in their surroundings. This information is worthy of notice because some of the most popular and most frequently watched cartoons have been featured to contain some of the highest amounts of violent and aggressive activity on television  [6]  which may have undesirable consequences on young viewers if overly exposed to such content. Accordingly this topic should be carefully investigated in order to be capable of preventing, and treating any unwanted outcomes of overexposure to violence in cartoons because investigation towards the effects of cartoon violence may be able to help prevent or minimize the development of vio lent behavior patterns among preschoolers in the United States. Development: Today it commonly known that many young children all around the world, including preschoolers in America, spend most of their day and a majority of their spare time watching the television. In fact recent studies have shown that in America, preschoolers alone were known to be watching an average of up to 30 hours of television a week.  [7]  It has been discovered that an average four year old child in America watches anywhere between 50 and 70 minutes of television a day, consisting mostly of cartoons.  [8]  This information is worthy of careful observation because some of these cartoons have been featured to contain some of the greatest amounts violent and aggressive scenes on television.  [9]  Research has shown that in-between years 1973 and 1993, over 90% of childrens weekend morning programs contained some form of violent activity, with an outstandingly high average of over 20 violent scenes per hour.  [10]   According to IMDB (Internet Movie Database) which is the third largest online database containing information mostly about movies and television programs and is considered to be one of most popular online entertainment destinations with over 100million unique users each month and over 41million registered users, where viewers are able to rate and comment on any television shows theyve watched  [11]  . Some of the top rated, and most frequently watched cartoons by preschoolers in America such as Teenage Mutant Ninja Turtles, Tom and Jerry, Ben 10, The Power Puff Girls  [12]  , à ¢Ã¢â€š ¬Ã‚ ¦ The list is endless and it is because of cartoons like these which are believed to contain some of the highest and most prominent levels of violent scenes from which the question on whether overexposure to such content may have any unwanted outcomes, arises. Among the most popular cartoon broadcasting channels were Cartoon Network and Nickelodeon  [13]  , which display all of the previously mentioned cartoons containing noticeable amounts of violence, and are mostly portrayed during Saturday and Sunday mornings when young children in America are mostly exposed to television. These cartoons which are frequently displayed and which contain violence are often those which get people of America worrying that overexposure to such content may result in an unwanted negative influence on preschoolers. Let us look at a summary of Tom and Jerry for instance. Tom and Jerry  is an  animated cartoon  , which is mostly focused on a rivalry between a  mouse  (Jerry) and a cat  (Tom) who chase each other throughout each episode which always contains some form of violence. Tom and Jerry is said to be  one of the greatest cartoons of all time.  [14]   It is a cartoon which was created in the 1940s and still today is considered to be one of the most popular and highly rated cartoons among young viewers in the United States according to IMDB scoring an outstandingly high 8.7 out of 10 score which was voted by viewers  [15]  . It is mostly displayed during prime time hours and on Saturday and Sunday mornings on Cartoon Network where it is mostly exposed to preschoolers in America. A Parents Guide section on the IMDB website where viewers and adults are capable of commenting on various television shows indicated how most viewers interpret the cartoon to be very violent and to contain dangerous weapons and abusive behavior towards animals and people. In addition there are times where the characters die at the end of an episode and come back alive in the next episode which may cause preschoolers in America exposed to the cartoon to get a false misinterpretation of death and the consequences of the actions displayed in the cartoon and in real life. In almost every episode of this show there is some form of violent activity where objects are smashed over either Tom or Jerrys head. Toms owner was very brutal and bizarre in the way he disciplined Tom. Many of the episodes feature Tom dying at the end, but he always came back in the next episode. Guns are used very frequently in the show,  but they never really show any real harm apart from blowing hair off or grazing the characters.  [16]   Despite the tremendous amount of violence which is displayed in the cartoon, it still is considered to be suitable, and is recommended for children of all ages. The most troubling thing of all is that Tom and Jerry is only one of many cartoons which portray such prominent levels of violence yet they are still recommended for all audiences. All of the previously mentioned cartoons (Teenage Mutant Ninja Turtles, The Power Puff Girls, Ben 10) all contain some sort of violence, usually in the form of aggressive physical force in order to prove a certain cause, or to defeat the evil characters. While examining the effects violence in cartoons on children, Haejung Paik and George Comstock found that all children, including preschoolers in America, demonstrated increases in violent behavior and manifested aggression when they were exposed to violent content from cartoons. Various studies conducted by the two have confirmed the suggestion that the aggressiveness of preschoolers increases after they have been exposed to a cartoon which contained some form of violent content, and also where the characters in the cartoons demonstrated aggressive behavior.  [17]   A Study conducted by psychologist Albert Bandura showed how this information which was gathered is linked with the social learning perspective indicating that preschoolers learn to behave by observing other people or characters in their surroundings and try to imitate how they would react in certain situations.  [18]   Bandura also found that the aggressive behavior which young preschoolers were demonstrating was mostly coming from violent cartoons. He concluded that children were behaving aggressively towards others because they tried to simulate the actions of the characters which they saw in those cartoons. He discovered that this behavior which the children had observed from the characters, had then been generalized into other forms of violent deeds by the preschoolers themselves such as aggressively playing with plastic swords and guns.  [19]   Bandura and Huston found that the observation of violent and aggressive acts in cartoons by 3-5 year old children in the United States, regardless of which character was involved and what connection they had with the child, was a sufficient condition for producing imitative aggression  [20]  for preschoolers. Moreover children who have been known to watch many cartoons containing a decent amount of violent activity are more likely to express some form of that aggression towards their peers or even adults, in contrast with those children who do not view much violent content in cartoons.  [21]   Bandura has conducted studies showing that those actions by the characters in cartoons which are rewarded are more likely to be remembered by the preschoolers, rather than those which are punished.  [22]   A report by the NTVS (National Television Violence Study) showed how almost 70% of violent acts in childrens cartoons did not result in any harm or pain to the characters who were involved. Another study also showed how less than half of the childrens cartoon shows had any form of punishment for these violent and aggressive actions of the characters.  [23]  As a result the violence which young preschoolers view from cartoons on the television may give them the wrong impression of what the outcomes could be in real life and in a real-life situation. The preschoolers are able to see how in most cartoons when an act of violence is implicated by one character towards another, the one who has demonstrated a violent or aggressive act towards the other character does not get punished for his/her actions in most cases, and does not suffer any consequences. In fact, in the cartoon Ben 10, the main character (Ben) destroys large amounts of the city in some situations including public and private property and inflicts damage in order to capture the villain, this mass destruction always goes unpunished, which may leave a false impression among young viewers that just because one bad guy was caught might approve or act as a justification for the destruction of other peoples property or hurting others. In fact the most common way of teaching moral lessons by protagonists in cartoons is by aggressive or violent acts.  [24]  This type of behavior is often rewarded and the character is considered a hero when he defeats the bad guy by using various forms of physically aggressive force such as the Power Puff Girls, who always inflict severe amounts of damage with their super powers in order to defeat the villain/s and are always considered heroes and are praised after every episode. Such cartoons in which the acts of violence are rewarded although in some cases are considered to be extremely harmful or pain inflicting, mislead the young children in perceiving those acts of violence as the right thing to do. By watching how the characters can almost always get away with it, and seeing how that sort of behavior is usually rewarded in the cartoons, the preschoolers in America might get the wrong impression of how they should be reacting in specific situations, and how they should be treating and behaving around others in their surroundings. Children often view the characters they see on television as their role models. They consider them to be heroes and observe how they are rewarded and praised for committing violent acts as well as possessing not only very aggressive attributes, but the characters also consisted of very attractive and appealing qualities as well.  [25]  . This leads preschoolers to draw conclusions that the aggressive behavior by their favorite characters is justified since there is no form of punishment, or consequences to show that it is wrong, as a result the 3 to 5 year old children have an increased motive to try and reproduce this behavior.  [26]   Many people fear that overexposure to cartoon violence may have long term effects on preschoolers behavior in America, especially if they are consistently being overly exposed to violent content in cartoons at such an early age.  [27]   There are many different theories suggesting what possible effects overexposure to violence in cartoons could have. Professor Dolf Zillmann developed his excitation transfer theory which suggests that while children are watching television or cartoons containing violence, they suddenly feel a need to transfer negative energy towards something/someone else, resulting in antisocial behavior and perhaps inflicting damage to other children in their environment.  [28]  Another famous theory founded by Professor George Gerbner was the cultivation theory which indicates that overexposure to television increases the likelihood of a mainstreaming effect where young children might confuse what they see as a twisted representation of the real world and real-life situations,  [29]  Which in turn may result in children developing a misinterpreted view of violence in the real world.  [30]  John Flavell, an  American psychologist, discovered that the understanding which preschoolers p ossess regarding whether the cartoons they watch on the television are real or imaginary is either very limited or not present at all. Meaning that there is a very high possibility for those young children to confuse reality from fantasy and comprehend what they see from cartoons as real.  [31]  Accordingly it has been discovered that 6-7 year old children had difficulties understanding the distinction between real world capabilities and those portrayed in cartoons and that they appear to have difficulty understanding television conventions that violate real-world possibilities.  [32]  We can form judgments from the previous findings because if 6 and 7 year old children arent fully capable of understanding the conventions on television and linking them with the real world, then preschoolers, being of a much younger age and generally unaware of the meanings of the events taking place in cartoons, would have an even poorer understanding of what they are watching and what possi ble connections it may have with the real world. It has been discovered that when a specific character in a cartoon exhibits aggression or acts violently towards another character, and at the same time provides a clear explanation justifying the reasons for his/her actions by the use of words, was far too intellectually advanced and overly complex for young children in between ages 3-5 in America to interpret and understand completely.  [33]  This may leave the preschoolers with a false memory or intuition of only an aggressive or violent act by one character towards another without any reasoning or justification involved. In order for young children to become fully capable of understanding the reasons behind the actions of the cartoon characters and their intentions, they need the assistance of an adult who is willing to explain the means of the situation and why the use of aggression should or should not be punished, and what possible consequences would be necessary to the characters who have demonstrated some form of aggress ion towards others.  [34]   Ronald Drabman and Margaret Thomas found that children lose all forms of sensitivity and feelings towards victims in cartoons by the time they leave preschool,  [35]  which could mean that the young 3 to 5 year old children are finally becoming capable of distinguishing reality from fantasy, and that they are becoming aware that the cartoon characters are not real. While on the other hand this information could mean that the children have lost interest or possibly gained the wrong impression of the consequences of the actions of the characters. E.g. if they watch a cartoon in which one character shoots another character, and the other character does not receive any injuries of any kind then the children may mistake guns for being incapable of inflicting any damage to other people in real life which could lead to serious consequences. While looking at the unrealistic capabilities of most characters from cartoons, in their fantasy worlds, we cannot really determine whether this violence is considered harmful to young children. Even though not all television networks and adults, especially parents approve that they are comfortable with the amount of violence depicted in cartoons, many older and mature people who watch adult television comprehend cartoons and fantasy as something which has nothing to with extreme violence what so ever, and so they do not find young children being exposed to this type of content worrying.  [36]   In fact Some of the worlds largest and most famous television networks such as Warner Bros. also characterize cartoon episodes to be a reflection of good versus evil that particularly underline the importance of loyalty and how punishment for being selfish is necessary under certain circumstances.  [37]  Consequently the violence which occurs when the good characters have to defeat the evil characters is justified because it is the morally correct thing to do, and these cartoons try to pass on the message how in order for a whole community to feel safe and enjoy their lives, some people have to suffer and be punished. Research shows that when children are able to interpret a cartoon with real life and compare the scenes which occur in the cartoon with real life situations, then there is a greater chance for the child to demonstrate aggressive behavior. Whilst on the other hand if the Childs understanding of the cartoon is rather poor and in their eyes is seen as unrealistic, then the chances of the preschooler showing any forms of violence or aggressive behavior, is significantly lower.  [38]   Research is continually proving that children in America between ages 3 and 5 do not completely understand the meaning of the cartoons they watch and that their apprehension of the shows they are being exposed to is very poor and could remain that way all the way through to until they are 8 years old.  [39]  By looking at this information we can conclude that because preschoolers have a poor understanding of the meaning and the plot of the cartoons which they are watching, the chances of inheriting any unwanted aggressive or violent behavior from those cartoons by the preschoolers will be significantly lower. A study performed by Hodapp showed how 5 and 6 year olds could not recall what they had learned while watching educational programs and how they were simply incapable of performing and putting those skills to action in real life in order to help themselves in difficult situations.  [40]   Therefore this leads us to a conclusion that preschoolers, being of a younger age and not as intellectually advanced as a 5 or 6 year olds, may also be incapable of interpreting the actions they see in violent cartoons. So as a result they will not acquire any negative influences or bad behavior from watching cartoons containing violent and/or aggressive scenes. Moreover the National Television Violence Study (NTVS) reported that for all cartoon programs, just over 30% of the characters who demonstrated some forms of violence in cartoon shows, also possessed some good and sympathetic attributes such as helping and caring for those in need  [41]  , which could be beneficial for preschoolers in America and teach them to exhibit concern and empathy for others in their surroundings. Judging by their age, preschoolers have been proven to have a relatively high ability of drawing conclusions about moral reasoning  [42]  such as recognizing and determining when the character has acted selfishly or whether their actions are morally wrong.  [43]   The preschoolers in America are known to be capable of identifying the difference between morally acceptable and unacceptable behaviors in society.  [44]  Meaning that they are aware of the rights and welfare of others in their surroundings and how they should be treated equally and with respect. In addition the investigators of this topic believe that 3 to 5 year old children are fully aware of the distinction between socially acceptable and socially unacceptable behavior and how they are capable of making judgments based on whether it is real life situation of something theyve seen from a cartoon.  [45]   This understanding of such situations at an early age may aid young preschoolers in finding a balance between the violence they view in cartoons and real life situations and it may not result in a negatively affected behavioral development in the future. Conclusion Does the violence depicted in cartoons have a negative influence on young viewers between ages 3-5 in America, and does it promote aggression and/or violent behavior. answer the research question. Throughout this investigation we have discovered that children between ages 3 and 5 in America may have difficulties when attempting to differ reality from fantasy which might intensify or negatively stimulate the preschoolers motive to act and behave differently and aggressively towards others in their surroundings. However we cannot conclude that a preschoolers aggressive or violent behavior is the result of being exposed to violence in cartoons. In order to make such assumptions we must first take into consideration the childrens perception of the violence depicted in those cartoons and the way in which the preschoolers understand what is happening and why. Therefore we cannot confidently say that the children will show similar behavior in the real world only because the characters may have acted aggressively or violently in the cartoons. When we focused on the most popular cartoons among preschoolers in America we found that they are clearly violent and how they might potentially influence the behavior of the young children in a negative way. However we also found that some of the acts of the characters could teach the preschoolers in America to act morally and to apply the skills they observe from television in real life which could be beneficial. In order for us to summarize the effects of cartoon violence on preschoolers in America it is crucial that we first determine how well the children understand and what they learn by watching cartoons. We found that if the children are capable of differentiating the transgressions which are present in the cartoons from those in real life and if they realize a distinction between socially acceptable and socially unacceptable behavior which they view in cartoons, then cartoon violence would not have such a negative impact on the behavior of the preschoolers as assumed. All in all cartoons which portray large levels of violence and aggressive activity will continue to do so and will remain a popular source of entertainment among the 3 to 5 year old viewers in the United States. The children will continue to spend most of their free time watching these cartoons which will perpetually be displayed on television during prime-time hours and throughout childrens weekend morning shows. Adults, especially parents in America play a vital role in influencing the impression preschoolers obtain by observing potentially harmful scenes in cartoons and the violent actions portrayed by the characters as an act of justice, and determining the moral and social acceptability of those actions. All in all the impact that overexposure to violent or aggressive content has on the more vulnerable audiences in the United States such as 3 to 5 year old children will remain unresolved as we have found evidence supporting both sides and various different views towards the topic and the possible effects which cartoon violence might have on preschoolers in America. I would suggest that adults watch cartoons alongside the children as they will then have the opportunity to answer any potential questions the children may have, and with the aid of an adult the children may interpret and gain a more clear understanding of the motives and reasons for the violent or aggressive actions which have been depicted by the protagonists in cartoons, therefore minimizing any possible unwanted outcomes. Word count approx = (4258)

W.B. Yeats Poetry Essay -- W.B. Yeats Poet Poem Essays

W.B. Yeats' Poetry Many literary critics have observed that over the course of W. B. Yeats’ poetic career, readers can perceive a distinct change in the style of his writing. Most notably, he appears to adopt a far more cynical tone in the poems he generated in the later half of his life than in his earlier pastoral works. This somewhat depressing trend is often attributed to the fact that he is simply becoming more conservative and pessimistic in his declining years, but in truth it represents a far more significant change in his life. Throughout Yeats’ career, the poet is constantly trying to determine exactly what inspires him; early on, in such poems as â€Å"The Lake Isle of Innisfree† and â€Å"The Wild Swans at Coole,† Yeats obviously looks towards nature to find his muse, thereby generating idyllic pastoral scenery that is reminiscent of the nature-based poetry of Wordsworth. However, his later works are darkened not by his own perspective, but by the fact that h e is no longer certain that nature is truly the fountain that he taps for inspiration. A number of his later poems, such as â€Å"Leda and the Swan† and â€Å"The Circus Animals’ Desertion,† employ symbolism and metaphor in order to reflect the author’s battle to find his true source. Yeats spends his career dealing with this conflict, and he eventually concludes that while nature itself may have been the source of the general ideas for many of his poems, the works themselves came to life only after he reached into the depths of his heart and sought the fuel of pure human emotions and experiences. Ultimately, he discovers that the only true inspiration comes from the trivial and mundane influences found in everyday life; the purest poetic inspiration is humanity itself. .. ...ho came before him. To accomplish this, he had to determine where to find inspiration beyond, and thereby stronger than, nature. He ultimately realizes that he was looking at this inspiration the entire time without actually seeing it. It does indeed lie â€Å"in the deep heart’s core,† where he finally discovers â€Å"the foul rag-and-bone shop of the heart.† Primary Sources M.H. Abrams et al, eds. The Norton Anthology of English Literature, 7th ed. NY: Norton, 2000. Pgs. 2092-2120. Secondary Sources Gayatri Chakravorty Spivak. â€Å"Principles of the Mind†: Continuity in Yeats’s Poetry. MLN, Vol. 83, No. 6, Comparative Literature. (Dec., 1968). David Ward. Yeats’s Conflicts With His Audience, 1897-1917. ELH, Vol. 49, No. 1. (Spring, 1982). Virginia Pruitt. Return from Byzantium: W.B. Yeats and â€Å"The Tower.† ELH, Vol. 47, No. 1. (Spring, 1980).

