Free Essay on Conrads Heart of Darkness - Human or Humane? :: Heart Darkness essays

Heart of Darkness: Human or Humane?  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Upon reading Heart of Darkness we are immediately struck with the issue of the â€Å"nature of man†, and what it means to be human or humane. To be human means to have a mind, to be living, and function as a primate. To be humane on the other hand means to be tender, compassionate, affectionate, kindhearted, and empathetic. It is often assumed that to be human means to be humane, but as Marlow learned on his excursion through the dark jungle of the Congo, one has nothing to do with the other. Marlow’s first taste of man’s true self as he saw it, began when he saw the six man chain gang, as was referred to in the book, six black men chained together obviously being treated as inferiors, almost as slaves. â€Å"I could see every rib, the joints of their limbs were like knots in a rope;each had an iron collar on his neck, and all were connected together with a chain whose bights swung between them, rhythmically clinking.† (Conrad, pg. 81) Upon seeing this atrocious sight of men being treated as savages, Marlow compares the white men who are leading these chained up men, to devils, by remarking that he had seen devils, but never devils who drove other men like cattle. Men who were no different then themselves, except in the color of their skin. As Marlow continues down the Congo, he begins to reflect upon the river, as the river of truth and reality, because as he transcends down it, his ability to find the truth in any situation grows. With every turn, he learns that mans inhumanity to his own kind is man’s greatest sin. On page 106 Conrad talks about how Marlow felt when he was proceeding towards Kurtz’s station, and he explains that he{Marlow} can feel the past, among the overwhelming realities brought upon by the river, the trees, and the silence. â€Å"There were moments when ones past came back to one, as it will sometimes when you have not a moment to spare to yourself;but it came in the shape of an unrestful and noisy dream,remembered with wonder amongst the overwhelming realities of the strange world of plants,and water, and silence....When you have to attend to things of that sort, to the mere incidents of the surface, the reality- the reality, I tell you-fades.

Women and Full-Time Employment

Phoenix Material Issue Analysis After reading the selected critical issue, use the following questions to analyze the issue. The word count for individual questions may vary but your responses should total 1,200- to 1,400-words for the entire worksheet. .1 What are some of the strengths associated with the Pro side of the Issue? What are some of the weaknesses? During the Pro side of the issue of women opting out, one of the strong points of the argument was that women were choosing to opt out of working once hey began having families.Although we live in a time where men and women both are the bread winners on the homes, the women are still the ones who feel as If they have to stop working and stay at home all of the time to take care of the children. If the husband is the one making all the money for the household, the wife will decide to â€Å"choose† to quit their jobs because they feel as if thing are being taken care of on the financial front and they are needed at home t o take care of the children. A weak point Is that If a woman wants to make the choice to continue working, they should array a man who is considerably younger or considerably older than they are.An older man is said to have been working longer and will have the financial means necessary to keep up with a household. Women who do have kids will be able to choose to quit their Job because there is no need for extra wages to be coming In. If they decide to keep working they can then choose a part time job where they can be at home with the kids during the day while the father is at work, and work during the night while the kids are at home sleeping and under the care of the father.What are some of the strengths associated with the Con side of the issue? What are some of the weaknesses? In the debate on the Con side, a strength of the argument made Is that women are not opting out, they do not have choices or options. They are torn between being a nurturing mother, or having a strong car eer. In a lot of these career paths, the debate is to whether or not they are family friendly, or very flexible. The women feel the need to be at home taking care of the child and making money to support the family.One of the weak points to this side of the argument Is that a woman may not have the desire to be with the child at the earlier stages of the child's life. For some women, that desire or the nature to be with the child comes at a later time, when they feel the child is beginning to really develop. Also, a point was made that there is a case of absent husbands, which Just means that the woman who shares the Job burden with the husband never gets to spend quality time with him.Whenever she is home with the child, he is at work and when she is going to work, then he is Just coming in from his Job. The only solution that loud possibly be made in order to spend time together is to get a schedule where the parents are both working at the same times and maybe hire a babysitter o r a nanny to lad In caring for the child while the parents are away at work. This way, both of the parents are free to work and will still have time when they come home to wind 1 OFF . 3 Based on the statements presented in this critical issue, which author do you agree with?Provide supporting evidence. I am a little on the fence as to which side to agree with because while I feel that women do choose to stop working or angered to part time working when their children are born, I still think that it is possible that a lot of women do not get to work in a career where they can have both a family and a good strong career. In a lot of today's careers, a person needs to be flexible and needs to be able to give their Job 100 percent which Just cannot be done if there is a family that needs a parent.In some situations, a man will stay home while the woman goes to work, and there is gender equality, but a lot of the time this is not to be the case. Although women had to fight to have the c hoice to work, there re a lot of men who still think the woman's â€Å"place† is at home taking care of the kids and doing the housework. Some men may tell the women that it is their choice to work, but it really is not much of a choice when there are no other options as far as taking care of the children.I agree that not a lot of Jobs offer flexible schedules for those who have families, and when a person has to adjust their schedules frequently, people may see it as giving them favors. The first argument stated that we are going back in time instead of progressing, which I do not really agree with, so I agree more tit the second statement that was presented. Today is no longer Just a â€Å"man's world†, and women are wanting to be standing as equal. .4 Explore two other roles that can be acquired during early and middle adulthood, such as through parenthood, romantic relationships, and career.How have these roles changed through the past generations? One of the roles that has changed in the past generations is the one of being a caregiver. Seeing how more women are making it in the career fields, there are some men out there who are taking care of the home while the woman goes off to work and takes care of finances. It was said to be the woman's role to stay home and take care of the home as well as the children, but times have certainly changed. In some cases, both parents are working while the children either have babysitters, or they go into a day care facility.Getting and staying married is another role that has changed through the years. In the past, even though the couple are no longer happy, they would stay married. In this case, it is no longer the same once the couple are not hashing out their differences. They are quick to leave once there is no more emotion left to try to patch things up in the relationship. 5 What psychological adjustments are made during early and middle adulthood to adapt to aging and changes in life style? How do es this affect development?For a woman, there are different psychological adjustments when it comes to adapting to age and changes in one person's lifestyle. A woman will have to go through many bodily changes that they may not be ready for, especially if someone has not explained to them what to expect and what is going to happen. Men go through their own bodily changes, but the psychology of it all for boys and girls are different. As need to do something â€Å"meaningful† or even sometimes a bit reckless. Not all people go through the same stages, and sometimes people will go through these stages at different times in their lives.When people are growing up, they have to mentally prepare themselves for what they will be going through. Instead of being afraid and running away from the change, a person needs to prepare and welcome the change because it will be the beginning of a new period in their lives as they continue to grow and develop. While there are some things that a person will go through as they are developing, there will be things that a person goes through that can occur at any period of time.

Complexities of farming essays

Complexities of farming essays The complexion of farming is changing radically. The land cannot support as many farm families as it did in an earlier time. Small farms are being consolidated into larger ones. General farms, with several kinds of crops and a barnyard of farm animals, are yielding to specialty farms that concentrate on a single major crop. Family farms are declining; corporate farms are increasing. Efficiency is growing. Crops are changing. Techniques are improving. Just as the train, tractor, truck, and airplane changed farm life in the past, the computer and robotics are expected to change farm life in the future (AOL, 1997). And the outcome of this is that during the early 1980's and continuing, the farmer's source of income is indeed being stripped from him. What was once the only means of survival for these farmers, has now become distant memory. Farming techniques are undergoing tremendous changes. Farming will surely become more efficient throughout the world. It will also become more scientific and, in the process perhaps lose some of its romance. People who formerly lived on farms and have fond memories of their rural childhood will barely recognize the new farms. For farmers of the future, it will not be enough to know how to drive a tractor and plow a straight furrow. Farmers must change with the industry, as it becomes increasingly more sophisticated. The farmer must become more of a specialist to compete in the marketplace. This is a reason why many of today's farm families are on a decline; that is, that today's farmers are not able to purchase the latest machinery or equipment, for they have to be cautious about where they put their money. The 1980's sometimes referred to as the "farm crisis" decade of the 1980's, while the 1970's were referred to as the "boom years". It was in this time period that farms expanded in size and farm numbers dropped. But in the 1980's, two unusual things happened. First, older farmers seemed to stay...