Overhead In County Slogi and Woman Work :: Woman Work Maya Angelou

"Woman Work" by Maya Angelou and "Overheard in County Sigo" by Gillian Clarke In this essay I am going to discuss two poems. "Woman Work" written by Maya Angelou, is about a woman who works all the time and just wants to rest. The second poem is called "overheard in County Sigo" written by Gillian Clarke which is about a married woman having a conversation with her friend about her life and looking back at what her ambitions were. "Woman Work" is a regular 5 stanza, rhyming poem, It is set in southern USA. We know this because of the way she talkes "The cane to be cut" Cane is grown in southern USA, "I gotta clean up this hut" Hut is what she calles her house "And the cotton to Pick" cotton also grows in USA. It's about this womanwho's either single or doesn't get any help from her partener/husband. She's always doing something, looking after the children - "I've got the children to tend", housework - "I gotta clean up this hut", shopping - "The food to shop" or farmwork, - "The cane to be cut", "And the cotton to pick". "Overheard in County Sligo" is another regular 5 stanza, rhyming poem. It is set in Ireland. It is about a married woman who "married a man from county Roscommon" and she's talking about what her ambitions were - "I had thaught to work on the Abbey Stage" "or have my name in a book". It doesn't sound like she's happy but she won't leave - "the freedom's there for the taking" but she never went. There are several themes in "Woman work", one of them being Work. We can see this in the first stanza . She lists all the things she's got to do. Another theme being lonleiness. We can see this by the fact that she only mentions her children there, she may want someone to talk to her or help her with all her work. Mainly she just wants a rest. The theme in "Overheard in county Sligo" is basically life, it's all about a woman having a conversation with a friend or someone she knows and someone else just happend to be listening. The housewife is telling her friend about herself, and the fact that she wanted to leave her life but she never did - "the freedoms there for the taking" In "Woman Work" the poet Maya Angelou has made it so the reader can see a womandoing all this work in the reader's head, and how life must have been like for her.

Nike Executive Summary

Is Nike Worth the Buy? Thomas Senyard Issue It has been a week since Nike’s analyst meeting in which management unveiled a plan to revitalize the company. Kimi Ford wonders, is Nike a good buy for her mutual fund? Background Nike’s recent market share has been declining. The new strategy that management introduced plans to develop a better mid-priced shoe, to push their apparel line and to put more effort into expense control. Lehman Brothers say that Nike is a strong buy, but UBS Warburg and CSFB analysts recommend not buying right now.Analysis There are several different methods that can be used to find the WACC and use it to decide whether a stock will be a good buy or not. The Earning’s Capitalization Model is not appropriate in this case because it does not work well for growing companies, as Nike is trying to do, and the Dividend Discount Model has several subjective inputs making it inferior to the CAPM method of determining WACC. Using this method Nikeâ⠂¬â„¢s WACC is found to be 9. 8%.Using this Nike is found to have very good returns on capital, with a reasonable amount of debt, at not too high of a cost. This WACC figure is higher than the one that Ford used, but it still shows us that the stock is undervalued, but by only about $15. This leads to a recommendation that Ford’s mutual fund should add Nike to its portfolio, and from the financial and debt ratios calculated, we get information that says Nike should continue to grow to higher stock prices after reaching the price it was valued at today.