Verb Agreement with Number

Noun/Verb Agreement with Number Noun/Verb Agreement with â€Å"Number† Noun/Verb Agreement with â€Å"Number† By Mark Nichol When a sentence begins with â€Å"A number of,† should the verb that follows be singular, or plural? For example, when a sentence refers to a number of objections being raised, is was correct, or should you use were? In this case, number stands in as a vague reference to the quantity of objections, but the objections themselves are the focus of the sentence: â€Å"A number of objections were raised.† (This last sentence is passive; it might be better to construct the sentence more actively by identifying and emphasizing those who objected: â€Å"Community members raised a number of objections during the public-comments period.† Occasionally, though, the identity of the actor or actors is irrelevant, or the writer wishes to deemphasize or disguise their identity. That’s why passive construction isn’t categorically wrong it’s merely less direct.) However, when the sentence begins with â€Å"The number of,† the verb that follows should be singular: â€Å"The number of chairs available is 500,† for example, is correct, because the subject of the sentence is number, not chairs, and number is a singular noun. (Of course, â€Å"Five hundred chairs are available† avoid starting a sentence with a numeral is more direct and concise, but, again, sometimes a more relaxed syntax is desirable.) The difference may seem negligible, but consider that in an â€Å"a number of† construction, though the plurality of phenomena in the sentence is important, the identity of the phenomena objections, in the first example above is the essential information. Likewise, in the second example, the reader needs to know what objects the stated quantity refers to, but the point of the sentence is the quantity; hence, number is the key word. The same principle applies when the sentence begins with the expletive there or here, followed by a verb: â€Å"There are a number of objections† and â€Å"Here is the number of chairs you requested.† Again, these sentences are not necessarily ideally constructed, but when you need to write in such a syntactical style, remember, â€Å"A number . . . are† and â€Å"The number . . . is.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:5 Uses of Infinitives50 Idioms About Fruits and Vegetables48 Writing Prompts for Middle School Kids

Health Care in Colombia Essay Sample

Health Care in Colombia Essay Sample Medicine in Colombia Essay Example Medicine in Colombia Essay Example Colombia is a developing country located in the northern part of South America. The country experiences regular social and economic difficulties such as the armed conflict in the 20th century and the current illegal drug trade. This state of affairs also contributes to high rates of disease transmission and health risks among the country’s major population groups. Colombia is selected for the analysis as it is reasonable to determine the impact of the above and other negative factors on the health condition of various gender and social groups. Moreover, it is necessary to examine the effectiveness of the governmental measures aimed at minimizing the transmission of diseases. Healthcare System in Colombia Finally, the relevant nursing implications should be formulated. This will allow determining the key health priorities and the corresponding interventions necessary for addressing the existing challenges. In general, the health situation in Colombia is very difficult, but it can be improved considerably if proper interventions are designed. Location/Geography Colombia is located in the northwestern part of South America. It borders with the following countries: Panama, Brazil, Venezuela, Peru and Ecuador. It also has maritime borders with other countries. There are six major environmental regions in the country. They are very different according to their climate characteristics. The regions include both the Andes mountain region and the Amazon rainforest one. Colombia also corresponds to the Ring of Fire – the region of the world where substantial volcanic eruptions occur regularly. It creates substantial risks for the population, and the government has to direct major resources towards preventing the potential negative consequences. There are many large rivers in the country. The main ones are Cauca, Magdalena, Atrato and Guaviare. The problem of deforestation also exists, but its scope is lower in comparison with other countries from this region. Population The current population of Colombia is approximately 48 million people. Colombia is the third most populated country in the region (after Brazil and Mexico). The country is characterized by the stable increase of its population over the recent years. Government Colombia is the traditional presidential democratic republic. This form of the government is included in the country’s 1991 Constitution. The usual division of powers into the legislative, executive and judiciary branches is present in the country. The President of Colombia performs the functions of both the head of state and government. In such a way, he/she utilizes the opportunities of the executive branch to the maximum possible extent. Congress represents the major element of the national legislative branch. It has two Chambers: the Chamber of Representatives and Senate. Four-year terms are used for selecting both representatives and the President. There are four high courts in the country that form the major element of the judicial branch. The country is divided into 32 administrative departments and one capital district. Local governments are organized in all departments, and concentrate on satisfying the needs of the local population. Economy The Colombian economy has demonstrated high rates of economic growth in the 20th century. The country has become much more urbanized and industrialized than in previous historical periods. The current national GDP is $377.7 billion (The World Bank, 2015). The country is characterized by stable and positive rates of economic growth. They are presented in Fig. 2 (Trading Economics, 2015). The country is characterized by a sustainable economic growth. Although the rates of economic growth are not significantly high (the maximum rate is 2.7%), the country has all chances to avoid recession as of the previous several years, and the overall standard of living tends to increase. The largest fraction of the country’s GDP is generated by insurance, finance, real estate, and business services. At the same time, the impact of manufacturing and construction industries is also considerable. Moreover, taxes in Colombia are high, and they do not allow actual and potential entrepreneurs to receive the desired amounts of profit. It also contributes to the growth of illegal drug trade in the country and similar problems. Despite these economic difficulties, the country’s GDP per capita has a stable and positive dynamics. It is presented in Fig. 3. The population’s standards of living tend to increase. Taking into account that the country’s population also increases, Colombia shows a very serious economic progress. However, the current GDP per capita is around $4,500, and it is a comparatively low level even for developing countries (Trading Economics, 2015). It means that Colombia should facilitate its economic development to reduce the gap between its economy and those of developed countries. Colombia enjoys a strong position in terms of developing alternative sources of energy. Renewable sources constitute the largest fraction of energy produced in the country. In particular, hydroelectric generation is well-developed in the country. Colombia has one of the most efficient green energy sectors in the world. However, the innovation potential in other spheres of the national economy is still low. Thus, the Colombian government tries to minimize the existing misbalances of the national economy through declining the fraction of illegal trade and balancing the interests of the private and public sectors. However, the substantial fiscal burden does not create favorable conditions for the national entrepreneurial development. Therefore, further reforms in this sphere as well as a more productive cooperation with international partners and organizations are required. State of Health The current state of health in Colombia is not optimal even in comparison with other developing countries. The current life expectancy in Colombia is equal to 78.1 years. More specifically, it is 81.0 years for women and 75.1 years for men (WHO, 2015). The major causes of deaths in Colombia include coronary heart disease (17%), violence (11%), stroke (8%), lung disease (6%), and influenza (5%). HIV/AIDS is the 19th cause of death in the country. The current healthcare expenditure per capita is $533 (The World Bank, 2015). Although it is much lower than that of the developed countries, it is better than in many neighboring developing countries. Colombia also has unsatisfactory rates of cancer development in the country. The most common types of cancer include prostate cancer (16%), breast cancer (13%), stomach cancer (13%), lung cancers (11%), and cervical cancer (9%) (WHO, 2015). In comparison with other countries, Colombia has a weak position in relation to diseases associated with other neoplasms (8.6%), and it is the third largest level of this disease in the world. Colombia has a strong position in relation to oral cancer (1.5%) and uterin cancer (1%) (WHO, 2015). The smoking percentage is 31% among males and 5% among females. This level is much lower than the average one in the world. Thus, the health state regarding smoking is satisfactory. The obesity percentage is 16.1% among males and 25.7% among females. These levels are also satisfactory in comparison with other countries of the world. However, the current happiness score based on people’s subjective assessment of their living conditions in Colombia is 6. 5, which makes it an average result compared to other countries of the world (WHO, 2015). The probability of dying between 15 and 60 is 148 per 1,000 for males and 73 per 1,000 for females. The life expectancy at birth is equal to 75 years for men and 81 years for women (WHO, 2015). In general, women have much better health in comparison with men. Malaria is a serious health problem in Colombia. The country’s population has the following epidemiological profile. 15% of the population are characterized by a high transmission (1 case per 1,000 people) and 8% of the population are characterized by a low transmission (1 case per 1,000 people) (WHO, 2015). Taking into account this situation, the national healthcare agencies should be more oriented towards preventing the occurrence of such epidemic threats in the future. Tuberculosis is also a serious problem in the country. Although its rates tend to decline, they are still below the satisfactory level. The dynamics of tuberculosis in Colombia is presented in Fig. 4 (WHO, 2015). The country has achieved a substantial progress for the previous 10 years, but the number of tuberculosis patients is still comparatively high. Violence is highly widespread in Colombia. It is the second major cause of death in the country. Moreover, the rates of violence are the seventh highest in the world (WHO, 2015). The annual number of deaths in Colombia caused by violence is equal to 18,075, and constitutes more than 10% of total deaths (WHO, 2015). The death rate is 37.6 per 100,000 of the population being among the highest in the world. One of the possible indirect causes of violence in the country is the illegal drug trade in Colombia. As the government is unable to reduce the distribution of drugs in the country, this social aspect remains almost unregulated. Criminals prefer using violent methods to achieve their objectives. Moreover, criminals often use Colombia as a center of the drug distribution to other countries and regions of the world. Road traffic accidents are also widespread in the country. They constitute the sixth major cause of deaths in Colombia. The annual number of deaths because of road traffic accidents equals to 7,813 (4.6% of the total number of deaths) (WHO, 2015). The age adjusted death rate in Colombia is 17.05 per 100,000, which makes it approximately the average level compared to other countries of the world. Culture/Traditional Medicine Culture is both diverse and well-developed in Colombia. Due to the country’s geographical location, it experiences the impact of many cultures and traditions. Both European and Native American views are widespread and coexist with one another. Moreover, in this environment, new cultural approaches are applied. The national Ministry of Culture is responsible for solving the most urgent problems in this area as well as promoting Colombian culture abroad. The national culture reflects the current social and economic trends such as globalization, migration and industrialization. Colombian culture both experiences the impact of other cultures and affects the global cultural environment. The most well-known writer from Colombia is Gabriel Garcia Marquez. He is a Nobel Prize winner and one of the most influential novelists of the 20th century. The most popular music genres in Colombia include salsa, pop, rock, cumbia, etc. Shakira is the most famous Colombian pop-singer. Colombian music is very popular in the world because an effective cooperation between the private and public sectors exist in this context. Colombian cuisine is very different from cuisines of other countries. It includes many tropical fruits, soups, unique desserts and beverages such as coffee, cholado, and juices. Football, motor racing and boxing are the most popular kinds of sports in Colombia. In general, the country is well-integrated into the global sports system. Traditional medicine is very popular in Colombia both for historical reasons and due to the comparatively low economic level of the population. Around 40% of the Colombian population relies on traditional medicine in various forms. It is the most popular kind of healthcare in the northern part of the country. Homeopathy has been recognized by the government as a legitimate system of medicine since 1905. The standardized requirements were implemented by the government in 1914 (WHO, 2015). In general, traditional medicine principles continue being highly popular in the country. They are of high demand not only among the members of the lower classes but also other social groups. Healthcare System and Delivery The healthcare system in Colombia is based on the close cooperation between the government and non-government agencies. The government performs the majority of controlling functions and organizes the work of other stakeholders. Non-governmental organizations are free to introduce innovations and realize independent projects as far as they do not contradict the existing norms and regulations. The general supervision of the healthcare industry is provided by the Ministry of Health and Social Protection of Colombia. It aims at providing the universal access to healthcare services for all Colombian citizens. It participates in all social projects that are related to healthcare issues. It tries to organize the public policy initiatives in an optimal way. The Ministry of Health and Social Protection is responsible for presenting and advocating for the national interests in the sphere of healthcare. The ministry investigates the long-term trends related to the quality of healthcare and life and designs the corresponding interventions. Colombia experiences problems with the availability of nurses in the country. The current ratio is 1 nurse per 1,000 people (The World Bank, 2015). As the Colombia’s population is equal to around 48 million people, the number of nurses is around 48,000 professionals, and this does not allow satisfying the total demand for nurses and care in the country. The fraction of physicians in the country is lower in comparison with nurses. This situation is typical for both developed and developing countries. There is no need to educate and train as many physicians as nurses due to the specific structure of demand for healthcare services. The current number of physicians is 0.7 per 1,000 people (The World Bank, 2015). It means that the current number of physicians is around 33,600 professionals in Colombia. It seems to be satisfactory and adequate regarding the existing healthcare issues and threats in the country. Colombia has a centralized system of nursing education. Licensure and similar functions are performed by the Ministry of Health and Social Protection while the nursing education is mostly organized by the Ministry of Education. In general, the government is able to regulate the performance of both of these Ministries in a way to achieve the maximum possible synergic effect. Both Ministries orient not only to the current level of healthcare needs but also to the expected future state of consumer demand. The government tries to allocate the available scarce resources rationally to promote the social well-being of the population. Colombia does not have a well-established network of healthcare organizations and tries to integrate its operations in the global healthcare system through cooperating with international nursing organizations. These include the Academy of Medical-Surgical Nurses, the Association of Child Neurology Nurses, the Emergency Nurses Association, etc. Colombia aims at expanding its cooperation with international nursing organizations. Health Priorities Colombia has several health priorities that should be addressed in the near future. It means that these issues require the close attention and the effective coordination of efforts between the public and private sectors. The first health priority is minimizing the spreading of coronary heart disease as it causes around 17% of all deaths in the country (WHO, 2015). It seems that the complex national strategy should be implemented to solve this problem. The government should increase its funding of healthcare initiatives related to dealing with the causes and effects of coronary heart disease. Consequently, healthcare providers should develop innovative mechanisms to address this problem. The second health priority is minimizing the scope of violence in the country. It is a very serious problem because violence causes around 10% of deaths in the country, and the scope of violence is among the largest in all countries of the world (WHO, 2015). This problem is not only related to health but also requires improving the existing situation with illegal drug trade and other similar problems. The third health priority is examining tuberculosis- and malaria-related threats. Currently, Colombia is able to control the transmission of these diseases, but the risk and potential social harm are very high. Therefore, close attention should be paid to the epidemiological situation in the country. The fourth health priority is addressing the problems related to men’s health as men experience higher health problems in comparison with women in all age groups (Semenic, DeBruyn, Ochoa-Marà ­n, 2014). The causes of this state of affairs should be specified (including broad econom ic and social factors), and the corresponding measures should be taken. Nursing Implications The stated health priorities will impact the overall national healthcare strategy. They are especially important for nurses as they are the ones who adjust the strategies accordingly. The first priority refers to helping patients cope with coronary heart disease. Nurses should both increase their qualification in this field and be able to identify patients’ symptoms at earlier stages. In this way, the treatment process can be improved substantially, and the overall mortality rates can be reduced. Nurses may also implement changes at the national level regarding a more active use of modern technologies. Currently, Colombia does not have the necessary amount of modern equipment especially in the northern regions of the country. If this problem is addressed, nurses may become more capable of minimizing the risks associated with coronary heart disease. The second health priority refers to violence-related issues. It seems that nurses cannot address this problem directly, but they can promote a more responsible attitude to one’s own health and that of others among the Colombian citizens. Nurses should focus on young people as they are often involved in the acts of violence (Mesurado et al., 2014). The third health priority is controlling the epidemiological situation in the country. Nurses should monitor the general epidemiological situation not only in Colombia but also other countries of Latin America (Caro Rios et al, 2014). In such a way, it is possible to identify the potential threats in advance and provide the corresponding preventive measures to the population. The fourth health priority refers to improving the health state of men as this gender group is in a disadvantaged position in the country. Nurses should identify the related problems and the ultimate causes of this tendency. In particular, drug-related issues should be addressed. Nurses should provide additional rehabilitative services for patients who require them. Thus, nurses should play a central role in addressing the selected health priorities. The close cooperation with international nursing organizations may contribute to designing an optimal long-term strategy that will take into account the interests of all parties involved as well as address all major risks and threats.

Lessons from Enron for British Business Essay Example | Topics and Well Written Essays - 2750 words

Lessons from Enron for British Business - Essay Example Another accounting gap, which was discovered from the Enron's balance sheet, was the recording of the note receivable as an asset. These were the promises to pay the equity claim in the limited partnerships, which Enron recorded as assets even though GAAP requires subscribed equity to be reported as a contra-stockholders' equity account, rather than as a note receivable. Once it was accused of GAAP violations, Enron announced it would restate the previous 4 As years of financial statements by recording a $1.2 billion reduction in stockholders' equity, adjusting its income statements and balance sheets for the unconsolidated SPEs, and making prior-period proposed audit adjustments and reclassifications that had originally been considered as immaterial. Enron's restatement reduced previously reported net income by $569 million and reduced shareholders' equity by $1.2 billion. Shortly after these announcements, several rating agencies lowered Enron's long-term debt to below-investment grade, and Dynegy terminated its proposed merger agreement with Enron. In December 2001, Enron filed for Chapter 11 bankruptcy protection. Charles Mulford, co-author of The Financial Numbers Game, says, "the accounting model isn't broken, financial reporting just needs some tweaks." The Enron used the most common off balance sheet financing technique. ... Enron's restatement reduced previously reported net income by $569 million and reduced shareholders' equity by $1.2 billion. Shortly after these announcements, several rating agencies lowered Enron's long-term debt to below-investment grade, and Dynegy terminated its proposed merger agreement with Enron. In December 2001, Enron filed for Chapter 11 bankruptcy protection. Off Balance Sheet Financing: 2nd aspect: Charles Mulford, co-author of The Financial Numbers Game, says, "the accounting model isn't broken, financial reporting just needs some tweaks." The Enron used the most common off balance sheet financing technique. Enron conducted much of its business in these entities that they controlled. They transacted with themselves. That kind of self-dealing allowed them to report profits when they weren't traditionally making a profit." (Cited in Kelcher, 2002) Definition: Off balance sheet usually means an asset or debt or financing activity not on the company's balance sheet. It could involve a lease or a separate subsidiary or a contingent liability such as a letter of credit. (Wikipedia, 2005) Can be explained as the different methods of acquiring capital by a company, which is not stated, on the financial statement of the company. The most commonly used methods of raising money which does not appear on the balance sheet is in the shape of the research and development partnerships, different kinds of lease, and Joint ventures etc. are the common methods used. Most of the companies obtain funds by using their product idea on intelligence and knowledge about any specific field and acquiring the capital from the partner. Since the partner who is providing

Lymphatic and Immune Systems Lab Report Example | Topics and Well Written Essays - 250 words

Lymphatic and Immune Systems - Lab Report Example Seroconversion is an element of the immune system. When individuals develop antibodies to HIV, medical experts say that they have seroconvert to antibody-positive from antibody-negative (Marieb & Hoehn, 2010). In a direct ELISA test, an antigen is adsorbed to a synthetic plate and then proteins, in excess, are added to stop all the other binding sites using bovine, serum or albumin (Marieb & Hoehn, 2010). In an indirect ELISA test, the steps are similar only that there is an additional step. After the antigen is adsorbed, the next antibody to be included is the antibody that identifies the antigen, unlike in a direct ELISA test. The two tests are antibodies detecting procedures (Marieb & Hoehn, 2010). However, the Western Blot test is considered as a confirmatory test because it can detect HIV early enough for a patient to receive the crucial treatment. The ELISA test is considered extremely sensitive when it comes to testing for antibodies and that it why most of its test come back positive (Marieb & Hoehn, 2010). However, the Western Blot test takes its time to establish the status of an antibody, and that is why most of its results are